DETERMINATION OF INDEPENDENT CONTRACTOR EMPLOYEE STATUS (ICE)
Systems and Procedures
A Division of The Corporate Controller's Office
IN

DETERMINATION OF INDEPENDENT CONTRACTOR EMPLOYEE STATUS (ICE)

Table of Contents:


Purpose:

The Determination of Independent Contractor Employee Status form is an interactive worksheet to be used to determine whether an individual should be treated as an employee or as an independent contractor for compensation purposes by Penn State. It is to be completed PRIOR to procuring the services of an individual. It should be noted also, that at the time of payment , the ICE Form that is built into the IBIS Special Request for Check (SRFC) must be completed in order to pay those individuals determined to be independent contractors during this process. These steps are necessary to ensure compliance with IRS regulations. Failure to do so may result in substantial fines to the University.

General Information:

Refer to Policy BS17 , Procedures PC2008 , and the Consulting Justification Form for information regarding the procurement of consultants.

On-line Course Instructor - When an individual will be serving as an instructor for an on-line course, consult the Faculty Services Matrix to determine employee versus independent contractor status.

If the individual should be treated as an independent contractor and if you do not already have an authorized Penn State Independent Contractor Agreement template to use for this engagement, then submit this decision page to Risk Management and request an Independent Contractor Agreement to use by emailing riskcontracts@psu.edu . This must be done prior to the Independent Contractor providing services to the University.

Exhibit and Instructions:

The Determination of Independent Contractor/Employee Status (ICE) form is an interactive online function available on the Business Resources Tools page on GURU.

Instructions are provided throughout the form itself.

Form Requirements:

No form may be used that substitutes for an approved official University form without prior review and approval by the steward of the form/central office, as facilitated by the Office of Systems and Procedures (designated representative of the Corporate Controller). See Policy FN17 - Required Use of Approved University Forms Appearing in the General University Reference Utility (GURU) for full details.

GURU PDF forms are designed for use with Adobe Acrobat Reader or Adobe Acrobat Pro. Each browser (Chrome, Firefox, Internet Explorer, etc.) has a built-in PDF viewer making it the default PDF viewer without asking users. These built-in viewers do not necessarily support all features required for PDF forms. Similarly, many calculations are not supported by other stand-alone PDF readers (for example, Nuance). If you experience problems downloading or opening documents, right click on the link on the Forms Locator Screen, select 'Save Link As' (or similar language) and save the file. The document can then be opened in either Adobe Acrobat Reader or Adobe Acrobat Pro from the saved location.

The latest version of Adobe Acrobat Reader is available for free. Contact your IT support staff person for downloading assistance, if/as needed. If Adobe Acrobat Pro better suits your needs, contact your IT support staff person for purchasing and installation assistance.

If you encounter any difficulties, contact the GURU support staff by submitting a Technical Support form request or by calling the tech support line at 814-863-8592.

Number of Copies and Ultimate Distribution:

Table of distribution and retention of the Determination of Independent Contractor Employee Status (ICE) Form
Ultimate Distribution: Retention Periods:
(after settlement)
Original
If Independent Contractor
White Risk Management Current fiscal year
plus 2 years
Copy White Attached as back-up to SRFC Docfinity

Where to Send Completed Forms:

Original - Submit this decision page to Risk Management and request an Independent Contractor Agreement to use by emailing riskcontracts@psu.edu.

Copy - Attach to SRFC for processing.

Contact Information:

For questions, additional detail, or to request changes to this form, contact Purchasing.

Cross References:


(10-26-05)