POLICIES & PROCEDURES

Engaging Individuals as Independent Contractors

Reimbursements and Refunds to Individuals and Employees

May 1999 Memo to Deans/Faculty

May 1999 Memo to Directors/DeptHeads/ BusAdmins

HELPFUL TOOLS

Payment Processing Matrix for Non-residents 1/31/06

Department Checklist for Non-Resident Visitors

Sponsored Projects

FORMS

Non-Resident Procedures and Forms

U.S. Procedures and Forms

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PAYMENTS TO INDIVIDUALS - INFORMATION FOR UNIVERSITY DEPARTMENTS

To determine how to proceed, review the scenarios, select which applies, and use the process indicated.

Employee - US Resident or not -         Subject to Assigned work         Duties controlled by employer         Supervised	Paid through Payroll
Employee-Add'l Services or Honoraria - US Resident or not -         Services different than employing department         Operation is separate and remote from usual employment         duties	Paid through Payroll
Employee -All Expense Reimbursements - US Resident or not -	Paid through A/P
Independent Contractor - Services - US Resident -         Performs tasks using own manner and methods         Outside direction or control of university         Resident of the US	Paid through A/P
Independent Contractor -Travel Reimbursement Only - not US Resident -     If associated services, speaker fee, or honoraria are also being paid.	Paid through POPS/A/P Paid through Payroll
Independent Contractor - Services - not US Resident -         Performs tasks using own manner and methods         Outside direction or control of university         Not Resident of the US	Paid through Payroll
Independent Contractor - Speaker Fee - US Resident -                                            - not US Resident -         Negotiated with recipient         Give with or in lieu of reimbursement         Given in return for services	Paid through A/P Paid through Payroll
Independent Contractor - Honoraria - US Resident -                                            - not US Resident -         Payment to confer distinction, respect, esteem         Given in lieu of reimbursement         Not negotiated - recipient is not expecting any payment	Paid through A/P Paid through Payroll

CONTACT	CATEGORY	NAME	PHONE	E-MAIL
Compensation Director	Employee vs. Independent Contractor  Determination		847-491-4378
International Office Director	Visas and Immigration Requirements	Ravi Shankar	847-491-5613	r-shankar@northwestern.edu
Payroll Specialist	Paying Non- residents through HRIS	Diana Malishkevich JoAnne Szabo	847-467-6511 847-491-8589	d-malishkevich@northwestern.edu j-szabo@northwestern.edu
Payroll Staff	Paying ALL employees		847-491-7362
Payroll Manager	Paying Non-residents through HRIS;  Paying ALL Employees	Barry Sexton	847-491-8592	b-sexton@northwestern.edu
Accounts Payable Manager	Paying U.S. non-employees through CUFS;Travel Reimbursements; Employee Reimbursements	Guy Wilson	847-491-4445	gwilson@northwestern.edu
POPS Manager	Travel Reimbursements to Non-Residents;   Refunds; Vendor Code Forms	Joanne Tholl	847-491-8123	j-tholl@northwestern.edu
Tax Compliance Supervisor	Non-Resident Tax Compliance Issues	Angie Gwinn	847-491-7204	a-guinn@northwestern.edu
Accounting Services Asst. Director	Resident Tax Compliance Issues	Nancy Pinchar	847-491-4724	n-pinchar@northwestern.edu