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To:      Business Managers
Deans, Directors, and Department Chairs

From:  Martha J. Pendergrass, Director, Material & Disbursement Services

Date:  September 2, 2008

Below please find a link to University Disbursement Services Policy Statement 9 regarding the process for determining the employment status and the payment of an Independent Contractor.

A new form has been developed to strengthen the University’s internal controls in the determination of employee versus Independent Contractor.  This form is to be used for all individuals providing personal services to the University, except for those individuals classified as non-resident aliens per Internal Revenue Service regulations.

If you have any questions regarding the new form or the processing of Independent Contractor payments, please contact Pat Tayloe at 919-843-5098 or pat_tayloe@unc.edu.  Thank you.

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