Seattle College District Procedure

NUMBER: 628

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
Adopted: 7/9/2002
Revised: 5/12/2014