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In order to carry out a great project, a Principal Investigator will often utilize the services of individuals for a temporary period of time. Compensation for these individuals must be processed in a matter consistent with their status as either a consultant or a part-time employee. The criteria determining this status are established by the Internal Revenue Service.
Generally speaking, a consultant:
- Can be an individual or an organization.
- Is paid for the job and/or outputs rather than by hours.
- Uses his/her own facilities and resources to complete the work and administration.
- Performs the service according to his or her own manner and method, and the choice of activities is not controlled or directed by the University.
- Receives compensation by check, and earnings are reported via a 1099.
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While an employee:
- Is always an individual.
- Uses DePaul's facilities.
- Is directly supervised by University staff and performs the service according to the manner of the Principal Investigator.
- Is paid through payroll and earnings are reported via a W-2.
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Examples:
EMPLOYEE
Expert in Nutrition comes to DePaul for two weeks to help prepare a questionnaire for survey. Is given a desk and access to administrative help and a copier.
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CONSULTANT
Renowned biologist speaks at DePaul sponsored workshop on protozoan socialization.
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