Re: Employee/Independent Contractor Question Lori Hulak 31 Jul 2008 08:05 EST
Barbara - This is a tough question with the answer - it depends. It is difficult to justify someone being an independent contractor and employee for the same institution, but not impossible. You need to be able to document that the adjunct teaching and the grant work are completely unrelated services. If the teaching and research are in the same field of work it may be harder to do. If they are in different disciplines, then it's easier. For example, if the faculty person is teaching statistics and is going to be a statistician on the grant, that's probably difficult to justify being separate, but if they are teaching statistics, but providing photojournalism for a grant, because that happens to be another talent of this individual, that's easier to justify. I'm sure other's can explain this as well. Good luck with your 10:00am meeting. Lori Lori B. Hulak, BA, CRA Specialist, Grant Writer Jefferson College of Health Sciences 920 S. Jefferson Street Roanoke, VA 24031-3186 Phone (540) 985-8206 xxxxxx@jchs.edu >>> Barbara Gray <xxxxxx@VALDOSTA.EDU> 07/31/08 8:46 AM >>> Looking for quick answer for a 10:00 AM meeting. Does anyone know if there is any IRS regulation that prevents an individual from working for a university in a part-time position, such as a one-course adjunct instructor, during the academic year (in an employer-employee payroll relationship that generates a W-2) and serving as a consultant (in an independent contractor procurement relationship that generates a 1099) on a grant during the summer? I think most universities frown on cutting a W-2 and a 1099 for the same person in the same year, and I can certainly understand that for permanent full-time employees, including roster faculty who have health coverage and accrue retirement time credit during the summer and have continuing contractual obligation in the Fall. However, I can see how a part-time person might have two different relationships with the university at two different distinct time period-or perhaps even at the same time (teaching one course in the semester but also serving as a consultant to a grant project in the same semester since the teaching is not full-time). Am I missing something? Thanks. Barbara Ms. Barbara H. Gray Director of Grants & Contracts Valdosta State University 1500 North Patterson Street Valdosta, GA 31698-0429 Telephone: 229-333-7837 Fax: 229-245-3853 Email: xxxxxx@valdosta.edu ====================================================================== Instructions on how to use the RESADM-L Mailing List, including subscription information and a web-searchable archive, are available via our web site at http://www.hrinet.org (click on "Listserv Lists") ====================================================================== ====================================================================== Instructions on how to use the RESADM-L Mailing List, including subscription information and a web-searchable archive, are available via our web site at http://www.hrinet.org (click on "Listserv Lists") ======================================================================