Independent Contractor

The Independent Contractor policy provides guidelines for distinguishing between an employee and an independent contractor and safeguarding the University and its employees from potential liability related to incorrect classification.

The Independent Contractor (ICON) form can help the department determine the correct classification.

NOTE: It is the department's responsibility to assure that appropriate evidence has been gathered to support the position that the University has engaged an independent contractor. The department should contact Tax Compliance if it needs assistance in making the independent contractor determination.


Two methods can be used for payment:

  1. In most circumstances a Purchase Requisition is required prior to commencement of the work. Refer to the policy's "Arranging for Independent Contractor Services" prior to the engagement.
  2. In specific limited circumstances a Disbursement Voucher is allowable. Refer to the policy's "Independent Contractor Summary Payment Chart" for specific instances.

Please refer to Policy 9.12 Independent Contractor Services for details on policy and procedures.

Frequently Asked Questions

No. An active University of Arizona employee cannot be paid for services as an Independent Contractor. If an employee performs services in addition to a regular position, compensation must be processed on an additional position in the payroll system. See FSM Policy 9.12 Independent Contractor Services

Yes, but the student cannot be paid from Federal Work Study funds due to federal regulations. See FSM Policy 9.12 Independent Contractor Services

The State of Arizona has passed conflict of interest statutes to ensure that employees do not use their position with the State to benefit themselves or their relatives or to the detriment of the State. These statutes require that an employee disclose any full or partial ownership or other substantial interest that the employee or a relative of the employee has in any type of entity that does any manner of business with the University. See Conflict of Interest policy.

The correct object code selection depends on both the account and type of expenditure involved. Refer to Financial Management Object Codes for object code listings and descriptions. For more guidance, please contact your designated Fund Accountant.

Financial Services offers self-paced tutorials on several subjects. Refer to Training & Tutorials for information.

An IRS W-9 form, or University of Arizona substitute W-9 form, is required on file in Accounts Payable for annual 1099 reporting. The form provides vital information on the vendor to ensure the accuracy of our vendor file and is required when reportable payments are made such as, but not limited to, payment for services, rent, royalties, and other income.

Due to the sensitive data (Ex: Social Security number) collected on the W-9, it is preferred the vendor/individual directly uploads the form per the form instructions. Departments may collect and provide to Accounts Payable, for more information, visit