Engaging and Paying Independent Contractors/Consultants on Sponsored Projects & University Employees Acting as Internal/External Consultants

The distinction between employee and independent contractor/ consultant is important for purposes of payment, withholding income taxes, provision of employee benefits, and other legal requirements. In general, independent contractors and consultants are used when regular services cannot be provided by regular and temporary employees within the scope of their University employment or in emergency temporary circumstances. Please note: the term "consultant" has special applicability for sponsored projects and standards for the identification of consultants and payment of their fees are set to satisfy federal government requirements for such standards. A "consultant" is generally an independent contractor.

Resource/Topic	Description
Engaging and Paying Independent Contractors/Consultants on Sponsored Projects Northwestern Policy	Information and forms regarding payment for independent contractors/consultants
University Employees Acting as Internal/External Consultants Northwestern Policy	Policies regarding University employees acting as internal/external consultants