• Independent Contractors: According to the IRS, Independent Contractors are people in business for themselves and others in an independent trade in which they offer their services to the public.

    Temporary Employees: According to the IRS, Temporary Employees are workers who perform services and can be controlled by the employer as to what will be done and how it will be done. The employer has the right to control the details of how the services are performed.

    If the worker's relationship with DCSS meets the definition of
    INDEPENDENT CONTRACTOR:    		 If the worker's relationship with DCSS meets the definition of
    TEMPORARY EMPLOYEE: 
     

    Personnel file requirements:

    • Complete professional application

    • Complete background check

    • Complete fingerprinting

    • Obtain approval from the Board of Education

    • Complete payroll withholding forms

    		  

    Personnel file requirements:

    • Complete professional application

    • Complete background check

    • Complete fingerprinting

    • Obtain approval from the Board of Education

    • Complete payroll withholding forms
     

    • Will not be an employee of DCSS.

    • Will not be subject to payroll withholding taxes.

    • Will not receive employee benefits.

    • Will need to turn in periodic time records in order to be paid.

    		  

    • Will be an employee of DCSS.

    • Will be subject to payroll withholding taxes.

    • DCSS will pay 1/2 of social security and Medicare taxes

    • DCSS will make the required employee tax payments on the temporary employee's behalf.

    • If employee regularly works more than 20 hours, employee may be eligible to receive employee benefits.

    • Will need to turn in periodic time records in order to be paid.
     Compensation reported on Form 1099-MISC, Miscellaneous Income, by DCSS  Wages reported on Form W-2, Wage and Tax Statement, by DCSS
     

    Director/Supervisor must complete the following:

    CONSULTANT AGREEMENT FORM 

    Submit original agreement to Business 
    Services for approval by the Executive Director of Finance or the Superintendent. Business Services will forward the fully executed agreement to the originating Director. When payment is due to the consultant, the Director will submit a copy of the agreement along with a Write-A-Check form and supporting time records to Accounts Payable.

    		  

    Director/Supervisor must complete the following:

    TEMPORARY EMPLOYEE AGREEMENT 

    Submit original agreement to Business Services for approval by Executive Director of Finance or the Superintendent. Business Services will forward the original agreement to Payroll and a copy to the originating Director/ Supervisor. Regular time records should be submitted to Payroll for payment.

    PERSONNEL ACTION FORM