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Independent Contractors

Directive Statement

Independent contractor classifications are handled by both Accounts Payable and Payroll Services.  Any individual that was paid through the Payroll will not be allowed to be paid as an independent contractor.

Reason for Directive

Before tax-exempt organizations, such as the university, can determine how to treat payments for services rendered, the university must first know the business relationship that exists between the organization and the person performing the services.  In determining whether the person providing the service is a common law employee or an independent contractor, all information that provides evidence of the degree of control and independence must be considered.

The university can be held liable for employment taxes, plus interest and penalties, if a worker is incorrectly classified as an independent contractor.

Who must comply?

All UF departments.


  1. Submit the completed Supplier Tax Information Form (formerly the Consulting and Professional Services Worksheet) to the Disbursements Supplier Maintenance team at addsupplier@ufl.edu or via fax at (352) 392-0081
  2. This form will be used by Payroll Services to establish that the independent contractor is not a university employee
  3. Once the form is processed by the Supplier Maintenance Team, the vendor’s file will be update
  4. A new Supplier Tax Information Form must be submitted each calendar year per IRS guidelines



Under common law rules, anyone who performs services for an exempt organization is the organization’s employee if the organization can control what will be done and how it will be done.  This is so even if the organization gives the employee freedom of action.  What matters is that the organization has the right to control the details of how the services are performed.

Independent Contractor

Per the IRS, an exempt organization, as the payer, has the right to control or direct only the result of the work done by an independent contractor, and not the means and methods of accomplishing the result.

Last Reviewed

07/31/2021: reviewed content


IRS Exempt Organizations: Independent Contractors vs. Employees

IRS Publication 15 (Circular E), Employer’s Tax Guide

IRS Publication 15-A, Employer’s Supplemental Tax Guide

UF Procurement – Independent Contracts/Consultants


Payroll Services: (352) 392-1231

Disbursements: (352) 392-1241

Procurement: (352) 392-1331

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