Independent Contractors or Guest Lecturers
Departments that wish to invite international persons to visit the UNF should carefully review the requirements contained in this document. Guest Lecturers are generally paid as Independent Contractors and may be traveling on a B-1 or B-2 visa, or if they are from a country that the United States issues Visa Waivers, may be traveling on a VW, VWB, VWBP, VWT, VWTP, WB1, OR WB2. However, they are not necessarily limited to these visa types and may be on a J, O, or P visa depending on the circumstances. It is important to contact the Controller’s Office, Payroll Department to ensure that these payments are handled correctly and properly reported. Please remember that these payments must also be processed by the Payroll Department and not through the University’s Accounts Payable Department as with Independent Contractors that are U.S. entities or individuals. This requirement would also include any payments planed to be disbursed from the University’s Foundation. Independent Contractor Agreements will apply to these types of payments, even if they are generally considered to be honorariums.
The 9/5/6 rule will apply to all waivers or visitor visas:
Individuals who are visiting and traveling on one of the above mentioned visas that are being paid an honorarium may only perform services for the University; if they are not performing services for more than 9 days and have not visited more than 5 other institutions within the previous 6 months where they have received payment. Individuals that wish to apply for treaty benefits to exempt their income, must complete an 8233 form. The 8233 form must be submitted to the IRS for review prior to the University making a payment to the contractor or guest lecturer as required by IRS regulations and we must wait 10 days prior to making a payment. If the 8233 form has not been rejected within the 10 day waiting period, the University may proceed with making the payment on the assumption that the IRS has not rejected the 8233 form. If they reject the form, we will be required to withhold taxes at the rate of 30%. A SSN or an ITIN is required to file an 8233.
If there is not a tax treaty between the United States and the individual’s home country, we must withhold taxes at the rate of 30% of the payment.
A Guest Lecturer may be visiting UNF on a J-1 visa, but UNF must be the sponsor of the visa. If another institution is the sponsor, UNF must have a written authorization from the DSO of the sponsoring institution prior to the services being provided or the J-1 person cannot work or be employed by UNF.
An H-1B visa holder sponsored by another institution may not work for UNF, unless UNF files an application to sponsors another H-1B application or files an application to transfers the existing visa showing that UNF is the new sponsor of the visa.
The following original documents will be needed during the appointment:
- Current passport,
- Current and prior visas,
- Current and prior DS-2019, if on a J-1 visa,
- A valid U.S. Social Security Card or Letter of Application from the Social Security Administration.
- A completed Form W-8BEN or Form 8233, whichever applies if the person qualifies for a treaty exemption.
- Completed “Foreign National Tax Information Form”. (For best access to form use Internet Explorer)
- A signed “Foreign Visitors Honoraria Eligibility Certification” (For best access to form use Internet Explorer) with regard to the 9/5/6 rule must be completed for anyone visiting on a B visa or a visa waiver.