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Independent Contractor (IC)
You tell them what finished product you want, and they decide how to accomplish it within the timeframe you set.
Special Personal Services (SPS)
You set their work hours, tell them what to do and how to do it.
Typically work in a State office, using State materials and resources.
Only available for consideration under Standards A and B.
Paid through the state payroll system.
Requires the preparation of a CS-138, as well as the establishment of a position in HRMN using a CS-1795. Contact Carol Hazard at [517] 241-8552 or Hazardc@michigan.gov.
See IRS Publication 15 A for more information on determining whether a contractor is a special personal services employee or an independent contractor. Visit the IRS web site at http://www.irs.gov/pub/irs-pdf/p15a.pdf. |
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