HR3100 - Employment Relationship vs. Independent Contractor

1. Institutional Regulation
   1. An employee is a person who is paid by the College to provide a service or product and whose work methods and results are controlled by the College. An independent contractor is paid by the College to provide a service or product, but is not an employee and work methods and results are not controlled by the College.
   2. Control and direction of a person’s work methods and results are generally evidenced through such factors as:
      1. Provision of instructions and/or training regarding how the work is to be performed;
      2. Performance of work on College premises;
      3. Set hours of work;
      4. Set sequence of tasks or College guidance/input on priority of tasks;
      5. Use of College resources, including but not limited to equipment or supplies;
      6. Payment of wages on a basis such as hourly, weekly, or monthly.
2. Procedure
   1. All teaching assignments for Credit courses shall be considered to be employer/employee relationships. Teaching assignments for Non-credit courses may be employer/employee relationships or may be independent contractor relationships in situations when DMACC serves as a facilitator and does not control the content or presentation of information. Teaching assignments shall include the conducting of any workshop, in-service, or class with a DMACC acronym and course number.
   2. If there is any question regarding whether a person should be considered an employee or an independent contractor, the person shall be considered an employee.
   3. Only under unusual circumstances may an employee also be an independent contractor. Refer to HR3355 for guidance regarding conflict of interest.
   4. Independent contractors shall be paid through the Business Office or Purchasing Department. Payments will be reported on a 1099 for tax purposes.
   5. See BS5820  for further information on the approval and pay process for independent contractors.

Policy HR417 - Employee Conduct and Conflict of Interest  

 

Adopted: October 1, 2002
Reviewed: Annually

Revised:
November 1, 2009

November 1, 2010

October 1, 2014

March 20, 2018

September 1, 2020