![]() ![]() Lodging is paid directly to the hotel up to applicable per diem plus tax. Upload a copy of the PSC to the airfare authorization. Airfare is purchased through one of the UO contract travel agencies. (c) Fee for Services plus Travel Expenses paid directly to vendors by UO: The PSC must state that travel/miscellaneous expenses are paid separately. ![]() Include a copy of the PSC with the travel reimbursement. Independent contractor pays their travel/miscellaneous expenses personally and applies for travel reimbursement after the trip is complete. The PSC must state that travel/miscellaneous expenses will be reimbursed separately. (b) Fee for Services plus Reimbursed Expenses (travel expenses paid by contractor and reimbursed by UO): Reimbursement is made in Concur, in accordance with campus travel policy and the IRS Accountable Plan rules.The total amount is reported on a 1099 at the end of the calendar year. No receipts are required by the UO receipts are retained by the independent contractor. A fee is paid for their services using the Personal Services Contract form (PSC) and processed in Banner. (a) Fee for Services only (preferred method): Travel/miscellaneous expenses are paid by the independent contractor.Travel expenses are reimbursed in Concur to an individual itemized receipts showing payment by the individual are required. A copy of the contract must be included as support documentation. Be sure to review travel payment provisions on the PSC contract. The amount is added to their 1099 at year end. Independent Contractors: Reimbursement for services provided by an independent contractor operating as a company rather than as an individual must be paid as an invoice in Banner and coded to a tax reportable account code 24599. Include this information in the travel reimbursement business purpose. Due to IRS tax liability, determination must be made as to whether the individual is performing work as an employee of the university, serving as a volunteer, participating in a grant activity, or performing services as an independent contractor. This includes but is not limited to Consultants, Entertainers, Guest Speakers, Visiting Experts, Individuals, Grant Participants and Companies. UO employees may not pay expenses for non-employees and be reimbursed due to IRS reporting requirements. Travel expenses for these individuals may only be reimbursed to the guest when incurred in conjunction with providing a service to campus through a formal or informal contractual relationship. UO Travel Policy: Travel-Expense Reimbursement Eligibility: #7 Non Employees/Volunteers/Independent Contractors ![]()
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