An independent contractor is an individual or sole proprietor who is contracted to perform work for the university utilizing their own methods, and the means by which the work is accomplished is not controlled by Michigan Technological University. An independent contractor is normally engaged in an established business, trade or profession. As such, an independent contractor is not an employee of Michigan Tech and is treated differently with respect to tax withholdings, employee benefits and payment methods. Mistakenly classifying an employee as an independent contractor can result in significant fines and penalties.
Michigan Technological University uses an Independent Contractor Questionnaire (ICQ) to assist in determining whether individuals performing services should be hired as an employee or an independent contractor.
If you need assistance of have any questions regarding the ICQ or determination of independent contractors vs. employees, please contact Ginger Sleeman.
Please note, all the necessary steps for determining and procuring the services of an independent contractor should be completed before any services are performed.
Please refer to the following documents when hiring an independent contractor: