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
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)
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.