Path to Payments to Individuals

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

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 or of duration of less than two weeks. Please note: If student is not a current employee, they will need to complete an I-9 prior to the work being done. The payment must be budgeted and funding must be available. Not to be used for ongoing work. Payments should not exceed $2000 for faculty and staff or $300 for students. This option should not be used for ongoing work. If you need to hire someone for work beyond two weeks, contact your business partner.

• Email hr@middlebury.edu to request an I-9 invite for students who are not current employees.
• Complete the online One-Time Payment Form.  
• Applicable payroll taxes will be withheld from the paycheck.

Payments to Individuals Deemed Independent Contractors

Individuals Providing a Pre-Approved Service

Pre-approved services include the following. Contact Accounts Payable at ap@middlebury.edu for more information. 

• Speakers
• Artists and performers
• Thesis reviewers
• External accreditation reviewers
• Language ability evaluators
• Athletic game officials
• Landlords
• Financial, legal, or medical service providers 

If individual is neither a U.S. Citizen nor a Legal Permanent Resident contact the Tax Office at taxmanager@middlebury.edu prior to engagement.

Required forms to be sent to Accounts Payable at ap@gmhec.org: 

• Independent Contractor Contract
• Speaker Contract
• Performer Contract
• Other Service Provider Contract
• W-9 or W-8BEN (if individual is non-U.S. citizen nor legal permanent resident) and for 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 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.

Individuals Providing a Service that is Not Pre-Approved

Use this option for individuals providing a service whom you believe should be paid as a contractor. Contact hr@middlebury.edu for more information. 

If individual is neither a U.S. Citizen nor a Legal Permanent Resident contact the Tax Office at taxmanager@middlebury.edu prior to engagement.

• Complete the required Independent Contractor Worksheet (found under the Frequently Asked Questions section of the Finance Services Page)
• Send to hr@middlebury.edu

For Payment

• Human Resources approves Independent Contractor status.
• Human Resources determines employee status.

Please Note: 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.

Reimbursements to Conference/Workshop Participants and Other Volunteers

Individuals who are not employees or independent contractors can only be reimbursed if there is a business reason for the reimbursement.  Reimbursements for volunteers are considered business expenses under the accountable plan rule. Volunteers are, for example, conference participants, panelists, class guests, volunteer coaches, alumni and parent event hosts, or prospective student interviewers. Students participating in conferences are not considered volunteers. Contact hr@middlebury.edu for more information.

Required forms to be sent to Accounts Payable at ap@gmhec.org: 

• Volunteer Form
• W-9 or W-8BEN (if individual is non-U.S. citizen nor legal permanent resident)
• Voucher

Payments for Services Provided Outside the U.S.

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

Option 1

If all three of the following criteria are met, follow the International Independent Contractor instructions: 

1. You are intending to engage a worker abroad in a country in which we DO NOT have an established presence*, AND
2. The total engagement or project 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), AND
3. The engagement is for one-time or short-term services and is not expected to be repeated.

Option 2

If you are intending to engage a worker abroad in a country in which Middlebury DOES have an established presence* AND/OR the total engagement or project is for $1,000 or more AND/OR the engagement is for on-going or multiple services then email global@middlebury.edu with specific information about the proposed payments. 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 [rest of the procedures](http://www.middlebury.edu/offices/administration/vpfin/finance-office/c…). 

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