Employee

An Employee is an individual who performs a service for the university/agency and is working under the direction and control of the university/agency or its employees. Direction and control can be implied to exist when the employer has the right to control both the results as well as the means and methods of the worker. (IRS Treasury Regulation 31.3121(d)-1(c)).

Independent Contractor

An Independent Contractor is an individual engaged by the university/agency to perform a specific function or task and who is free to perform this function or task completely at the individual's own discretion with regard to means and methods. No taxes are required to be withheld or paid on compensation disbursed. (IRS Treasury Regulation 31.3401(c)-1(b)). The existence of an agreement or contract helps support the independent contractor position. This document should be fairly specific in what is to be provided and amount or lack of control the university/agency has over the individual.

To determine if an individual is an employee or independent contractor, complete the e-form questionnaire using the link below.

Employee Vs Contractor e-Form

This section is intended to provide guidance for processing stipend payments from sponsored research projects.

Faculty/Staff

Faculty/Staff: Faculty/Staff stipends to be paid on grant funded accounts must follow the supplemental pay process.

The work activity for which the stipend is being paid must have been specifically budgeted in the proposal or receive prior written approval by the awarding agency.

Supplemental Payment On Sponsored Project Job Aid

Supplemental Pay on Sponsored Project Requirements

Any employee, whether exempt or nonexempt, may accept additional employment with another department, unit or component of Texas A&M University System, provided the employee obtains the advance approval of the head of the primary employing department. 

Payment for ongoing services are added as an additional job in Workday and not paid on a One-Time Payment Request Form.

One-Time Payments e-Form

Participant Costs

Payments meant to cover enrolled and non-enrolled students for participation on sponsored programs.

Accounts Payable Stipend Verification Form Instructions (Initiator) 

Accounts Payable Stipend Verification Form

• Identifies appropriate payment route
• To be completed before initiating payment request

 Form Process:

• Complete required fields for program and individual details, and submit
• Form will route to Financial Aid to verify enrollment
• Employee Services will then review those not enrolled for work status
• Submitter will receive an email with the completed document detailing the appropriate payment route

When verification review has been completed and returned to user, refer to the approved payment method instructions below.

1. Workday – Request One-Time payment
   1. See required documentation prior to initiating one-time payment in Workday
      1. Request One-Time Payment Requirements
   2. Upon HR approval of Memo
      1. Initiate Request One-Time Payment in Workday
      2. Request One-Time Payment Business Process
2. Financial Aid – Scholarship requisition submission to Financial Aid
   1. Email Financial Aid for requisition form and list of required supporting documents at Cynthia.Bustamante@tamuk.edu (Subject to Change)
3. Accounts Payable – Non-PO Based Invoice
   1. See required documentation prior to initiating in Javelina Buy
      1. Non-PO Invoice Requirements
      2. Initiate Non-PO Based Invoice process in Javelina Buy
      3. Non-PO Based Invoice Payment Process

 Other Student Payments

All other payments not related to any educational component or any employee related services. Examples include monetary awards & artist/performance type payments. Payments can be made through JavelinaBuy as long as the individual has not worked within the same calendar year.

Accounts Payable Non-Employee Verification Form link:

• Identifies if individual has been employed within the same calendar year
• To be completed before initiating payment request

Form Process:

• Complete required fields for program and individual details, and submit
• Employee Services will verify work history
• Submitter will receive an email with the completed document detailing the appropriate payment route

When verification review has been completed and returned to user, refer to the approved payment method instructions below.

Workday –Request One-time Payment Requirements

Accounts Payable – Non-PO Based Invoice with completed verification documentation attached

1. • Non-PO Invoice Requirements