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1. Start Is this Person a Current Is the Employee being paid BYU Employee or have they by the same college or Yes Yes been employed in the division for which he/she is or current calendar year? was employed? No No Is the work to be performed Does the Employee have a Will the Person be trained the same or similar to the regularly established and/or supervised by BYU Yes work performed in their business and perform this employees? regular employment? work for others outside of BYU? Yes Yes No No No Employee Independent Contractor Does this Person have a Does the work otherwise regularly established Person must be hired or paid Person may be hired as an No qualify the person to be an Yes business and perform this as an employee independent contractor employee; i.e. is this similar work for others outside of (Form W-2) (Form 1099-MISC) to a defined campus job? BYU? No Yes This flowchart is meant to be a general guide. There may be specific facts and/or circumstances which may require consultation with Regulatory Accounting and Reporting

2. Employee/Independent Contractor A student employee works for Financial Services as an Accounting Clerk. In order to earn extra income he would like to work cleaning up LaVell Edwards Stadium and the Marriott Center following BYU football and basketball games. What if he is a performer who is called upon to perform at BYU Banquets from time to time?

3. Start Is this Person a Current Is the Employee being paid BYU Employee or have they by the same college or Yes Yes been employed in the division for which he/she is or current calendar year? was employed? No No Is the work to be performed Does the Employee have a Will the Person be trained the same or similar to the regularly established and/or supervised by BYU Yes work performed in their business and perform this employees? regular employment? work for others outside of BYU? Yes Yes No No No Employee Independent Contractor Does this Person have a Does the work otherwise regularly established Person must be hired or paid Person may be hired as an No qualify the person to be an Yes business and perform this as an employee independent contractor employee; i.e. is this similar work for others outside of (Form W-2) (Form 1099-MISC) to a defined campus job? BYU? No Yes This flowchart is meant to be a general guide. There may be specific facts and/or circumstances which may require consultation with Regulatory Accounting and Reporting

4. Employee/Independent Contractor A visiting professor is hired to teach a class for two weeks during the summer at BYU. He teaches full-time during fall and winter semesters at another university. He gives the students reading assignments and expects them to turn in a brief report on an assigned subject at the end of the two weeks. These are graded and turned over to the regular professor to be evaluated as part of the students’ overall grade. What if this person were Stephen Covey?

5. Start Is this Person a Current Is the Employee being paid BYU Employee or have they by the same college or Yes Yes been employed in the division for which he/she is or current calendar year? was employed? No No Is the work to be performed Does the Employee have a Will the Person be trained the same or similar to the regularly established and/or supervised by BYU Yes work performed in their business and perform this employees? regular employment? work for others outside of BYU? Yes Yes No No No Employee Independent Contractor Does this Person have a Does the work otherwise regularly established Person must be hired or paid Person may be hired as an No qualify the person to be an Yes business and perform this as an employee independent contractor employee; i.e. is this similar work for others outside of (Form W-2) (Form 1099-MISC) to a defined campus job? BYU? No Yes This flowchart is meant to be a general guide. There may be specific facts and/or circumstances which may require consultation with Regulatory Accounting and Reporting

6. Employee/Independent Contractor A BYU student is hired to be an EFY counselor for one week in her home town during the summer. A counselor is expected to keep track of the youth attendees during the week including class attendance, bed checks, etc. They also lead some of the games and other activities and entertainment events during the week. She only serves as a counselor this one week during the summer.

7. Start Is this Person a Current Is the Employee being paid BYU Employee or have they by the same college or Yes Yes been employed in the division for which he/she is or current calendar year? was employed? No No Is the work to be performed Does the Employee have a Will the Person be trained the same or similar to the regularly established and/or supervised by BYU Yes work performed in their business and perform this employees? regular employment? work for others outside of BYU? Yes Yes No No No Employee Independent Contractor Does this Person have a Does the work otherwise regularly established Person must be hired or paid Person may be hired as an No qualify the person to be an Yes business and perform this as an employee independent contractor employee; i.e. is this similar work for others outside of (Form W-2) (Form 1099-MISC) to a defined campus job? BYU? No Yes This flowchart is meant to be a general guide. There may be specific facts and/or circumstances which may require consultation with Regulatory Accounting and Reporting

8. Employee/Independent Contractor Frank is a football coach at Payson High School. He was a punter and place-kicker in college. He has been invited to the BYU summer football camp for youth to work with punters and place-kickers for two hours every day, one in the morning and one in the afternoon. He will do this for three weeks during the summer.

9. Start Is this Person a Current Is the Employee being paid BYU Employee or have they by the same college or Yes Yes been employed in the division for which he/she is or current calendar year? was employed? No No Is the work to be performed Does the Employee have a Will the Person be trained the same or similar to the regularly established and/or supervised by BYU Yes work performed in their business and perform this employees? regular employment? work for others outside of BYU? Yes Yes No No No Employee Independent Contractor Does this Person have a Does the work otherwise regularly established Person must be hired or paid Person may be hired as an No qualify the person to be an Yes business and perform this as an employee independent contractor employee; i.e. is this similar work for others outside of (Form W-2) (Form 1099-MISC) to a defined campus job? BYU? No Yes This flowchart is meant to be a general guide. There may be specific facts and/or circumstances which may require consultation with Regulatory Accounting and Reporting

10. Employee/Independent Contractor A BYU music professor teaches students in the techniques of piano playing as his regular assignment but is also trained as a piano tuner. The music department asks him to tune about a dozen pianos in the department every year for extra compensation. What if he tunes pianos around the valley and BYU is just another customer? What if the only piano tuning he does is for BYU?

11. Start Is this Person a Current Is the Employee being paid BYU Employee or have they by the same college or Yes Yes been employed in the division for which he/she is or current calendar year? was employed? No No Is the work to be performed Does the Employee have a Will the Person be trained the same or similar to the regularly established and/or supervised by BYU Yes work performed in their business and perform this employees? regular employment? work for others outside of BYU? Yes Yes No No No Employee Independent Contractor Does this Person have a Does the work otherwise regularly established Person must be hired or paid Person may be hired as an No qualify the person to be an Yes business and perform this as an employee independent contractor employee; i.e. is this similar work for others outside of (Form W-2) (Form 1099-MISC) to a defined campus job? BYU? No Yes This flowchart is meant to be a general guide. There may be specific facts and/or circumstances which may require consultation with Regulatory Accounting and Reporting

12. Employee/Independent Contractor A BYU religion professor is asked by BYU Continuing Education to teach a religion class every Wednesday evening for eight weeks. What if it is a finance class? What if it is a one-time one hour lecture? What if he is used as a lecturer at several different universities?

13. Start Is this Person a Current Is the Employee being paid BYU Employee or have they by the same college or Yes Yes been employed in the division for which he/she is or current calendar year? was employed? No No Is the work to be performed Does the Employee have a Will the Person be trained the same or similar to the regularly established and/or supervised by BYU Yes work performed in their business and perform this employees? regular employment? work for others outside of BYU? Yes Yes No No No Employee Independent Contractor Does this Person have a Does the work otherwise regularly established Person must be hired or paid Person may be hired as an No qualify the person to be an Yes business and perform this as an employee independent contractor employee; i.e. is this similar work for others outside of (Form W-2) (Form 1099-MISC) to a defined campus job? BYU? No Yes This flowchart is meant to be a general guide. There may be specific facts and/or circumstances which may require consultation with Regulatory Accounting and Reporting