Independent Contractor/ Consultant Overview
Last updated
September 16, 2009 1:37:44 PM PDT
Learn about hiring workers who provide consulting, professional, and personal services.
Independent contractors, consultants, and employees all furnish services to UCSD.
IRS and
UC policy require that UCSD classify these workers correctly and disclose their relationship with UCSD before hiring.
If you're ready to get started, you can review
Independent Contractor/ Consultant Guidelines. Otherwise,
read these definitions:
- An independent contractor relationship exists when UCSD has the right to control only the end result of a service, not the way it is performed. Independent contractor services are classified in two categories:
- Professional services are performed by companies such as corporations, firms, partnerships, and sole proprietorships. Examples of such services include research, engineering, systems analysis, information technology services, marketing, and recruiting. These contractors use a FEIN (Federal Employer Identification Number) for tax purposes.
Please see How to Acquire Professional Services for more information.
- Personal services are infrequent, technical, or unique functions performed by individuals rather than partnerships, firms or corporations. Examples of such services include technical writing/ editing, translation, transcription, drafting, artistic work, and programming. These contractors use an SSN (Social Security Number) for tax purposes.
Please see How to Acquire Personal Services for more information.
- Consultants offer advice or solve clearly delineated problems, but they don't direct or carry out solutions. A worker is a consultant when UCSD can't control either the result of the service or the way it is performed. A consultant can be an individual or company and requires little or no guidance to accomplish the task.
Please see How to Hire Consultants for more information.
- Note: Individuals or companies that provide professional or personal services often refer to themselves as consultants when they are, in fact, defined by the University as independent contractors. Use the definitions on this page to identify the correct terminology for the individual or company you are hiring.
- Employees are hired through Human Resources. UCSD controls the work they perform and the way they perform it.
Please see How to Hire Staff for more information.
