Employee or Independent Contractor

It is important that payments to employees and independent contractors for services rendered be made in a proper manner.  The University is subject to audit by Internal Revenue Service (IRS) and Social Security Administration (SSA).  If these audits reveal an instance where an employee has been improperly paid as an independent contractor, the University is responsible for both the employee and employer’s share of FICA tax, as well as penalties.

In order to determine whether the service providers are employees or independent contractors, please use this list.  You may also send an email to hrs@gallaudet.edu with questions regarding the classification of certain types of workers.

Please note that individuals who are hired to teach classes, such as faculty and teachers, cannot be independent contractors.  They are classified as employees and must be paid through the Payroll Office.

The following procedures should be used to process payment for services provided:

Employees (must be paid through the Payroll Office)

  1. Department must process the Personnel Action Form (PAF) or Special Pay Personnel Action Form (SPAF).  Please ensure the correct form is used.  Otherwise, it may be sent back to the department, delaying the payment to employee.  If you are unsure, please send an email to hrs@gallaudet.edu.   
  2. A letter must be included with the PAF or SPAF and signed by the employee (to acknowledge the pay). 
  3. If the employee is new to Gallaudet or a rehire, please ensure the appropriate HR/Payroll forms are included, such as the tax forms, direct deposit form, and i9 (Employment Eligibility Form).  The forms can be found in on the Human Resources Services website or in the Echo Sign library.
  4. Once HRS receives the paperwork, payment will be made on the next pay date through direct deposit.  The pay schedule can be found here.

Independent Contractors (must be paid through the Finance Office).  There are two departments involved in this process:  Contracts and Purchasing and Finance.  It is important to note that a contract must be processed by Contracts and Purchasing before service begins.  

  1. Department must complete a requisition form and submit it to the Contracts and Purchasing Department.  The form can be found here.  Any questions regarding this should be submitted to purchasing@gallaudet.edu.
  2. The Contracts and Purchasing department makes every attempt to send out all contracts within 7 to 10 business days, provided all necessary information is included on the requisition.  All requisitions for independent contractors must have a completed "Independent Contractor vs. Employee Requirements" form and a scope of work.
  3. A contract is sent to the vendor via FedEx (unless the address is a PO Box then it is mailed) or Adobe Sign for signature.
  4. A PO is not obligated for a contract until the signed contract is returned to Contracts and Purchasing.
  5. Once the contract is received the PO will be obligated and you will receive a PO and a copy of the contract via email.  

Finance Office

  1. Once the contract is finalized, the independent contract must complete a W9 form and an EFT form.  Please send both to the address listed on the EFT form.
  2. The invoice submitted for payment has the payees name and address, the amount to be paid, an invoice number, and a description of the merchandise or service provided. For payment, have the authorized person sign the invoice, approving payment, write the account number from which it should be paid on the invoice, and send it to the Finance Office.
  3. A purchase order was established to pay for the merchandise or service. The invoice, when received, should be signed by the authorized person, approving payment, write the purchase order number on the invoice, and forward it to the Finance Office. If the merchandise or service has not been received, please note that information on the invoice.




800 Florida Avenue NE
Washington, DC 20002


800 Florida Avenue NE
Washington, DC 20002