Seattle College District Procedure
TITLE: Acquisition of Services - Independent Contractor (Self-Employed) or Employee
628.10 The Seattle College District (SCD) follows the Internal Revenue Services (IRS) guidelines in identifying an independent contractor or an employee. The IRS guidelines are available at its website: www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Independent-Contractor-Self-Employed-or-Employee.
628.20 The SCD Departments may obtain services of employees or independent contractors through two separate departments:
- Employee Services Division
if an individual is hired as an employee and there is an employee-employer relationship.
- Purchasing Department
if an individual or a corporation provides services independently according to IRS guidelines.
628.30 If there is a need for services that is not offered by current employees of SCD and clearly identified to be performed by an independent contractor, the Department completes a purchasing request for submission to the Purchasing Department. Further information on acquiring services through Purchasing is described in Procedure No. 621 and the Purchasing website: inside.seattlecolleges.com/default.aspx?svc=purchase&page=purchase
Chancellor’s Cabinet – Revision & Adoption History
Companion Document : Pol
Adoption Date : 2002/07/09
Revision Date : 2014/05/12