To pay an independent contractor for services, complete the online ICP form by following the directions in the ICP Quick Reference Guide and routing an Invoice to Human Resources either electronically or via campus mail.
The Contractor will need to complete:
After each calendar year, if the independent contractor has performed services in excess of $600, they will receive a Form 1099 from Human Resource Services in January or February.
People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. However, current LCSC employees cannot be considered independent contractors and must be paid through the State payroll system via a Personnel Action Form. Please refer to Policy 3.124.
Employee. Under Idaho Code Title 72, "employee" is defined as any person who has entered into the employment of, or who works under contract or service or apprenticeship with, an employer. An employee typically has the following characteristics:
Independent Contractor. "Independent contractor" is defined as "any person who renders service for a specified recompense for a specified result, under the right to control or actual control of his principal as to the result of his work only and not as to the means by which such result is accomplished." Essentially, an independent contractor is a worker who provides goods or services to another entity under the specific terms of a contract. An independent contractor typically has the following characteristics:
|Works set hours||Sets own hours|
|An ongoing relationship||Relationship lasts a limited time|
|Paid by hour, week, or month||Paid by the job performed|
|Reimbursed for business expenses||Responsible for incidental expenses|
|Facilities and tools furnished by employer||Has own facilities and tools|
|Works for one firm||May work for several firms at once|
|Must render services personally||Can subcontract services to another|
|Regular reports are required||Not required to account for actions|
|Does not solicit for work||Solicits for work through advertising|
|Can be discharged||Cannot be terminated except for breach of contract|
|Can quit||Must complete contract or be responsible for failure to do so|
|No risk of loss or opportunity for profit||Has risk of loss and opportunity for profits|