理由是: 政策和支持程序提供了指导方针，以正确地将为大学提供服务的人员分类为雇员或独立承包商.
确定一个人是雇员还是独立承包商是基于已纳入美国国税局(IRS)法规的普通法原则, 这取决于对许多不同因素的分析. No one factor is decisive, not all factors apply in every case, 有时一般适用于独立承包商的因素也可能适用于雇员，反之亦然, 而且每个因素的权重并不相同. 最终，决定是基于每个特定案例的事实.
Despite the absence of a simple IRS rule, 正确确定一个人作为雇员或独立承包商的地位对大学来说是严重的后果. 如果学校错误地将员工归类为独立承包商，并且没有合理的依据, the University can be liable for income, 社会保险和医疗保险税的预扣款, plus interest and penalties. |
DEFINITIONS:
雇员: 在应用本政策中提供的IRS指导方针后，值得归类为雇员的任何个人. 大学控制和指导员工的活动. 员工通过工资单程序支付工资，并收到国税局的W-2表格.
Independent Contractor: 向公众提供服务的个人，并在应用本政策中提供的国税局指导方针后符合独立承包商的分类. 服务提供者不受365英国上市官网员工的监督或控制. 独立承包商通过应付账款支付，并可能收到IRS表格1099.
PROCEDURES:
员工: When hiring an 员工, 该部门必须遵循由学术人力资源部和大学人力资源部管理的大学标准招聘流程, respectively. 在雇用员工时，不需要分类请求.
Independent Contractors: 如果个人目前是大学雇员，院系不能雇佣他们作为独立承包商. When hiring an Independent Contractor, 在与该人签订独立承包商协议之前，税务部门必须向财务总监办公室的税务合规部门提交一份完整的分类请求，并获得财务总监办公室的批准. 支付给独立承包商的费用必须与所提供的服务类型相适应.
对于使用雇主识别号码(EIN)纳税的公司或合伙企业提供的服务，是否不使用分类申请. “分类申请”只适用于支付给个人和独资经营者的款项.
任何关于为本司提供服务的人员作为雇员或独立承包商的适当分类的问题，应在保留该人员的服务之前，直接向财务总监办公室的税务合规科提出.
美国国税局关于确定谁是雇员和谁是独立承包商的指南: 美国国税局在确定一个人是雇员还是独立承包商时，主要考虑三类证据:行为控制, 财务控制和各方关系. 每个类别中考虑的因素仅是指导方针, 所有相关因素都应该考虑.
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- Behavior Control. 一般, 当大学控制工作的完成方式时，雇主-雇员关系就存在了. 说明大学行为控制的典型事实有:
- The University 火车 以特定方式完成工作的人;
- The University 指示 告诉对方工作的时间、地点和方式;
- 的人 cannot hire, supervise or pay assistants 完成被聘用为大学所做的工作;
- The University sets the hours 和 days of the week the person must work (e.g., a particular shift or from 8:00 a.m. 至下午5时.m.);
- The University requires the person to 按特定的顺序或顺序执行工作;
- The University furnishes the significant tools, equipment 和其他材料的人执行的工作.
一般, an Independent Contractor relationship 当一个人控制工作完成的方式时，就存在. 说明独立承包人行为的典型事实是: - 接收 no training from the University;
- 被保留来提供特定的服务，但是 how they provide that service is within their own discretion;
- 能雇佣、管理和支付自己的助理吗 to do the work;
- Sets their own work hours 和 days of the week they will perform the services.
- Financial Control. 一般, an Employer-员工 relationship 当大学控制个人工作的财务方面时就存在. 说明大学财务管理的典型事实有:
- 的人 works only for the University;
- 的人 is 按小时、周或月支付，并可享受大学支付的附加福利(如.g.医疗保险、退休、大学带薪假期等.);
- 的人’s business expenses are paid by the University (see OU美联社&P #207 业务 Expenditures or #1200年旅游).
一般, an Independent Contractor relationship 当一个人控制了自己工作的财务方面时，就存在. 说明独立承包人行为的典型事实是: - Makes their service available to the general public and can work for the University and other persons or firms at the same time; the person does not work only for the University;
- Is paid by the job by 固定费用 or on a straight commission and 不享有大学的附带福利;
- Pays for their own business expenses, (e.g.自己购买工具和设备，自己支付差旅费等.)，并且不受大学行政政策的限制;
- 可以 earn a profit or suffer a loss from the work done for the University.
- Relationship of the Parties. 当事人之间的关系一般是通过审查当事人之间的协议和行为来证明的, 不仅仅是他们如何看待自己的关系, 还有他们如何表现自己与他人的关系.
一般, an Employer-员工 relationship 存在时，大学聘用的人，意图该人将有一个连续的, permanent relationship with the University, whether full-time or part-time, 如教员或行政人员, but who has the right to 在不承担任何大学责任的情况下辞职. 一般, an Independent Contractor relationship 存在于大学雇佣一个人的时候 separate written contract 对于临时任务，即使任务持续数年(e).g., external auditor, lobbyist or consultant).
Independent Contractors cannot quit without breaching the contract 并且在法律上有义务“履行”合同. 示例1: 大学聘请了一名计算机培训师为大学提供培训服务. 的人 only works for the University; the University pays for the person’s training and any certifications they may need; the University tells the person exactly how it wants its trainings performed and how they are to be evaluated ; the person must work regular business hours; the person is paid a salary and may receive University paid fringe benefits; can be reimbursed for business expenses according to the University’s Administrative Policies; the University provides the person with a computer and any materials the person needs to perform their job; and, 这个人可以随时辞职离开学校，而不承担任何责任. This person is an 员工.
示例2: 大学聘请电脑培训师为大学提供培训服务. 这个人在自己的网站上宣传他们的服务，并为大学工作, but also has many other clients; pays for their own training and any certifications they may need; performs the training as they deem appropriate and will deliver industry standard certificates of completion to the trainees; can work whatever hours they want and on whatever days of the week they want; can hire, supervise and pay their own assistants to help them complete the trainings ; is paid a 固定费用 for the services with no fringe benefits; buys their own computers and any materials they need to perform the services without regard to any University Administrative Policies; and cannot quit without finishing the agreed upon trainings without incurring legal liability for breach of contract. This person is an Independent Contractor.
示例3: 大学雇佣了一名秘书为系主任工作. 的人 only works for the University; the University pays for the person’s training; the person must work regular business hours; is paid a salary and may receive University paid fringe benefits; can be reimbursed for business expenses according to the University’s Administrative Policies; the University provides the person with the computer the person needs to perform the work; and, 这个人可以随时辞职离开学校，而不承担任何责任. This person is an 员工.
示例4: 这所大学通过一家员工招聘公司聘请了一名秘书为一位系主任工作. The employee staffing company advertises on its own website that it can provide secretaries on a full-or-part-time-basis; the person works for the University, but the employee staffing company may reassign the person to work for another client; the employee staffing company pays for the person’s training; the person must work from 8:00 a.m. until 5:00 p.m. Monday through Friday; the person is paid by the employee staffing company through a written agreement between the employee staffing company 和 University and doesn’t receive any University paid fringe benefits; cannot be reimbursed for business expenses under the University’s Administrative Policies; uses the University’s computers to perform the work; and, 不得离职，否则用人单位将承担违约法律责任. This person is an Independent Contractor. |
