Payment to Individual (PIR) Form
For tax reportable payments for
services.
PIR Form
W-9 Form
- Used to collect Social Security Numbers or Employer Tax ID Numbers for
tax reportable payments.
Services should NOT be paid by our employees and claimed for
reimbursement. Payments to other individuals must be paid by other
mechanisms because they may be tax reportable to the individual.
Payment for
Services Flowchart
Independent Contractor or Employee?
- See Attachments 2, 3, 4 and 6 at the end of
Policy F31
- Personal Services Payments
Payments To Employees
Payments to Students
Payments to Entertainers & Public Speakers
Payments to Foreign Individuals
Payments to Employees
- UW System employees may NOT be paid
for services outside of payroll, please contact Payroll for payment
of services by a UW System employee.
- A State of WI employee may require
additional approvals to be paid outside of payroll or through direct
payment to the state agency.
Payments to Students
- Students must be paid through student
payroll
- Exceptions: If payment is a one-time
payment of $100 or less and the student is not currently
set-up in the student payroll system
- If student is already on student
payroll in Dept. A and the student works for Dept. B on a
one-time basis for a minimal amount, the payment still must go
through student payroll.
Payments to
Entertainers and Public Speakers
- Payments of $3,200 or more to an
entertainer or public speaker that is not a resident of Wisconsin
are subject to the WI Entertainer Tax. Note: $3,200.00
refers to the Total Contract Price which includes any
reimbursements for travel or other payments to the entertainer or
public speaker and direct payments made by UWSP for lodging or other
items.
- Please contact Campus Activities to request
payment - the Campus Activities contract addresses the WI
Entertainer Tax and provides instructions for requesting a waiver
for non-profit organizations and other eligible individuals from the
WI Dept. of Revenue.
Payments to Foreign
Individuals
- Please call Laurie Kujawa
at ext. 3721 BEFORE the foreign person arrives in the US!
-
Payment to Foreign Nationals - Guide
- Rules for
payments to foreign persons depend on the country and existing
tax treaties between the US and the specific country
- When no tax treaty applies, we are required
to withhold 30% of any payment for services
- Forms needed may vary depending on the visa
type of the person entering the US.
Policy Paper 18 -
Inter-Institutional Payments for UW System Employees
Taxes - No taxes are deducted from payments made
using a PIR form. Tax reportable payments are reported at the end of the
calendar year on a 1099 form.
Questions: E-mail
Laurie Kujawa or call ext. 3721.
