Independent Contractors

The department head or supervisor is responsible for completing the following steps when procuring an individual's services, (if not covered by the chart below) before any services are performed:

1. Send an Independent Contractor Questionnaire to the service provider for completion and request its returned directly to you.
2. Obtain a copy of the service provider’s W-9.
3. From the Workday Home page, select the Purchases app.
4. Select the Create Supplier Request action.
5. Complete as much of the following information about the supplier as you know.
6. Select Supplier Category > Independent Contractor review request.
7. Once you click OK, you will receive a Workday task to Complete Questionnaire.
8. Locate this task from within your My Tasks and complete the information.
9. Click Submit.
10. The questionnaire results will route to the Controller for review to determine if the supplier is an independent Contractor or Employee based on the IRS’s regulations. 
    • During the questionnaire completion process, you will need to attach a copy of the Individual Contractor Questionnaire and Form W-9.
11. Once reviewed by the Controller, you will receive a Workday notification indicating that the supplier was either approved or denied as an Independent Contractor.
12. If denied, the Controller’s Office will direct you to Human Resources to determine if the individual will be hired as an employee.
13. If approved, please feel free to move forward with contracting the services from the provider. Once billed, submit the invoice to Accounts Payable using the Create Supplier Invoice Request task.

Service provider classification is based on facts and circumstance; no one fact determines service provider classification. The IRS currently emphasizes three broad categories: behavioral control, financial control, and the overall relationship.

• Behavioral control: Independent contractors determine how they will accomplish a task. If Bowdoin provides training or instruction about completing the task, the service provider should generally be classified as an employee.
• Financial control: Independent contractors have significant investments in their businesses. A service provider who does not have a significant investment in their business should generally be classified as an employee.
• Relationship: Independent contractors have a broad customer base. If the service provider works primarily for Bowdoin, then the service provider should generally be classified as an employee.