CUNY Central Office must set up positions in order to pay these nonresident alien independent contractors. The positions must be set up in the CUNY Part-Time agency, 7XXX2, with the following attributes:
- Effective = 9/1/08
- Line Number = TBD
- Department = 7XXX2
- Dept Location = 7XXX2
- Position Location = TBD
- Employee Type = H
- Holiday Schedule = 10DY
- Pay Basis Code = FEE
- Bargaining Unit = HN
- Earnings Program = HNR
- Job Code = 019404
- Grade = 600
- Salary Plan = UNA
- Standard Hours = 40
- Max Head Count = 9999
- Position Pool ID = TBD
- JC = Other
- Position FTE = 1.00
To appoint a nonresident alien independent contractor, agencies must:
- Appoint the nonresident alien independent contractor using the action of Hire. If the nonresident alien independent contractor has a terminated record in PayServ, the agency must use the Rehire or Concurrent Process, as appropriate.
- Contact OSC if the nonresident alien independent contractor has an active record in PayServ.
- Terminate the nonresident alien independent contractor immediately as this payment is for non-State workers and the nonresident alien independent contractor cannot remain in Active status in the PayServ system.
- Complete the Federal Tax Data page for the nonresident alien independent contractor using the Special Tax Withholding Status of “Non-Resident Alien: Tax Treaty/NR Data” and ensure that Income Code 16 is populated in the Eligible Income Code field.
The nonresident alien independent contractor will be issued a Form 1042-S at the end of the calendar year. If the independent contractor’s country of residence has an existing income tax treaty with the United States, the agency must obtain a properly completed Form 8233 at the time of appointment. The original Form 8233 must be mailed within five (5) business days of receipt to:
Internal Revenue Service
P.O. Box 920
Bensalem, PA 19020-8518
Agencies must provide one copy of the completed Form 8233 to the nonresident alien and keep one copy for their records. Each copy of Form 8233 must include any attachments submitted by the nonresident alien.
Payments are submitted upon completion of the work. To process the payment for the nonresident alien independent contractor, the
agency must submit the Earns Code WWW on the Time Entry page as follows:
- Earns Code - WWW
- Begin Date - first day worked
- End Date - last day worked (often the same)
- Amount - amount in employee’s contract
For each payment, the agency must provide the Earnings Operations section with documentation approving the payment, with dates worked, and documenting that the nonresident alien is a qualifying independent contractor and does not meet the criteria to be considered as an employee.