Policy

An Independent Contractor Services Agreement (ICSA) should be used for contracts with individuals engaged in technical, professional, or specialized services such as guest speakers, performers, and individuals who:

  • Provide temporary, one-time, or other non-recurring services.
  • Are to be paid a flat fee which may include travel expenses.
    • Travel cost estimated should be included in the total payment(s).
    • The traveler should make their own arrangements.
    • Payments will be processed after the independent contractor completes the services or the engagement.
    • A PCard should not be used to pay for travel arrangements.
    • The proposal or purchase order should indicate the price, but in no event should the total price, inclusive of all expenses, exceed $25,000.
  • Will not receive separate payments for reimbursable expenses.
  • Are not otherwise employed by the Nevada System of Higher Education including UNLV and all other institutions.

Procedure

The process for hiring individuals as guest speakers or for short-term speakers includes the following steps:

  • Departments establish the individual's status as an independent contractor and not an employee.
  • Departments inform the independent contractor to register through the NSHE Supplier & Payment Registration system.
    • If the independent contractor is not fully registered, a contract cannot be generated and they cannot receive payments.
  • Once the independent contractor is fully registered, departments submits a UNLV ICSA Contract Request through the Contract Management System (CMS).
    • Complete one ICSA per contract and follow all instructions. This includes completing the ICSA questionnaire and providing any relevant documentation (e.g., proposal, pamphlet, flyer, etc.)
    • Once submitted, the ICSA request will be routed to the Controller’s Office for approval.
    • To make a correction, email ic.contract@unlv.edu.
    • Departments should double check that the independent contractor’s email address matches the email address in the Payment Registration System. If the email address is incorrect, the signature process will not function properly.
  • Once the ICSA request is approved, Purchasing will convert the request into a contract and initiate the signature routing process within 10 business days via DocuSign.
    • The contract will be emailed to the independent contractor for signature.
    • The signed ICSA contract will be emailed to the department, the independent contractor, and the authorized signer upon completion.
  • Once the department receives confirmation that the ICSA request has been approved, the department submits a requisition:
    • Select the requisition type of ‘Independent Contractor’ and include the ICSA request number in the Internal Memo field of the requisition. No additional documentation or invoice is required. 
  • Purchasing will issue the purchase order (PO) for the requisition after the contract is signed.
  • Once the services or engagement are completed, the department creates a receipt for the PO for processing and payment.

For questions regarding this process, email ic.contract@unlv.edu.

If services from the Independent Contractor have already been performed, contact ic.contract@unlv.edu to receive information on how to proceed.

  • Guest speaker or performer in classroom, brown bag lecture, or event
  • Judge or reviewer for competitions, presentations, research, or paper submissions
  • Guest conductor to include rehearsal, performance, and lecture over a week/short period

  • Speaking or performance engagements booked/paid through a representative
  • Royalty payments
  • Construction: stages, walls, painting, plumbing, exhibits
  • Teaching: classes or courses whether for credit or non-credit

ICSA Exception: Non-Compensated Guest Speaker

There is a carve-out from the standard ICSA process for non-compensated guest speakers. This exception can be used when a speaker is not receiving payment of any kind from UNLV. To qualify for a Non-Compensated Guest Speaker exception, EACH of these criteria must be met:

  1. The speaker’s travel is for the primary benefit of UNLV;
  2. Expenses are reasonable and necessary (not excessive or extravagant);
  3. UNLV treats the cost as its own business expense, and not compensation;
  4. The speaker does not have the option or discretion to convert travel into cash or other currency/compensation; and
  5. The trip cannot be part business and part personal. (If the speaker’s trip is extended for personal reasons – or if the visiting party (speaker) brings a guest whose costs are also covered by UNLV – then 100% of the expenses must go through the ICSA process.

NOTE: This guidance does not apply to foreign individuals. Reach out to the Nonresident Alien Tax Compliance Office to discuss foreign individuals/entities before entering into a contract or making payments, as each country is different due to treaties with the U.S.  

Non-Compensated Guest Speaker Process

If the above criteria are met, the department or college does not need to follow the full ICSA process. Instead, they should complete the following steps:

  • Prior to authorizing and booking the travel for the non-compensated guest speaker, the department’s finance team must complete the Non-Compensated Guest Speaker PowerForm.
  • The department or college should pay the travel, hotel, and other expenses (such as ground transportation or meals) via P-Card directly to the specific suppliers on behalf of the non-compensated guest speaker (for example, booking the speaker’s flight directly with the airline using a UNLV P-card).
    • Reminder: To qualify for this exception, payment or reimbursement must never be made directly to the guest speaker.
  • Attach a copy of the completed PowerForm to the P-Card expense verification.

Questions? Reach out to IC.Contract@unlv.edu.

References