What is it?
A Payment to an Individual is specifically a payment to a person for services rendered to the University that does not arise out of an employee-employer relationship. Individuals receiving such payments are typically referred to as Independent Contractors, and payment is made through Accounts Payable rather than Payroll Services.
Why is it important?
At Carleton, all payments to individuals for services rendered must adhere to the Procurement Policy and the Payments to Individuals and Business Entities Policy. The latter policy outlines the framework for determining if the individual is an employee versus an independent contractor, as required by the Canada Revenue Agency. If a person is deemed to have an employment relationship with the University, any payment to that individual must be made through Payroll Services.
Payments to individuals for reimbursement of expenses are not subject to the rules outlined in the policy.
Where do I find more information?
- For more information on payments to an individual, please visit the Accounts Payable website at http://carleton.ca/financialservices/business-operations/accounts-payable/payment-to-a-small-business-or-individual/.