Middlebury

 

Independent Contractors and Other Visitors

Anybody invited by Middlebury College or the Monterey Institute of International Studies to teach, perform, provide a lecture or other service or come as a workshop or conference participant on campus or off campus needs to fill out certain forms no matter whether they will get paid and/or reimbursed or not. See below for further details or use this chart. For information on how these payments are treated for tax purposes see the Tax Office website.

Teachers, Researchers, Student Advisors

If somebody provides a service that is part of our core mission (teaching, researching, student advising etc.), the individual usually needs to be paid as an employee even if the individual comes for a very short time. Contact the Tax Office if you have questions regarding this determination. 

NOTE: If an employee is paid by a different department, e.g., MIIS faculty giving a talk in Middlebury, facilities workers teaching a J-term workshop, etc., the individual and their new role needs to be evaluated by Accounts Payable and the Middlebury Tax Office prior to initiating a contract or payment. 

Contact Human Resources for more information: hr@middlebury.edu or hr@miis.edu (HR will send out an employment letter and follow up with new hires to complete all pertinent employment and tax forms)

For non-US citizens work authorization must be in place for the duration of the service period. Contact International Student & Scholar Services at isss@middlebury.edu to obtain visa guidance at least 3 months in advance. Contact the Tax Office for potential taxation of the individuals.

Required Form

One-Time Payment Form

Send Form To

 

Middlebury: hr@middlebury.edu
Monterey:   hr@miis.edu

 

All employees are required to complete I-9 and W-4 forms prior to working. Applicable payroll taxes will be withheld from the pay check.

Pre-Approved Independent Contractors

Speakers, artists and performers, thesis reviewers, external tenure reviewers, external department or accreditation reviewers, language ability evaluators, athletic game officials, landords, financial, legal, or medical service providers have all been pre-approved to be considered Independent Contractors. 

Contact for more information: ap@middlebury.edu

If individual is neither a U.S. Citizen nor a Legal Permanent Resident contact the Tax Office at Middleburytaxoffice@middlebury.edu (prior to engagement) and see go/Tax for more information.

Required Forms

  1. Independent Contractor Contract
    Speaker Contract
    Performer Contract
    Other Service Provider Contract
    A contract is necessary even if the Service Provider is only reimbursed or expenses are paid directly by Middlebury. Note that only budget administrators are allowed to sign on Middlebury's behalf).
    A contract is valid for the current fiscal year. Rehiring in the next fiscal year requires a new contract.
  2. W-9 or W-8BEN (if individual is non-U.S. citizen nor legal permanent resident) and for MIIS and LS @ Mills Form 587 for vendors who are not California residents or Form 590 if the vendor is a California resident
  3. Voucher
  4. Certificate of Insurance (if applicable) FAQ "Certificate of Insurance" further below for more details

Send Forms To

Middlebury: Accounts Payable, Marble Works, 152 Maple St., Middlebury, or ap@middlebury.edu
Monterey:   Business Office, Casa Fuente Building

Independent contractors are responsible for paying both the employee and employer portions of Social Security and Medicare taxes on payments for services (not on reimbursements) and are responsible for paying federal and applicable state income taxes. For international independent contractors, we might be required to withhold federal and if applicable state taxes depending on the individuals' tax status in the U.S. Contact the Tax Office early for contracting services with foreign nationals.

Other Types of Independent Contractors

Use this option for individuals providing a service whom you believe should be paid as a contractor but perform a service that is not in the pre-approved category.

Contact for more information: hr@middlebury.edu or hr@miis.edu 

If individual is neither a U.S. Citizen nor a Legal Permanent Resident contact the Tax Office at Middleburytaxoffice@middlebury.edu (prior to engagement) and see go/Tax for more information.

Required Form Prior To Engagment

Independent Contractor Worksheet 

Send Form For Independent Contractor Approval To

Middlebury: hr@middlebury.edu
Monterey:   hr@miis.edu

Required Forms for Payment

Human Resources approves Independent Contractor status:

  1. HR's approval to treat Service Provider as Independent Contractor
  2. General Independent Contractor Agreement
    A contract is necessary even if the Service Provider is only reimbursed or expenses are paid directly by Middlebury. Note that only budget administrators are allowed to sign on Middlebury's behalf).
    A contract is valid for the current fiscal year. Rehiring in the next fiscal year requires a new contract.
  3. W-9 or W-8BEN (if individual is non-U.S. citizen nor legal permanent resident) and for MIIS and LS @ Mills Form 587 for vendors who are not California residents or Form 590 if the vendor is a California resident
  4. Voucher
  5. Certificate of Insurance (if applicable) FAQ "Certificate of Insurance" further below for more details

Human Resources determines employee status:

  1. One-Time Payment Form

Send Forms To

If Independent Contractor:
Middlebury: Accounts Payable, Marble Works, 152 Maple St., Middlebury, or ap@middlebury.edu
Monterey:   Business Office, Casa Fuente Building

If Employee:
Middlebury: hr@middlebury.edu
Monterey:   hr@miis.edu

Note

  1. Independent Contractors are required to pay both, the employee and employer portions of Social Security and Medicare taxes on payments for services (not on reimbursements) and are responsible for paying federal and applicable state income taxes.
  2. For international independent contractors, we might be required to withhold federal and if applicable state taxes depending on the individuals' tax status in the U.S.
  3. All employees are required to complete I-9 and W-4 forms prior to working. Applicable payroll taxes will be withheld from the pay check.

International Independent Contractor Procedures (Providing Services WITHIN the U.S.)

Foreign nationals need planning ahead of time for several reasons:

    1. Need at least one month heads up to discuss visa to come to the U.S.
    2. If visitor already in U.S. need to determine visa status to ensure that individual can provide services even if no $s are exchanging hands (e.g., A, R, visa are no-no's and H can be a problem)
    3. Need other tax documents than U.S. citizens or Legal Permanent Residents
 

Process

  1. Department fills out contract and sends it out to Independent Contractor (IC)
  2. IC signs contract and indicates that h/she is not a U.S. citizen / Legal Permanent Resident or department gathers from the fact that person is coming from abroad that person is likely non-U.S. even before contract is signed
  3. Department informs Middleburytaxoffice@middlebury.edu that a non-U.S. person is coming with name, email address, date of arrival, and business purpose
  4. Tax Office sends out an email through the Foreign National Information System (FNIS) which asks IC to submit visa and passport information on a secure website
  5. Tax Office follows up on Mondays with outstanding people
  6. Based on the information provided, the Tax Office determines whether the person can provide a service for Middlebury and what tax documents are needed
  7. Tax Office sends email to department with information on what tax forms to get signed (attached to email)
  8. Email includes information whether payment to IC will be taxed (usually 30% for federal taxes and if service is provided in Vermont an additional 8.1% for Vermont taxes)

Contact for more information: hr@middlebury.edu or hr@miis.edu or go to the go/IC webpage

Required Documents

  1. W-8BEN (sometimes Form W-9) - Tax Office generally provides filled out form
  2. For individuals providing services to MIIS and LS @ Mills Form 587 for ICs who are not California residents or Form 590 if the IC is a California resident
  3. 8233 (only if treaty benefits are available) - Tax Office provides filled out form
  4. Copy of picture page of passport
  5. Copy of visa page of passport or visa stamp
  6. Copy of both sides of I-94 (little white card stapled to passport)
  7. Voucher
  8. Independent Contractor Contract
    Speaker Agreement
    Performer Agreement
    Other Independent Contractor Agreement
    A contract is necessary even if the Service Provider is only reimbursed or expenses are paid directly by Middlebury. Note that only budget administrators are allowed to sign on Middlebury's behalf).
    A contract is valid for the current fiscal year. Rehiring in the next fiscal year requires a new contract.
  9. Certificate of Insurance (if applicable) FAQ "Certificate of Insurance" further below for more details

Send Forms To

Middlebury: Accounts Payable, Marble Works, 152 Maple St., Middlebury, or ap@middlebury.edu
Monterey: Business Office, Casa Fuente Building

Note

If IC does not sign contract beforehand, let us know asap and immediately make copies of the passport etc. before they leave - we will not pay an IC until we have all documents in hand so being pro-active about non-U.S. IC's will ensure timely payment

International Independent Contractor Procedures (Providing Services OUTSIDE the U.S.)

Individuals engaged abroad need advance planning ahead of time for several reasons:

    1. Need to determine work authorization status in the country in which the work will be done
    2. Need to determine if country-specific contract must be developed. If so, this can take several weeks 

Process

  1. Department asks proposed contractor "Do you have a current work authorization which permits you to provide services to Midd/MIIS in (fill-in the country in which work will take place)." If yes, document answer and proceed, if no STOP - this individual cannot be engaged
  2. Prepare contract:
    Option 1: If services are provided in a country where Middlebury has an established presence (Argentina,  Austria, Brazil, Cameroon, Chile, China, Egypt, France, Germany, India, Israel, Italy, Japan, Jordan, Russia, Spain, Uruguay) no matter the amount paid - contact Global Operations at global@middlebury.edu for a country specific contract. Contract development may take several weeks so please plan ahead accordingly
    Option 2: If services are provided in a non-Midd country and the amount of the total budget for the project is more than $1,000 - contact Global Operations at global@middlebury.edu for a country specific contract. Contract development may take several weeks so please plan ahead accordingly
    Option 3: If services are provided in a non-Midd country and the amount of the total budget for the project is less than $1,000 - use same process as for Pre-approved Independent Contractors

Contact for more information: global@middlebury.edu

Required Documents

  1. W-9 if individual is a U.S. citizen or Legal Permanent Resident, Form W-8BEN if neither
  2. For individuals providing services to MIIS and LS @ Mills Form 587 for ICs who are not California residents or Form 590 if the IC is a California resident
  3. Voucher
  4. For Option 1 & 2: Contract from Global Operations
    For Option 3: One of the following contracts:
    Speaker Agreement
    Performer Agreement
    Other Independent Contractor Agreement
    A contract is necessary even if the Service Provider is only reimbursed or expenses are paid directly by Middlebury. Note that only budget administrators are allowed to sign on Middlebury's behalf).
    A contract is valid for the current fiscal year. Rehiring in the next fiscal year requires a new contract.
  5. Documentation that current work authorization permits individual to work in that country for Middlebury (email from contractor attesting to work authorization or copy of work authorization document)

Send Forms To

Middlebury: Accounts Payable, Marble Works, 152 Maple St., Middlebury, or ap@middlebury.edu
Monterey: Business Office, Casa Fuente Building

Conference and Workshop Participants and other Volunteers

Individuals who are not employees or independent contractors, yet they provide a service to Middlebury, are considered Volunteers. Examples are: conference and workshop participants, panelists, class guests, volunteer coaches, alumni and parent event hosts, and prospective student interviewers. Volunteers are covered under Middlebury's liability insurance.

Students and fellows participating in conferences are not considered volunteers. Any payments treated to them or on their behalf are treated like payments to regular enrolled students. They are covered under their own insurance, not Middlebury's insurance.

Required Forms

  1. Volunteer Form
  2. If person receives reimbursment also
    a) W-9 or if non-U.S. citizen or Legal Permanent Resident W-8BEN
    b) Voucher

Send Forms To

If no reimbursement:
Middlebury: hr@middlebury.edu
Monterey:   hr@miis.edu

If reimbursement:
Middlebury: Accounts Payable, Marble Works, 152 Maple St., Middlebury, or ap@middlebury.edu
Monterey: Business Office, Casa Fuente Building

 

Note

Volunteer mileage reimbursement is at a different rate than general business mileage. See the Accounts Payable website for current rates.

Certificate of Insurance

A Certificate of Insurance is required for all independent contractors.

Generally, speakers, thesis reviewers, external tenure reviewers, and external department and accreditation reviewers are exempt from this requirement. Middlebury reserves the right to require insurance in cases where the degree of risk is considered higher than normal.

The Speaker, Performer, and Other Service Provider Contract templates include a worker's compensation waiver and Hold Harmless agreement for cases where just the the waiver is needed. The waiver is only valid in Vermont.

Contact for more information: Business Office at (802) 443-5504 or corbin@middlebury.edu. See here for explanations on how to read a completed Certificate of Insurance.

Required Form

Certificate of Insurance

Send Form with Voucher To

Middlebury: Accounts Payable, Marble Works, 152 Maple St., Middlebury, or ap@middlebury.edu
Monterey:   Business Office, Casa Fuente Building

Note: The College Facilities Department follows a separate process.