Policy

An (ICSA) should be used for contracts with individuals engaged in technical, professional, or specialized services such as guest speakers, performers, and individuals who:

  • Provide temporary, one-time, or other non-recurring services.
  • Are to be paid a flat fee which may include travel expenses.
    • Travel cost estimated should be included in the total payment(s).
    • The traveler should make their own arrangements.
    • Payments will be processed after the independent contractor completes the services or the engagement.
    • A PCard should not be used to pay for travel arrangements.
    • The proposal or purchase order should indicate the price, but in no event should the total price, inclusive of all expenses, exceed $25,000.
  • Will not receive separate payments for reimbursable expenses.
  • Are not otherwise employed by the Nevada System of Higher Education including ÐÔÊӽ紫ý and all other institutions.

Procedure

The process for hiring individuals as guest speakers or for short-term speakers includes the following steps:

  • Departments establish the individual's status as an independent contractor and not an employee.
  • Departments inform the independent contractor to register through the .
    • If the independent contractor is not fully registered, a contract cannot be generated and they cannot receive payments.
  • Once the independent contractor is fully registered, departments submits a ÐÔÊӽ紫ý ICSA Contract Request through the .
    • Complete one ICSA per contract and follow all instructions. This includes completing the ICSA questionnaire and providing any relevant documentation (e.g., proposal, pamphlet, flyer, etc.)
    • Once submitted, the ICSA request will be routed to the Controller’s Office for approval.
    • To make a correction, email ic.contract@unlv.edu.
    • Departments should double check that the independent contractor’s email address matches the email address in the . If the email address is incorrect, the signature process will not function properly.
  • Once the ICSA request is approved, Purchasing will convert the request into a contract and initiate the signature routing process within 10 business days via DocuSign.
    • The contract will be emailed to the independent contractor for signature.
    • The signed ICSA contract will be emailed to the department, the independent contractor, and the authorized signer upon completion.
  • Once the department receives confirmation that the ICSA request has been approved, the department submits a :
    • Select the requisition type of ‘Independent Contractor’ and include the ICSA request number in the Internal Memo field of the requisition. No additional documentation or invoice is required. 
  • Purchasing will issue the purchase order (PO) for the requisition after the contract is signed.
  • Once the services or engagement are completed, the department creates a receipt for the PO for processing and payment.

For questions regarding this process, email ic.contract@unlv.edu.

If services from the Independent Contractor have already been performed, contact ic.contract@unlv.edu to receive information on how to proceed.

  • Guest speaker or performer in classroom, brown bag lecture, or event
  • Judge or reviewer for competitions, presentations, research, or paper submissions
  • Guest conductor to include rehearsal, performance, and lecture over a week/short period

  • Speaking or performance engagements booked/paid through a representative
  • Royalty payments
  • Construction: stages, walls, painting, plumbing, exhibits
  • Teaching: classes or courses whether for credit or non-credit

ICSA Exception: Non-Compensated Individual

There is a carve-out from the standard ICSA process for non-compensated individuals. This exception can be used when an individual who would otherwise qualify as an Independent Contractor is not receiving payment of any kind from ÐÔÊӽ紫ý. To qualify for a Non-Compensated Individual exception, EACH of these criteria must be met:

  1. The individual’s travel is for the primary benefit of ÐÔÊӽ紫ý;
  2. Expenses are reasonable and necessary (not excessive or extravagant);
  3. ÐÔÊӽ紫ý treats the cost as its own business expense, and not compensation;
  4. The individual does not have the option or discretion to convert travel into cash or other currency/compensation; and
  5. The trip cannot be part business and part personal. (If the individual’s trip is extended for personal reasons – or if the individual brings a guest whose costs are also covered by ÐÔÊӽ紫ý – then 100% of the expenses must go through the ICSA process.

NOTE: This guidance does not apply to foreign individuals. Reach out to the Nonresident Alien Tax Compliance Office to discuss foreign individuals/entities before entering into a contract or making payments, as each country is different due to treaties with the U.S.

Non-Compensated Individual Process

If the above criteria are met, the department or college does not need to follow the full ICSA process. Instead, they should complete the following steps:

  • Prior to authorizing and booking the travel for the non-compensated individual, the department’s finance team must complete the .
  • The department or college should pay the travel, hotel, and other expenses (such as ground transportation or meals) via P-Card directly to the specific suppliers on behalf of the non-compensated individual (for example, booking the individual's flight directly with the airline using a ÐÔÊӽ紫ý P-card).
  • Reminder: To qualify for this exception, payment or reimbursement must never be made directly to the individual.
  • Attach a copy of the completed PowerForm to the P-Card expense verification.

Questions? Reach out to IC.Contract@unlv.edu. 

References