Any payment for work done by a student or employee of the College MUST be processed through Payroll rather than through Accounts Payable. Failure to properly report these individuals as employees and remit the appropriate portion of employer’s tax puts the College at risk; the IRS tends to assess severe penalties and interest for failure to withhold and remit employment taxes for individuals the IRS considers employees. If you are unsure as to the proper handling of payments to be made to an individual, please refer to the Independent Contractor Request Form or contact the Office of Human Resources.
Non-student and non-employee cumulative payments totaling more than $600 made to an individual during a calendar year will be reported to the Internal Revenue Service on 1099 Miscellaneous.
On occasion it may be necessary for an employee to make an out-of-pocket purchase approved by the department head on the Check Request Form. The Check Request Form must be signed by the authorized department Chair/Director and have all original receipts attached. Employees will then be issued a check for their out-of-pocket expenses.
Please note: You cannot authorize any payments made to yourself. If you are the authorized signatory from the department, your supervisor MUST authorize and sign the Check Request for reimbursement.