Employee?
Or Independent Contractor?
Please Note
An employee of St. Norbert College, or a former
employee (paid by the College within the last 12
months) CANNOT be paid as an independent
contractor without PRIOR approval from the
Payroll Manager.
Current Employee of St. Norbert
College
First and foremost – all employees of St. Norbert
College are paid as employees UNLESS the
employee has a separate business completely
unrelated to their employment at SNC.
Example 1: A professor owns a lawn service. The lawn
service is contracted to cut the lawn for graduation.
The lawn service is an independent contractor and
should be paid through Accounts Payable.
Example 2: A St. Norbert College art teacher is asked to
design a poster for an upcoming SNC event. This
should be paid as an employee. Complete a Personnel
Action Form (PAF) to pay the employee for designing
the poster.
Example 3: A St. Norbert College gardener is asked to
design flower arrangements for an upcoming SNC
event. This should be paid as an employee. Complete
a PAF to pay the employee.
Former Employee of St. Norbert
College
If a former employee of SNC performs work for
the College similar to the work the person
performed as an employee, pay as an employee.
A Personnel Action Form (PAF) must be
completed.
Employee
Before an employee may begin work at St. Norbert College, the following
forms must be completed:
• Personnel Action Form (PAF)
• Employment Eligibility Verification (I-9)
• W-4 Tax Withholding Form (federal and state)
• Direct Deposit Authorization Form
• Employee Data Sheet
• Disclosure Authorization and Consent Form (Background Check)
Wisconsin Requirements for
Independent Contractor Status
• Under s.102.07(8) Wis. Stats., a person is required to meet a nine-part test
before he or she is considered an independent contractor rather than an
employee. A person is not an independent contractor for workers’
compensation purposes just because the person says they are, or because
the contractor over them says so, or because they both say so, or even
other regulators (including the federal government and other state
agencies) say so.
Source: the State of Wisconsin, Department of Workforce Development
website. http://dwd.wisconsin.gov/wc/employers/independent_contractors.
htm
Nine-Part Test
To be considered an independent contractor and not an employee, an individual must meet and
maintain ALL NINE of the following conditions:
1. Maintain a separate business.
2. Obtain a Federal Employer Identification Number from the Federal Internal Revenue Service
(IRS) or have filed business or self-employment income tax returns with the IRS based on the
work or service in the previous year.
3. Operate under specific contracts.
4. Be responsible for operating expenses under the contracts.
5. Be responsible for satisfactory performance of the work under the contracts.
6. Be paid per contract, per job, by commission or by competitive bid.
7. Be subject to profit or loss in performing the work under the contracts.
8. Have recurring business liabilities and obligations.
9. Be in a position to succeed or fail if business expense exceeds income.
Independent Contractor
Before services are performed for St. Norbert
College, the following forms must be completed:
• St. Norbert College Independent Contractor
Verification Form
• St. Norbert College Independent Contractor
Agreement
• St. Norbert College Disclosure Authorization
and Consent Form