Independent contractors are generally individuals who follow an independent trade, business or profession in which they offer their services to the public and complete such services free of control or direction from the payer as to the means and methods used to complete the task. Under the Internal Revenue (IRS) general rules, an individual is an independent contractor (IC) if you, the payer, have the right to control the results of the work, not the means and methods.
Note: An individual who is already a Stony Brook University (State or Research Foundation) or a New York State employee may not be paid as an independent contractor. Employees who perform a task that is different from their regular duties, and after normal work hours, are eligible for overtime pay or extra service/dual employment pay. An individual who is providing training or instructional service may be considered an employee.
- Classifying a Worker as an Employee or Independent Contractor
- Responsibilities of Contracting Department and Independent Contractor
- Internal Revenue Services - Independent Contractor Information
- IRS Publication 1779