One-Time Payments
The circumstances of your situation will influence how the one-time payment is made. Please consider the following information to determine the appropriate process.
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
Use this option to pay a current employee for an event that is in addition to their regular work. In general, this type of work performed would be short in duration (e.g. 2-weeks).The payment must be budgeted and funding must be available. Not to be used for ongoing work. Contact hr@middlebury.edu for more information.
- Complete required One-Time Payment Form.
- Send to hr@middlebury.edu.
- Applicable payroll taxes will be withheld from the paycheck.
Payments to Current Students
Only use this option for one-time payments such as those for a performance. On-going work must be paid via a student job. For MIIS students, follow the same procedures used when hiring for a regular student job. Contact seo@middlebury.edu or hr@miis.edu for more information.
- Required Forms:
- Middlebury Students: Temporary Card
- Monterey Students: Employment Package
- Send to:
- Middlebury Students: seo@middlebury.edu
- Monterey Students: hr@middlebury.edu
- Applicable payroll taxes will be withheld from the paycheck.
Payments to Individuals Deemed Employees
Use this option for a person (not a business) that provides core services such as teaching, researching, or student advising. If Human Resources determines that a person should be treated like an employee based on the information from the Independent Contractor Worksheet, this process should also be used. Contact hr@middlebury.edu for more information.
* Complete required One-Time Payment Form.
* Send to hr@middlebury.edu.
* All employees are required to complete I-9 and W-4 forms prior to working. 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