Updated checklist to determine if an individual is an employee or contractor

16 November 2020

When paying an individual for services, it is important to determine whether their relationship to the institution is that of an employee or an independent contractor. Failure to classify the employment relationship correctly can result in interest, fines and penalties related to income tax and statutory withholdings for both the university and the individual

We have updated the determination of the worker checklist to help you classify an individual’s relationship to the university correctly. Please complete the checklist in its entirety and provide supporting documentation when determining the nature of work as that of employment or contract for service.

For additional information refer to Contract for Service or Employee.