Consultants/Contracted Services
An Independent Contractor/Consultant is typically an individual who is not an employee of the reporting entity (Lyford CISD) but who is retained to perform a personal or professional service or complete a project for the reporting entity such as staff development, medical services, motivational speakers, DJ services, etc. Contracted services include services such as repairs, maintenance, technical support, and related services. IRS Publication 1779 determines whether the individuals providing services are employees or independent contractors. You may also contact the IRS or TRS for further assistance.
If the Independent Contractor/Consultant individual will be working with students, a copy of the driver's license must be included.
Documentation of insurance, such as general liability and workers compensations shall be submitted to the business office with the purchase order requisition; service agreements, such as engineering or architectural services (District Policy District as Insured CV(LEGAL) ,Required Notice TASB Notice 8 ) The Certificate of Insurance shall name “Lyford CISD” as additional insured. All documentation (including purchase order requisition) must be submitted and approved before the consultant is allowed on campus.
The District does not keep a contracted services agreement on file for officials and/ or judges because the officials do not work in isolation with students. Therefore, we do not run an Independent Contractor/Consultant Service Agreement through HR. TASO screens Varsity officials for any assault, sexual, or drug offense. TASO does not screen Sub-Varsity officials.
TRS Employment After Retirement and Working as an Independent Contractor/Consultant Service
Work as an independent contractor. TRS Rules, Chapter 25, Membership Credit, RULE §25.3, Independent or Third-Party Contractor. Also, see: TRS Payroll Manual pg. 87, TRS Update publication of April 2007 and IRS Publication 1779 , for criteria that can help to determine if someone is an independent contractor or an employee. RULE §25.3
Except as provided in laws and rules regarding retirement with reduction for early-age, persons who perform services in a public school as employees of third parties which are not employers under §821.001 of the Government Code and independent contractors who perform services in a public school are not eligible for TRS membership.
Source Note: The provisions of RULE §25.3 adopted to be effective January 1, 1976; amended to be effective March 12, 2003, 28 TexReg 2093
Independent Contractor/Consultant Defined
An independent contractor/consultant is usually:
(1) Not Under the day-to-day control of the reporting entity;
(2) Not required to keep “office hours” or “work hours” as does an employee;
(3) Does not utilize the reporting entity’s facilities, equipment, or materials to perform the service; and
(4) Does not usually market the services to only one reporting entity.
Duties for a position that are established in employer policies, laws, and/or rules indicate that the person is
(1) Under the day-to-day control of the reporting entity.
Further, having to teach a class or meet with students at an established time is considered having to keep “work hours”.
For these reasons:
(1) Superintendent,
(2) Principal,
(3) Assistant Principal,
(4) Teacher,
(5) Administrator, and/or
(6) Coach
Are NOT independent contractors/consultants. Please note that this list of positions does not include all of the positions that are not suitable for independent contractors but includes the positions most frequently misidentified as independent contractor. Please contact TRS of Texas or the IRS for further assistance.
TRS Employment After Retirement (ER) Independent Contractor/Consultant Reporting Requirements
For purposes of employment after retirement, retirees are considered employees during the first 12 consecutive-calendar-months following retirement, if they are performing duties or providing services for an educational institution that an employee of the institution would otherwise perform, and waiving, deferring, or foregoing compensation for those duties or services; working as independent contractors; or working as a volunteer but performing duties or providing services that the retiree performed immediately before retiring and has an agreement to perform or provide those same services or duties after the first 12 full, consecutive-calendar-months after retirement. Employers are required to report these retirees, as if they were employees, each month during the first 12 calendar months after the retiree’s effective date of retirement. This change applies to a retiree who retires after Sept. 1, 2017 and a retiree who on Sept. 1, 2017 is within the first 12 consecutive-calendar-months following the effective date of retirement.