Classifying Individuals as Independent Contractors or as Employees
The 20-Factor Test is a tool that is designed to
help determine whether a worker or class of workers hired by the University to
perform services should be classified as an employee or as an independent
You do not need to complete the 20-Factor Test if:
1) The individual is incorporated (i.e.
Corporation, Corp, Incorporated or Inc. is part of the
2) The individual is
- a sporting official for intercollegiate athletic events;
- an announcer or commentator for athletic events;
- an academic program review consultant (this includes accreditation team
- a performer, entertainer, or professional athlete; i.e., a non-employee who
provides entertainment services to the University for a fee. Examples include
DJs, singers, bands, comedians, magicians, motivational speakers, etc; or
- a guest speaker; i.e., a non-employee who provides services to the
University for a fee or honorarium in which one-time lectures, discourses, or
presentations are given before classes or audiences.
- a series editor, copy editor, manuscript reader, or book designer; or
- trainers and consultants under contract to present seminars for the Pennsylvania Child Welfare Resource Center.
You do need to complete the 20-Factor Test if:
individual does not fall into any of the categories to the left.
20-Factor Test to find out whether this individual should be classified as an
employee or as an independent contractor.
Resources and Guides:
- At-a-glance Comparison:
A brief guide that highlights the differences between independent contractors and employees.
- Worker Classification Guide:
A more detailed guide that includes information about paying an independent contractor and determining the service provider's correct worker classification.
- Standard Operating Procedure:
Details and procedural information regarding correct worker classification.