The University System Employees Consultant Services Agreement Between Institutions form is to be used whenever a person employed by a University System of Georgia (System) institution is paid to perform services for another System institution. A link to this form can be found under the Forms/Instructions section of this policy. IRS regulations require that a determination be made whether the person should be considered a part-time employee or an independent contractor (noted on the form as “consultant”) of the requesting institution. In order to help make this determination, please reference the Employee/Independent Contractor Determination Checklist under the Forms/Instructions section. The employing department should complete this checklist. This determination has important consequences with respect to how the person can be paid. A person considered a part-time employee will normally be paid through the payroll process of the person’s home institution, and that institution will invoice the institution that received the services for reimbursement. A person whose services are determined to be those of an independent contractor/consultant is paid directly by the institution that received the services.
The University System Employees Consultant Services Agreement Between Institutions form is only used when an employee of one System institution is paid to work for another System institution. It is inapplicable if the providing institution itself receives the payment for its employee’s work, if an employee serves without pay, or if work is performed for an entity that is not in the University System of Georgia.
The University System Employees Consultant Services Agreement Between Institutions form should be signed by the president of the employee’s home institution and then routed to the University of Georgia Office of Legal Affairs for review. Once approved by Legal Affairs, the Office of Faculty Affairs will assist in securing the signature of the president of the University of Georgia.
The Payroll Office is available to assist with questions related to invoicing and payment for these services. Staff benefits related to the personnel service dollars involved may be included if the amount is deemed material by the two institutions concerned.
UGA Employee Provides Work to Another USG School:
If UGA is the providing/home institution of the employee, a representative from the UGA department that pays the employee should send an invoice to the requesting institution. The amount requested on the invoice should cover the amount for the employee’s services plus the applicable FICA tax. Please contact Payroll to request a sample invoice letter.
Generally when a unit on campus receives a check from another institution, the unit deposits the check into Miscellaneous Income (1000GN364002 40999). The unit then prepares a budget amendment to budget the funds from 1000GN364002 40999 into the appropriate account (generally the account used to pay the relevant employee) and provides the University Budget Office with a PDF of the deposit receipt. This PDF should be emailed to firstname.lastname@example.org and/or to the individual University budget analyst responsible for that unit. Questions about this process should be referred to the University Budget Office at (706) 542-2802.
If part-time employee is the means of employment, the employee’s home department should pay the employee for services provided to the other USG institution by submitting a monthly personnel for pay in the “SPPAY” position. The University System Employees Consultant Services Agreement Between Institutions form serves as documentation of the special pay.If the employee is less than 100% time, contact the Payroll Dept. to find out the proper position to pay the employee.
Phone Number: 706-542-3431
Responsible University Senior Administrator: Vice President for Finance & Administration
Responsible University Administrator: Associate Vice President for University Business and Accounting Services
Policy Owner: Payroll
Policy Contact: Julie Camp
Phone Number: 706-542-3431
This series consists of pay documents, which substantiate and, in part, authorize the issuance of payroll checks for particular amounts for both regular payroll and for extra compensation or overtime payroll. This series may include but is not limited to payroll/budget request forms,timesheets, and time cards.
Record Copy: Payroll
Retention: 5 years
Citation or Reference: Board of Regents: Payroll Records 0472-04-25