Independent Service Providers (ISP)

"An independent contractor is a natural person, firm or corporation who agrees to perform services for a fixed price according to his/her or its own methods and without subjection to the supervision or control of the other contracting party, except as to the results of the work, and not as to the means by which the services are accomplished.” -S.A.M. 0320

Policy

An ISP form is to be used for contracts with individuals engaged in technical, professional or specialized services such as guest speakers, athletic officials, consultants, performers, and for honorarium payments to individuals who:

  • Provide one-time nonrecurring services.
  • Are to be paid less than $10,000 including travel expenses. Travel can be prepaid by P-Card or cost estimates can be included in the total lump sum payment with the traveler making all of their own arrangements.
  • Will not receive separate payments for reimbursable expenses.
  • Are not otherwise employed by the Nevada System of Higher Education including UNLV and all other other institutions.

Contracts for individuals with payments exceeding $10,000, reimbursable expenses, or recurring services, should be prepared on an ICA form.

Reminders

Before an ISP contract is completed the individual's status as an independent contractor and not an employee must be determined. The ISP packet includes an evaluation form to help determine qualifying status of a worker as an independent service provider.

If an individual is neither a U.S. Citizen or a lawful permanent resident green card holder, additional documents may be required. Prior to initiating any of the ISP paperwork , please contact Debbie Honrath, the Non-Resident Alien Tax Specialist, at 702-895-1243 for assistance with requirements for foreign service providers.

Additional information is provided at the Independent Contractor webpage.

Authorization Required

Signature authority.

Account Restrictions

No restrictions.

Forms

Reference

Other

*NRS 616A.310 “Sole proprietor” defined. “Sole proprietor” means a self-employed owner of an unincorporated business and includes working partners and members of working associations. Coverage remains in effect only if the sole proprietor remains a domiciliary of Nevada.

(Added to NRS by 1975, 1017; A 1987, 598)—(Substituted in revision for NRS 616.114)