FORM
SFA - 3
SPONSORED FUNDS
ADMINISTRATION
DIVISION OF RESEARCH
State University of New York at Binghamton
CLASSIFICATION AS INDEPENDENT CONTRACTOR OR EMPLOYEE
FOR TECHNICAL OR PROFESSIONAL SERVICES
Name of Individual:
SSN:
Address of Individual:
Country of Citizenship:
Name of country where
services are to be performed:
Citizenship Status:
US Citizen
Resident Alien
Nonresident Alien
Citizens Status Definitions
·
Resident Alien: The term applied by the IRS to a noncitizen in the U.S. who either holds an Alien Registration
Receipt Card (INS-551), commonly known as a "Green Card," representing approval from the U.S. Immigration and
Naturalization Service to remain in the U.S. for an indefinite period of time, or meets the requirements of the
substantial presence test for taxation and withholding purposes.
·
Nonresident Alien: The term applied by the Internal Revenue Service (IRS) to a person the U.S. who is neither a
U.S. citizen nor a resident alien.
·
Visa Status: Nonresident aliens who have a visa must indicate the type of visa that they hold. The visa type can be
obtained from the visa or from the alien's Arrival Departure Record (Form 1-94). The visa type determines the type of
payment the nonresident alien can receive.
·
NAFTA Status: Canadian and Mexican business persons can enter the U.S. under one of four categories covered
under the North American Free Trade Agreement (NAFTA). Only two of the four categories apply to Research
Foundation business. The alien must indicate that they are either a B-I Temporary Business Visitor or a TN
Professional.
Is individual a student at this campus? Yes
No
*
If a Binghamton university student then payment must
be thru RF payroll office.
Is individual previously or currently a State University or Research Foundation Employee? Yes
No
If previously employed as SUNY or RF employee, are the services to be performed similar to
what performed as employee?
Yes
No
Describe services to be performed:
Scheduled dates of performance/service:
Education/experience qualifications:
Describe selection process:
Describe why the services are essential:
Estimated payment, Fee for Service:
Expenses:
Total:
PO Box 6000, Binghamton, NY, 13902-6000. Ph: (607) 777-6752.
Fax: (607) 777-4354. FORM SFA 3
Revised
6/07/04
Review this notice before engaging the services of an Independent Contractor. Any individual paid with Research
Foundation funds for services performed is either an employee or an independent contractor. This designation is
determined by an assessment of the individual's qualifications and the nature of the services performed-it is not
discretionary on the part of the project director. There are numerous state and federal taxes and laws that apply if the
worker is an employee, including withholding taxes, FICA, unemployment compensation, disability, etc. Employees are
entitled to these rights and benefits-independent contractors are not.
It is illegal to knowingly classify an employee as an independent contractor in order to avoid Affirmative Action
recruitment efforts, immigration restrictions, and/or payment of statutory taxes, fees, insurance premiums, fringe
benefits, or any other applicable or statutory employment regulation.
Generally speaking, if you answer "YES" to the following questions, the worker is an EMPLOYEE and the use of the
Independent Contractor Agreement form is not appropriate. Contact Sponsored Funds Administration for further
information.
Yes or no are the only acceptable answers.
YES NO
1. Does the employer (not the worker) control the means and method of how work is done?
2. Is the worker engaged in an activity that is in the regular business of the employer?
3. Is the worker paid by unit of time (i.e. hour, week, or month)?
4. Are oral or written reports (i.e. status reports, timesheet) required from the worker?
5. Is the work performed on the employer's premises?
6. Are supplies, materials and equipment furnished by the employer?
7. Does the worker provide the services on a regular, ongoing basis?
8. Does the employer provide detailed work instructions or procedures to the worker?
9. Does the employer have the right to terminate the worker at will?
10.Is the worker protected from significant risk or potential loss while performing the service?
Generally speaking, if you can answer "YES" to the following questions, the worker is an independent contractor, and the
use of the Independent Contractor Agreement form is appropriate.
Yes or no are the only acceptable answers.
YES
NO
1. Does the worker have a Federal Employer Identification number?
Note: this is not the same as social security number
2. Does the worker hold his/her services out to the general public?
3. Does the worker advertise his/her services?
4. Does the worker own or, rent office space away from home?
5. Is the work activity in question generally performed by nonemployees?
6. Does worker have multiple sources of income from the activity in question?
7. Is the worker's enterprise of sufficient substance that it could be sold?
8. Is the worker allowed to delegate or assign the work to others?
9. Is the worker paid a specific sum at the conclusion of the project/work/services?
10.Does the worker perform a "high-skill" activity (i.e. doctor, lawyer)?
Certification of the Project Director
I certify that the work to be performed is essential to the project, that the services cannot be provided by any other person
receiving salary support under the grant/contract, and that the rate is appropriate based on the qualification of the
selectee and the nature of the work to be performed. I certify that the statements made above are true and accurate
representation of the facts.
Signature of Project Director
Date
Research Foundation Approval
Research Foundation Authorization
Date
PO Box 6000, Binghamton, NY, 13902-6000. Ph: (607) 777-6752.
Fax: (607) 777-4354. FORM SFA 3
Revised
6/07/04