This handy matrix will help determine the different processes involved in paying an Independent Contractor Fee Plus Travel, Speaker/Artist Travel Only, Employee or International Visitor. Note that this does not apply to current employees but is based on an IRS Classification that results in a visitor being classified as an employee.
Visitor Payment Matrix (Downloadable PDF)
| Independent Contractor Fee Plus Travel | Speaker/Artist Travel Only | Employee | International Visitor | |
|---|---|---|---|---|
| IRS Classification | Yes | Yes | Yes | No |
| Payment Works | Yes | Yes, if reimbursing travel | No | Contact Tax Reporting taxreporting@boisestate.edu |
| Contract | Yes | Yes | No | Contact Tax Reporting taxreporting@boisestate.edu |
| Travel Expenses | Build into Rate | Yes | Expense Reimbursement | Contact Tax Reporting taxreporting@boisestate.edu |
| P-Card Allowed for Travel | No | Yes, for airfare and lodging | Yes | Contact Tax Reporting taxreporting@boisestate.edu |
| After Service | ||||
| Payment Instrument | Payment Req with BPA | Invoice Payment | Expense Reimbursement | Contact Tax Reporting taxreporting@boisestate.edu |
| Supporting Documents | Copy of Agreement Invoice Optional | Copy of Agreement Non-Employee Reimbursement Itemized Receipts | Expense Report Itemized Receipts | Contact Tax Reporting taxreporting@boisestate.edu |
| Expenses Paid by Individual for Reimbursement | ||||
| Airfare | No, build into rate | Yes, per Travel Policy | Yes, per Travel Policy | Contact Tax Reporting taxreporting@boisestate.edu |
| Hotel | No, build into rate | Yes, per Travel Policy | Yes, per Travel Policy | Contact Tax Reporting taxreporting@boisestate.edu |
| Meals | No, build into rate | Yes, per Travel Policy | Yes, per Travel Policy | Contact Tax Reporting taxreporting@boisestate.edu |
| Parking | No, build into rate | Yes, per Travel Policy | Yes, per Travel Policy | Contact Tax Reporting taxreporting@boisestate.edu |
| Car Rental | No, build into rate | Yes, per Travel Policy | Yes, per Travel Policy | Contact Tax Reporting taxreporting@boisestate.edu |
| Expenses Paid by the Department for the Individual | ||||
| Airfare | No, build into rate | Yes, per Travel Policy | Yes, per Travel Policy | Contact Tax Reporting taxreporting@boisestate.edu |
| Hotel | No, build into rate | Yes, per Travel Policy | Yes, per Travel Policy | Contact Tax Reporting taxreporting@boisestate.edu |
| Meals | No, build into rate | Yes, per Travel Policy | Yes, per Travel Policy | Contact Tax Reporting taxreporting@boisestate.edu |
| Parking | No, build into rate | Yes, per Travel Policy | Yes, per Travel Policy | Contact Tax Reporting taxreporting@boisestate.edu |
| Car Rental | No, build into rate | Yes, per Travel Policy | Yes, per Travel Policy | Contact Tax Reporting taxreporting@boisestate.edu |