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The University is required by North Carolina law to withhold state income tax at the rate of four (4) percent on non-wage compensation paid to nonresident individuals and businesses for personal services rendered within North Carolina unless certain criteria are met.

Payments for personal services may be processed in one of three ways.

The purpose of this document is to describe the procedure on paying an Independent Contractor.

When a non-resident alien is compensated for services performed in the United States other than wages, then they are classified as an Independent Contractor.

The determination of the correct classification of worker as employee or independent contractor is significant to the University.

Sales taxes must be collected on admission charges to entertainment events and remitted to the N.C. Department of Revenue.

The sales tax for admission charges is required by N.C. General Statutes.

The purpose of this policy is to provide information and instruction regarding tax compliance for payments to foreign national independent contractors performing services in the United States.

Returns of materials or equipment acquired with a purchase order require authorization from the vendor and documentation in the purchase order system to receive credit for the return. Returns of items acquired through Campus Voucher, P-Card or eProcurement are handled by the department placing the order.

Complete purchase order records need to be retained, including changes resulting in returns to vendors or credits.

This Procedure is intended to help facilitate a quicker process for campus departments to engage with Community Collaborators as part of community outreach and to gather community feedback. Community Collaborators are a special category of Independent Contractors.

To facilitate a quicker process for a special category of Independent Contractors, an abbreviated checklist is available for speaking engagements.

This procedure provides guidance on how to process payments to non-enrolled students via the Accounts Payable Campus Voucher system, which can not be processed in the GradStar system, as the majority of student financial aid payments are processed.

This policy addresses situations where financial aid payments are processed outside of the normal process of entering financial aid reimbursement into the GradStar system. When emergency situations arise, or if a student is tasked with conducting University business, or if the student is acting on behalf of a student organization, departments may utilize the campus voucher system in Accounts Payable for reimbursement purposes.

The purpose of this document is to describe the procedure on Independent Contractor Predetermination Process.