Requests for work to be done outside of the United States present different challenges and risks. If you plan to engage someone outside of Massachusetts, you should understand that Harvard is not registered as an employer in every state. If the individual is not eligible for IC status, options to engage the individual may be limited. Every situation will be unique so please be sure to allow enough time for proper determination.
Requests for work to be done outside of the United States present a difficult and still more complex set of challenges and risks. If you plan to engage someone outside of the United States, you should understand that each situation will be unique as the country in which the work will be performed has their own set of labor laws. When considering an IC who will perform the work outside of the United States, please be sure to allow enough time to work with the available resources to reach for proper determination.
If you need to retain someone for one day or one event and 1) have not hired them as an IC previously within the past twelve months; and 2) will not hire them again for the next 12 months period, the individual may be hired as an IC because the University has determined that this poses a low risk. Requests of this nature will be reviewed on a case-by-case basis.
Options include temporary employees, term employees, LHT employees and interns. You should work with your IC Liaison to determine the best classification. It may also be possible to engage the individual’s services through some other alternative such as through a vendor relationship with a third-party employer or another institution.
Our process is driven by the laws and regulations noted above. No exceptions exist in the statutes and there is no location, frequency or dollar amount threshold or exception.
In order to be granted IC status and individual MUST FIRST pass the Massachusetts Test. If this is not possible other options for engagement may be pursued (see Options Chart). The IRS Test is only used to evaluate the request once the Massachusetts Test has been satisfied.
You should have a conversation with your HR Consultant who will help you decide whether or not you should proceed with the request for IC status. If you choose to proceed, you must complete the following and submit them to your IC liaison for review: