Ways to Pay Individuals

Work Authorization for Non-U.S. Citizens

For non-U.S. citizens,work authorization must be in place for the entire service period. Contact International Student and Scholar Services at isss@middlebury.edu at least three months in advance for visa guidance.

Payments to Current Employees and Students

Use this option to pay a current employee or student employee for work that:

• Is in addition to their regular work and
• Lasts less than two weeks

Please note: 

• If student is not a current employee, they must complete an I-9 before beginning work. 
• Funding must be available and budgeted.
• This option may not to be used for ongoing work. 
• Payments should not exceed:
  
  • $2,000 for faculty and staff
  • $300 for students
• For work lasting longer than two weeks, contact your HR Business Partner.

To request an I-9 invitation for a student who is not a current employee, email hr@middlebury.edu.

Required Action:

• Complete the online One-Time Payment Form.  

Applicable payroll taxes will be withheld from the paycheck.

Payments to Individuals Providing Pre-Approved Services as Independent Contractors

Pre-approved services include:

• Guest lecturers and speakers
• Artists and performers
• Musicians (including those providing lessons, if they are not a current employee)
• Thesis reviewers
• Workshop panel participants
• External accreditation reviewers
• External evaluators for faculty promotions
• Language proficiency evaluators
• Athletic game officials
• Contributors to Midd Magazine and New England Review 

For questions, contact Accounts Payable at ap@gmhec.org.

If the individual is not a U.S. Citizen nor a Legal Permanent Resident, contact the Tax Office at taxmanager@middlebury.edu prior to engagement.

Required Action (send forms to Accounts Payable at ap@gmhec.org): 

• Independent Contractor Agreement (see Contracting Policy)
• Limited Engagement Agreement (see Contracting Policy)
• W-9 or W-8BEN (for non-U.S. citizen or non-legal permanent residents) 
  • MIIS Form 587 for vendors who are not California residents or 
  • Form 590 if the vendor is a California resident
• Voucher
• Certificate of Insurance (if applicable) 

Please Note: Independent contractors are responsible for paying both the employee and employer portions of Social Security and Medicare taxes (on services, not reimbursements), as well as applicable federal and applicable state income taxes. For international independent contractors, federal and state tax withholdings may apply depending on U.S. tax status.

Payments to Individuals Providing Services That Are Not Pre-Approved

Use this option for individuals providing services who may qualify as independent contractors. 

For questions, contact Human Resources at hr@middlebury.edu. 

If the individual is not a U.S. Citizen nor a Legal Permanent Resident, contact the Tax Office at taxmanager@middlebury.edu prior to engagement.

Required Action:

• Complete the required Independent Contractor Worksheet
• Send it to ICWorksheet@middlebury.edu
• Review the Frequently Asked Questions section for Independent Contractors

Human Resources will determine whether the individual qualifies as an independent contractor or must be treated as an employee.

If approved as an Independent Contractor, submit the following required forms to Accounts Payable at ap@gmhec.org:

• Independent Contractor Agreement (see Contracting Policy)
• Limited Engagement Agreement (see Contracting Policy)
• W-9 or W-8BEN (if individual is non-U.S. citizen or non-legal permanent resident) 
  • MIIS Form 587 for vendors who are not California residents or Form 590 if the vendor is a California resident, if applicable
• Voucher
• Certificate of Insurance (if applicable) 

Please Note: Independent contractors are responsible for paying both the employee and employer portions of Social Security and Medicare taxes (on services, not reimbursements), as well as applicable federal and applicable state income taxes. For international independent contractors, federal and state tax withholdings may apply depending on U.S. tax status.

Reimbursements to Conference/Workshop Participants and Volunteers

Individuals who are not employees or independent contractors may only be reimbursed when there is a valid business purpose. Reimbursements for volunteers are considered business expenses under the accountable plan rule. 

For questions, contact Human Resources at hr@middlebury.edu. 

Volunteers may include:

• Conference participants
• Panelists
• Class guests
• Volunteer coaches
• Alumni and/or parent event hosts
• Prospective student interviewers

Students participating in conferences are not considered volunteers

Required Action (send forms to Accounts Payable at ap@gmhec.org): 

• Volunteer Form
• W-9 or W-8BEN (if individual is non-U.S. citizen or non-legal permanent resident)
• Voucher/Invoice

Payments for Services Provided Outside the U.S.

Contracts for individuals working outside the U.S. may be country-specific. 

Option 1

Follow the Independent Contractor guidance if ALL of the following apply:

1. You are intending to engage a worker abroad in a country where Middlebury does NOT have an established presence*
2. The total engagement is less than $1,000 (meaning the entire amount of payments to individuals, for example, paying three individuals $500 each would be counted as $1,500 total and would require further evaluation)
3. The engagement is one-time or short-term services and not recurring

Option 2

If any of the following apply:

• You are intending to engage a worker abroad in a country in which Middlebury DOES have an established presence* 
• The total engagement is for $1,000 or more 
• The engagement is for on-going or recurring services

Email the Global Operations Committee at global@middlebury.edu with details of the proposed engagement. A determination will be made as to whether the standard Independent Contractor contract and procedure can be used or if a country-specific contract is required. Please allow several weeks for research, contract development, translation, etc. Once an appropriate contract has been developed, follow the Frequently Asked Questions section for Independent Contractors.

* Countries in which we have an established presence:  Argentina, Austria, Brazil, Cameroon, Chile, China, Egypt, France, Germany, Israel, Italy, Japan, Jordan, Russia, Spain, Uruguay