[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301711-105":53,"doc-detail-301711-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","independent-contractor-vs-employee-worksheet-determination-purpose-instructions","Independent Contractor vs. Employee Worksheet Determination - Purpose - Instructions","","Administrative Services worksheet and guidance for Barstow Community College teams to determine whether a service provider should be classified as an employee or an independent contractor. The material explains key definitions, highlights tax and retirement risks from misclassification under IRS review, and outlines required steps: review common law factors, complete an Independent Contractor Agreement and W-9 when applicable, obtain board ratification, and route employee determinations through Human Resources.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/independent-contractor-vs-employee-worksheet-determination-purpose-instructions/301711/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/independent-contractor-vs-employee-worksheet-determination-purpose-instructions/301711.png","ImageObject",442,249,{"name":88,"@type":89},"Gelato","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Why does Barstow Community College need to classify workers as employees or independent contractors?","Question",{"text":108,"@type":109},"Classification determines proper withholding and reporting for income, Social Security, Medicare, and unemployment taxes.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What is the risk if an individual is misclassified?",{"text":113,"@type":109},"If the IRS determines payments should have been treated as employee compensation, BCC could be liable for unpaid taxes and retirement amounts, plus interest and penalties.",{"name":115,"@type":106,"acceptedAnswer":116},"What steps are required when someone is determined to be an independent contractor?",{"text":117,"@type":109},"Process the Independent Contractor Agreement for signature by the Superintendent-President before work begins, complete a W-9 for new vendors, and ensure the agreement is Board approved/ratified.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301711,1790220297,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},19241457091524,"https://us-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","ADMINISTRATIVE SERVICES  \n- Independent Contractor vs. Employee Worksheet Determination -  \nPurpose  \nMany Barstow Community College (BCC) departments regularly employ the services of individual(s) to perform varying services. These arrangements often raise questions on the status of the individual, such as “Should they be classified as an Employee or an Independent Contractor?” The classification is critical to the proper withholding of income, Social Security, Medicare, and unemployment taxes. Classification is based on IRS guidelines. This procedure provides guidance and information to help correctly classify service providers and is intended to:  \n1. Provide information about the distinction between employees and independent contractors;  \n2. Provide a questionnaire to aid in classification determination;  \n3. Provide a template contract for independent contractor services; and  \n4. Ensure & provide procedures for proper recordkeeping and tax reporting.  \nDefinitions  \nEmployee: An individual who performs services that are subject to the will and control of an employer – both what must be done and how it must be done. The employer can allow the employee considerable discretion and freedom of action, so long as the employer has the legal right to control both the method and the result of the services.  \nIndependent Contractor: An individual or entity engaged to perform services and commonly referred to as a service provider, consultant, freelancer, contractor, etc. Independent Contractors are responsible for the means and methods for completing the task based on specifications in their contract and are not supervised or controlled by BCC.  \nForm 1099 Misc.: A form used to report to the Internal Revenue Service (IRS) and the taxpayer various types of earned income, i.e. compensation to independent contractors.  \nW-9 Form: A form created by the IRS which obligates a person or entity to provide their federal tax classification and taxpayer identification if they are being compensated for performing a service. How a person or entity reports their tax classification on the W-9 form determines how BCC files the appropriate tax documents with the IRS at year-end.  \nRisk of Misclassification of Independent Contractors  \nInaccurate classification of an employee or independent contractor creates a possible tax liability and retirement liability for BCC. Under audit, if the IRS determines that the payment should have been made asan employee and not as an independent contractor, BCC could be liable for the payment of all taxes and retirement payments that should have been withheld, plus interest and penalties.  \nInstructions  \n1. Please read the attached 20 Common Law Factors to help in making the determination between an employee and an Independent Contractor.  \n2. Proceed with processing an “Independent Contractor Agreement” form if they are determined to bean Independent Contractor, this will need to be signed by the Superintendent-President PRIOR to any work being done. Also have them fill out a W-9 form if it is a new vendor. Agreement MUST ultimately be Board approved / ratified.  \n3. Contact Human Resources for instructions if they are determined to be an employee.  \n- Independent Contractor vs. Employee Worksheet Determination - (Cont. )  \nEmployee vs. Independent Contractor Checklist:  \nWhen contracting for services, you should use the following checklist to assist in determining whether the individual performing the services will be classified as an employee or as an independent contractor.  \nChecklist:  \nHas the individual been an employee (not as an independent contractor) of BCC in the last 12 months? Yes  No   \nDoes BCC pay an employee(s) who performs essentially the same duties that are to be performed by this individual?  \nYes  No   \nHas the individual previously been paid as an employee to perform essentially these same tasks? Yes  No   \nIf any of the above are answered as “yes”, then the individual is an employee and ","cbCaiosXd1QpmQCw","https://ap.wps.com/l/cbCaiosXd1QpmQCw","pdf",146477,"English","# Purpose\n## Definitions\n## Risk of Misclassification of Independent Contractors\n## Instructions\n## Employee vs. Independent Contractor Checklist","[{\"question\":\"Why does Barstow Community College need to classify workers as employees or independent contractors?\",\"answer\":\"Classification determines proper withholding and reporting for income, Social Security, Medicare, and unemployment taxes.\"},{\"question\":\"What is the risk if an individual is misclassified?\",\"answer\":\"If the IRS determines payments should have been treated as employee compensation, BCC could be liable for unpaid taxes and retirement amounts, plus interest and penalties.\"},{\"question\":\"What steps are required when someone is determined to be an independent contractor?\",\"answer\":\"Process the Independent Contractor Agreement for signature by the Superintendent-President before work begins, complete a W-9 for new vendors, and ensure the agreement is Board approved/ratified.\"}]","Independent Contractor vs. Employee Worksheet Determination - Purpose - Instructions | PDF",1789784923]