Federal and state tax and labor laws require Georgia Institute of Technology to ensure that individuals who provide services are properly classified as an employee or an independent contractor. Proper classification of an individual will determine Georgia Tech's tax withholding and reporting obligations.

A review of the existing policy and procedure relating to the determination of employee vs contractor was recently conducted due to changes in guidance from the IRS. A cross functional team developed a new checklist and procedure to aid departments in making an accurate determination. For more information, please click on the following link http://www.procurement.gatech.edu/purchasing/empl-contractor.

If you have any questions, please contact Purchasing at purchasing.ask@business.gatech.edu .