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

Individuals who perform services for Georgia Tech are presumed to be employees unless the relationship, supported by documentation, satisfies the Internal Revenue Service (IRS) and state law standards for an independent contractor status. Individuals who receive a Form W-2 from Georgia Tech should be paid as an employee for all services provided and typically should not also receive a Form 1099 from Georgia Tech.

Georgia Tech's Procurement and Business Services Department works collaboratively with Georgia Tech Tax Compliance, Legal Affairs, and Human Resources staff to determine the classification categories of individual payments.

Georgia Tech Human Resources (GTHR) has simplified the Employee vs Independent Contractor Classification checklist submission process to one intake form. 

The updated intake form has simplified two forms into one, initiated by the worker performing the service. After the intake is completed, it is routed to the unit's HR department for review and GT Payroll, where a decision (independent contractor or employee) is made. Once completed, a DocuSign form is automatically created and routed for necessary signatures. After all signatures have been collected, the final document can be attached to the requisition in Workday.

Employee-Independent Contractor Classification Checklist (intake form)

NOTE: Individuals who are located outside the United States AND are NOT U.S. citizens or permanent legal residents (green card holders), must follow the Affiliates and Employees Outside the United States process. 

For questions or additional guidance, contact unit's HR department.