Individuals (non honorarium)
Please note: This section is not intended for honorarium type payments.
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In addition to paying companies, corporations, businesses and firms for providing goods and services to the UW, individuals (a.k.a Independent Contractors) also provide a wide range of services for the university.
Services provided by individuals (as well as companies) may fall into one of many unique category types; for example, purchased services or personal services. Regardless of type, in terms of the payment process, payments to individuals require specific documents in advance of making payment. |
Payments to individuals are processed using eProcurement NonPO or the PAS purchase requisition method.
If the individual is not listed as a supplier in the UW PAS vendor database, the following documentation is required:
- the individual completes the online Supplier Registration (see portal here)
- the campus department completes and signs the Employee vs. Independent Contractor Checklist (form 1632) ...How to find a supplier in the Vendor database
Registration in the Supplier Registration Portal and a completed form 1632 are the sole documents accepted for entering individuals into the UW database.
Appropriate invoice required
If a PAS purchase order was required, Accounts Payable needs an invoice from the individual to issue payment. Payments for services cannot be issued by simply submitting a Washington State Invoice Voucher alone. The individual's written invoice shall contain the following information:
- Purchase Order number;
- "Remit to" address;
- Description and period of service;
- Date(s) work was performed;
- Breakdown of hourly rates;
- Number of hours worked;
- Total amount due
A Washington State Invoice Voucher may be provided to Accounts Payable as supporting documentation to the individual's invoice for the following reasons:
- to provide special instructions
- to authorize payments in excess of $10,000
1099 MISC Reporting Process
Beginning in Tax Year 2013, the University of Washington will be reporting all payments made to 1099 reportable suppliers (including travel expenses) on Form 1099 MISC. More information about this change can be found on the Tax Office website.
