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Guidelines for Using the Services Voucher* *formerly known as the Payroll Voucher Tippie College Admin Support Committee Tuesday, November 11, 2008 Presenters: Katie Villhauer, Payroll Marianne Stratton, Payroll Effective 7/7/2008… Payroll Voucher replaced with the Services Voucher located in the Accounts Payable e-ProVoucher system. Exceptions - following types of payment requests will continue to be processed using the Payroll Voucher eform until programming is complete. http://www.uiowa.edu/hr/payroll/forms/index.html -Payments of $5000 and up -Payments to individuals who do not have or do not provide either an SSN or an ITIN. Services Voucher http://www.uiowa.edu/hr/payroll/contractors/index.html Use a Services Voucher to pay someone: personally for a service provided, who is using a Social Security number, who is not employed by or associated with the University of Iowa, who may be working under a consultant or contractual agreement, who is an Independent Contractor. An Independent Contractor : does not provide services similar to what employees are doing on campus is not employed by the University of Iowa is not a recent employee of the University is not a student of the University is not a State of Iowa employee Independent Contractor? see IRS Publication 1779 at www.irs.gov Behavioral control Financial control Relationship of the parties payments do not have State, Fed or FICA taxes held important to classify correctly! 1099 reporting vs W-2 reporting Recent changes in IRS approach to Independent Contractors please contact Payroll Office anytime with questions Completing the Services Voucher name, address and SSN of the person providing service payments are made directly to the individual providing the service, not to a third party complete citizenship information specific information about the service provided IACT in the 6000 series Services Voucher will default IACT based on payment type selected payments of $5000: - Complete the Payroll Voucher - May require written Professional Services Agreement (PSA) please contact Purchasing Department for information Which form? If the person is an Independent Contractor, use the Services Voucher Exceptions - following types of payment requests will continue to be processed using the Payroll Voucher e-form until programming is complete. -Payments over $5000 -Payments to individuals who do not have or do not provide either an SSN or an ITIN. Conflict of Interest Policy http://www.uiowa.edu/~purchase/purchase/P_vendors/conflict_of_interest.htm Which form? If the person is doing work similar to what employees are doing on campus, (ie: instructing, office work, etc.) they should be employed. Use an Appointment Form in the HR Transaction System. If the person is a current or recent employee, use either a Special Compensation Form or an Appointment Form. If the person works for another State of Iowa office, use the Non-Services Voucher to pay the employing office directly. Payments to non-US citizens or nonresident of US territories if the payee is not a U.S. citizen or a resident of U.S. territories, federal tax will be withheld requirements affecting nonresident aliens coming to the U.S. in order to participate in academic activities when an honorarium may be awarded can vary please contact Pat Meskimen 335-2383, Xuefen Zhen 353-2460 , or Katie Villhauer 335-2380 with questions about these rules [email protected] Office responsibilities department creates the payment request, providing all necessary information Payroll Office audits all Services Vouchers and Payroll Vouchers for potential employment situations if necessary, Office of the General Counsel for review Accounts Payable creates check or processes direct deposit and issues 1099-MISC income form at year end for payments over $600 Resources HR/Data Access/Reports to check for employment status https://hris.uiowa.edu/portal/menu.php?tab= AP-PO PeopleSoft to check payment status www.irs.gov publication 1779 HR Unit Rep Payroll Office Marianne Stratton 335-2420 Katie Villhauer 335-2380 Resources HR Data Access Reports Resources AP-PO PeopleSoft Resources www.irs.gov Questions? Thank you for attending!