Payroll Services Step 2: Identifying the Type of Payment

If, using the criteria from the previous page, you have determined that the payee/payor relationship is one of employee/employer, please select the type of payment:

If you have decided that the payee is not an employee, determine if he/she is an independent contractor. Again, the payee must meet the following criteria:
(1) Does the payee have realization of profit and loss?

(2) May the payee work for more than one firm?

(3) Does the payee have significant investment in materials and furnish such to perform services?

(4) Are the services available to the public at large?

(5) The payee is not a current WSU employee

If you answered yes to the above, the payee is an independent contractor.

If you have determined that the payee is neither an employee or independent contractor, select the appropriate type of payment from the following:

If you are still unsure how the payee should be classified, please contact the Payroll Office at 335-9575 or payroll@wsu.edu.

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