Independent Contractor Agreements
The mechanism to pay a consultant participating in an externally funded research project is an Independent Contractor Agreement (ICA). ICAs are managed by Georgetown University Purchasing and Contracts as outlined in the Financial Affairs Contracts Policy (FA 102). The current process is for RDS to work with the Principal Investigator (PI) and independent contractor to collect required information and initiate a request to OSR in GU-Pass to draft an ICA at the request of the PI after receipt of a primary award.
The ICA request is reviewed by the Tax Department to ensure that:
- The contractor is not currently on the University’s payroll and has not been during the current calendar year
- Services to be provided by the consultant are not those typically performed by University employees.
Once the Tax Department’s approval is received, the consultant is checked against a database of individuals who are debarred or suspended from participating in U.S. government funded projects. If the consultant clears these requirements, an “Independent Contractor Agreement” is drafted by OSR and sent to the consultant for signature and the GUMC department grants manager who works with a department requisitioner to route to Purchasing and Contracts for signature, initiation of appropriate actions in GMS and financial management of the contract. A copy of the fully executed contract (countersigned by Georgetown University’s Chief Procurement Officer) is retained in the PI’s department and a copy is sent to OSR, uploaded in GU-Pass and retained in OSR departmental records. The PI is responsible for paying consultants/independent contractors once an ICA has been executed. Consultants submit invoices to the PI, who submits an expense authorization in GMS along with appropriate forms to Accounts Payable.
The following documents are required for Tax Department review and Purchasing and Contracts review and approval:
- Statement of work (SOW)
- Tax questionnaire form
Other tax forms that independent contractors are required to complete and submit:
- U.S. citizens must complete IRS Form W-9.
- U.S. citizens, including those living abroad, must include their U.S. home address on the W-9 form. If they do not have a U.S. address while living abroad, they may use their foreign residential address. Non U.S. citizens living abroad are permitted to use a business address provided it is not a Georgetown University business address.
- Non U.S. citizens that are performing work within the United States must submit the relevant tax forms on the list.
- Non U.S. citizens performing work outside of the United States must submit only the W-8BEN
- Independent Contract General Information Sheet to be completed by the PI or the consultant