Accounts Payable

GLACIER is a nonresident alien tax compliance system designed to allow institutions to efficiently and effectively collect information, make tax residency and treaty determinations, manage paperwork, maintain data, and file reporting statements with the IRS. Texas A&M International University will be using this web-based tool to insure tax compliance on payments made to foreign nationals for services.

Consultants Services

An independent contractor is an individual engaged by the university 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. 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.

An employee is an individual who performs a service for the University and is working under the direction and control of the university 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..

The Independent/Service Contractor Classification Checklist is to be used to provide evidence that an individual is properly classified as an independent contractor or employee. The Texas A&M University System Office of Budget & Accounting web site has provided additional guidance in this area.

If the checklist indicates that the individual is an independent contractor, a completed Independent Contractor Agreement is to be used as the source document for the payment to the individual. The Independent Contractor Agreement must have original signatures from the contractor, Academic Dean, appropriate Vice President, and Budget/Payroll/Grants & Contracts Director. The fully executed agreement, 1099-Misc. Income Agreement, and checklist is submitted to the Purchasing department for processing. The requisition number should also be indicated on the documents submitted..

If the checklist indicates that the individual is an employee, a completed Departmental Requisition/ Payroll Department is to be used as the source document for the payment to the employee. The dates of service, duties performed, and amount of compensation to be paid must be indicated on the form. Payroll taxes and benefits will be charged to the appropriate account in addition to the amount of compensation. Original signatures from the employees immediate supervisor and approval from the appropriate Vice President. must be obtained prior to submittal to the payroll department.

The Independent/Service Contractor Classification Checklist must also be attached to the requisition.

Independent Contractor Agreement

Service Contract Agreement