[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-281605-105":3,"detail-sidebar-cat-1-en-105":81,"doc-detail-281605-en":127},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","csu-independent-contractor-guidelines-independent-contractor-vs-employee-determinations-technical-letter","CSU Independent Contractor Guidelines - Independent Contractor vs Employee Determinations - Technical Letter","","Technical letter provides comprehensive guidance for CSU campuses to determine whether services should be performed by independent contractors through or by a CSU contract. It outlines how federal and state laws and CSU policies govern proper worker classification, stressing that misclassification can trigger wage and benefit liabilities, reimbursement losses, tax withholding penalties, and nonresident alien employment compliance risks. It also references key employment-related obligations and explains the required decision framework for retaining individuals as independent 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Lee","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-19","2026-09-16",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",9,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What is the purpose of the CSU Independent Contractor technical letter?","Question",{"text":63,"@type":64},"It provides campus guidelines to determine whether independent contractors should be engaged to perform services through or by a CSU contract, and it supersedes an earlier HR 2003-21 letter.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"How do campuses ensure correct classification of workers?",{"text":68,"@type":64},"Campuses must review applicable federal/state laws and CSU policies and make the employee-versus-independent-contractor determination using the factors and legal interpretations referenced in the guidelines (including the Dynamex Test).",{"name":70,"@type":61,"acceptedAnswer":71},"What risks can result from misclassifying an independent contractor?",{"text":72,"@type":64},"Misclassification can create wage and benefit liabilities, reimbursement losses under federal contract and grant funds, penalties related to tax withholding laws, and penalties tied to federal rules for employment of nonresident aliens (Form I-9), plus other employment-related requirement violations.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},281605,1790308931,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,114,118,123],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social 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Resources  \nAssociate Vice Presidents, Faculty  \nProcurement Officers  \nFrom: Tammy Kenber Arun Casuba  \nAssociate Vice Chancellor, Human Resources Executive Director Strategic Sourcing and  \nChief Procurement Officer  \nBusiness and Finance  \nSubject: CSU Independent Contractor Guidelines- Independent Contractor vs Employee Determinations  \nSummary  \nThe purpose of this technical letter is to provide comprehensive guidelines for campuses to use when determining whether to engage independent contractors to perform services through or by a CSU contract. This technical letter supersedes HR 2003-21.  \nAction Item(s)  \nCampus human resources and procurement offices, as well as other campus designee(s) responsible for all or a portion of the independent contractor process should review this technical letter in its entirety to ensure compliance. Campuses are responsible for making independent contractor determinations and may refer to the attached CSU Independent Contractor Guidelines for modifying or developing new campus procedures.  \nAffected Employee Groups/Units  \nN/A  \nDetails  \nFederal/State laws and CSU policies mandate the circumstances in which workers can be considered independent contractors. It is important to review said laws/policies when determining the correct classification of workers as employees or independent contractors. This distinction is significant because an incorrect determination could result in the following:  \n• Wage liability, including overtime;  \n• Benefit liability, including retirement;  \n• Loss of reimbursement under Federal contract and grant funds;  \n• Penalties for violation of State and Federal tax withholding laws;  \n• Penalties for violation of Federal laws pertaining to the employment of nonresident aliens (Form I-9) .  \nIn addition, the following employment-related requirements may be violated:  \n• State Oath of Allegiance, as required by the California Constitution;  \n• State Political Reform Act financial conflict of interest rules;  \n• Workers' compensation and unemployment insurance coverage requirements.  \nAn individual may only be retained for personal services as an independent contractor if a determination has been made, in accordance with appropriate Federal/State laws and CSU policies contained in the CSU Independent Contractor Guidelines.  \nGeneral Information  \nQuestions regarding this change may be directed to the CO Human Resources Management Team at [hradmin@calstate.edu |](hradmin@calstate.edu |) (562) 951-4411. For your convenience, this memorandum is also available on the CSYou website at: [https://csyou.calstate.edu/Policies/HRPolicies/Forms/Default.aspx](https://csyou.calstate.edu/Policies/HRPolicies/Forms/Default.aspx).  \nTK/AC/br  \nAttachment  \nCalifornia State University Independent Contractor Guidelines  \nOctober 2019  \nThe California State University Independent Contractor Guidelines  \nTABLE OF CONTENTS  \nINTRODUCTION………………………………………………………………………………………………3  \nSection 1 BACKGROUND…………………………………………………………………………………….3  \nSection 2 INDEPENDENT CONTRACTOR VS EMPLOYEE……………………………………………..4  \nSection 3 PROCEDURES……………………………………………………………………………………. 6  \nSection 4 FORMS…………………...…………………………………………………………………………8  \nSection 5 REFERENCES……………………………………………………………………………………..8  \nAppendix A……………………………………………………………………………………………………..9  \nThe California State University Independent Contractor Guidelines  \nINTRODUCTION  \nThe objective of these guidelines is to provide direction, clarification, and best practices for the engagement of independent contractors within the CSU.  \nCampuses must comply with State/Federal laws and CSU policies regarding the proper classification of employees and independent contractors. Misclassification of a worker as an independent contractor can result in serious wage and benefit obligations, financial penalties, tax","cbCaie0QMV2VnJCE","https://ap.wps.com/l/cbCaie0QMV2VnJCE","pdf",325150,"English","# Introduction\n# Section 1 BACKGROUND\n# Section 2 INDEPENDENT CONTRACTOR VS EMPLOYEE\n# Section 3 PROCEDURES\n# Section 4 FORMS\n# Section 5 REFERENCES\n# Appendix A","[{\"question\":\"What is the purpose of the CSU Independent Contractor technical letter?\",\"answer\":\"It provides campus guidelines to determine whether independent contractors should be engaged to perform services through or by a CSU contract, and it supersedes an earlier HR 2003-21 letter.\"},{\"question\":\"How do campuses ensure correct classification of workers?\",\"answer\":\"Campuses must review applicable federal/state laws and CSU policies and make the employee-versus-independent-contractor determination using the factors and legal interpretations referenced in the guidelines (including the Dynamex Test).\"},{\"question\":\"What risks can result from misclassifying an independent contractor?\",\"answer\":\"Misclassification can create wage and benefit liabilities, reimbursement losses under federal contract and grant funds, penalties related to tax withholding laws, and penalties tied to federal rules for employment of nonresident aliens (Form I-9), plus other employment-related requirement violations.\"}]","CSU Independent Contractor Guidelines - Independent Contractor vs Employee Determinations - Technical Letter | PDF",1789566949]