Individuals are considered employees when the University has the right to direct and control the worker who performs the services. The University does not actually have to direct or control the work, it just must have the right to do so. Employees are subject to income tax withholding and Social Security and Medicare withholding and the University is required to match Social Security and Medicare taxes

For additional information regarding payroll tax, click on one of the topics below.

Payroll - Additional information regarding payroll taxes
FICA - Additional information regarding Social Security and Medicare
Fringe benefits - Additional information regarding taxation of fringe benefits