Services, Payment For

Contact: Ashley Hilyer
Email: Ashley.Hilyer@ucf.edu
Phone: (407) 823-4578

In the event that you would like to employ the services of someone you must determine whether they are an independent contractor, or an employee. These are outlined in the IRS’s brochure, which details the two different relationships (http://www.irs.gov/pub/irs-pdf/p1779.pdf). Essentially, it can be broken down into three categories: behavioral control, financial control, and relationship of the parties.

Short list to consider:
• If you intend to give the candidate specific instructions on how to do a task, and provide training for said task, it implies that you would like them to be an employee.
• If less extensive instructions are necessary, you may want to employ them as independent contractor.
• If the intended candidate has an opportunity for profit or loss, or will not be reimbursed for some or all business expenses, it suggests that they are an independent contractor.
• If you would like the intended candidate to receive benefits, it indicates that they are an employee.

Once the employee or independent contractor relationship has been established, then you can move forward.