Community College of Allegheny County (CCAC)

Community College of Allegheny County

Payroll - Employees

The college has the following classifications of employees:

Administrator:  Executive, Manager, and Professional

Faculty:  Faculty, Counselor, Librarian, and Educational Technician

Staff:  Clerical, Custodial, and Maintenance

Student: Institutional (Co-op) and Federal Work Study Student

Temporary: Administrator, Adjunct Faculty, and Staff


Independent Contractor vs. Employee

Before an individual is hired to perform services for the college, it must be determined whether the individual should be classified as an:

Employee of the college (Payroll)

OR

Independent contractor (Accounts Payable)

Why does it matter?

The purpose of the Internal Revenue Service (IRS) is "To collect the proper amount of tax revenue at the least cost." When a worker is classified as an employee, the IRS gets its taxes faster than if the worker is classified as an independent contractor. Hence, the IRS will lean towards classifying a worker as an employee whenever the facts allow this interpretation.  Typically, when a business has the right to "direct and control" the worker, the worker is an employee, not an independent contractor.

For more information see IRS SS-8 Form, IRS Publication 15-A, or contact the Payroll Department.