Independent Contractors

Independent Contractor Review Purpose

It is critical that Bowdoin correctly classify individuals providing services to the College as either employees or independent contractors. Generally, the College must withhold taxes on wages paid to employees; the College is NOT required to withhold taxes on payments to independent contractors. The IRS and other government agencies assess significant penalties if employees are misclassified as independent contractors. To ensure compliance, please refer to the Independent Contractor information provided below PRIOR to signing an agreement for services.  For questions, please contact Accounts Payable at

Written agreements are usually required and need to be submitted to Accounts Payable prior to services being provided. Click here for a contract template. Please contact Megan Hart regarding contracts greater than $5,000 or with any significant potential risk (i.e. involving children, boats, alcohol, animals, etc.).

Independent Contractors Exempt from Contractor Review

Type Review Required? Written Agreement Required?
Entertainer - Public Event No Yes
Guest Lecturer No No (invoice backup for Accounts Payable is needed)
Honorarium No No (invoice backup for Accounts Payable is needed)
Human Subject Fee No No
Clergy No Yes