Table 1: FoM Guidelines on Determining Employee/Contractor Forms of Payment- updated October 30 2019 Page 1

Table 1: FoM Guidelines on Determining Employee/ Contractor Forms of Payment

Note: *Use Q-req/H-req for up to $3,500 and Service Req(PO) for over $3500

Appointment Type

Description of Compensation Form Earnings Code

Account code

Supporting Documentation Tax Routing (Post Finance Validation)

Full-time Faculty Members (tenure stream)

Academic Activities

Academic salary

FAF REG 512000 LOO & Guaranteed Funding Letter (if applicable – see also New Hire Checklist and Reappointment Checklist)

T4 Faculty HR

Teaching

NOTE: Teaching in the MD or Health Professions Program comes with no additional compensation. Payment for teaching is included in academic salary

N/A

Teaching overload. If determined by the Department Head that the teaching required is above and beyond normal duties, then a faculty member is eligible to receive an honorarium payment for teaching

FAF or FHF (lump sum pay)

HON HON

512000 522000

JD or Description of teaching responsibilities and Rationale from Department Head justifying additional payment for teaching. Note: FHF can only be made upon completion of work, choose FAF-HON if wish to spread out payments

T4 Faculty HR

Non-UBC Clinical Work

Clinical Salary (where UBC is paymaster)

FAF CLI 512000 APP agreement or Description of clinical responsibilities

T4 Faculty HR

Compensation in lieu of Clinical Earnings (i.e. Buyout of Clinical time)

FAF CLI

512000 LOO (with reference code BUY on FAF)

T4 Faculty HR

Research

a) Research Honoraria - Operating Grant for receiving an operating grant that allows for salary payment.

Note: The total of all Research Honoraria paid to a faculty from all sources must not exceed 1/6th of the individual’s total academic earnings as per section 4.11.2 of UBC Policy LR2 (formerly Policy #87). Amounts in excess of these guidelines will only be considered in exceptional circumstances and require approval from the Dean, VP Academic and the Provost as per UBC Policy LR2 (formerly Policy #87).

FAF or FHF (lump sum pay)

HON HON

512000 522000

Research Project Budget Sheet (RPB); and NEW: Copy of HRMS Query 604 to ensure research honoraria from all sources is under 1/6th of their total academic earnings for the academic year (July 1 to June 30)

T4 Faculty HR

Table 1: FoM Guidelines on Determining Employee/Contractor Forms of Payment- updated October 30 2019 Page 2

Full-time Faculty Members (tenure stream) continued

b) Honoraria – As incentive for receiving a salary

award Note: the amount will not normally exceed 10% of the annual salary award or $15,000, whichever is less, as per the FOM Guidelines on Incentives and Rewards for Faculty Members on External Salary Awards. Amounts in excess of these guidelines will only be considered in exceptional circumstances and will require approval from the Dean, VP Academic and the Provost as per UBC Policy LR2 (formerly Policy #87).

Administrative Duties

Compensation for administrative duties above and beyond the normal service expectations (e.g. significant Departmental administrative tasks such as Program Director, Division Head, etc.) Payment and Appointment should be processed under the Academic Administrator job Code, NBAM01 which will provide a separate employment record on HRMS

FAF HON 512000 LOO and JD outlining additional responsibilities, term, etc.

T4 Faculty HR

Compensation for being appointed as a Senior Leader such as Head or Director of an academic unit, Centre Director, Assistant Dean & Associate Dean

FAF ADM, HON, CLI or a combo

512000 LOO and JD outlining additional responsibilities, term, etc, prepared by the Dean’s Office.

T4 Faculty HR

Other

When monies are flowing through an external agency to cover cost of salary and are not being put through UBC payroll. (i.e. BCCA agreements). Note: If using the NUF line is being considered, talk to Faculty HR regarding a potential partner appointment.

FAF NUF 213000 LOO or Funding Agreement n/a Faculty HR

When monies are flowing through an external agency to cover cost of salary and where FOM/ Academic Unit is invoiced for the costs. Note: If using the MAP line is being considered, talk to Faculty HR regarding a potential partner appointment.

FAF MAP 512000 LOO or Funding Agreement n/a Faculty HR

Table 1: FoM Guidelines on Determining Employee/Contractor Forms of Payment- updated October 30 2019 Page 3

Emeritus Faculty Members (retired full-time faculty members with Emeritus distinction)

Teaching; Research and Scholarly Work; Educational Leadership; and/or Service including Administrative Responsibilities

a) Normally Unsalaried, but may agree to

compensate for performing academic activities (teaching, scholarly activity and related duties which may include administrative responsibilities).

b) Performing non-UBC clinical work Note: If actively working, an Active Appointment should be processed on HRMS under the Emeritus distinction as a Post Retirement Appointment.

FAF, or, FAF, or, FHF (lump sum pay) FAF

Normally unsalaried REG HON CLI

N/A 521000 522000 521000

LOO LOO, documentation regarding reason for

payment Active appointment on HRMS and documentation regarding reason for payment APP agreement or Description of clinical responsibilities

n/a T4 T4 T4

Faculty HR Faculty HR Faculty HR Finance HR

Partner Appointees

Academic Activities

For teaching, scholarly activity and related duties which may include administrative responsibilities normally undertaken by faculty members

FAF Unsalaried N/A LOO N/A Faculty HR

Administrative Duties

Compensation for administrative duties above and beyond the normal service expectations (e.g. Departmental administrative tasks such as Program Director, Division Head, etc. at approximately 0.2 FTE and under – If the FTE is greater than that, please contact the Faculty HR team to discuss options and a potential secondment with the Partner Institution) Payment and Appointment should be processed under the Academic Administrator job Code, NBAM01, which will provide a separate employment record on HRMS. If wishing to pay partner appointee for any reason other than for administrative duties, please contact the Faculty HR Team to discuss specific needs.

FAF HON 521000 LOO and JD outlining additional responsibilities, term, etc.

T4 Faculty HR

Table 1: FoM Guidelines on Determining Employee/Contractor Forms of Payment- updated October 30 2019 Page 4

Teaching overload (examples: Vancouver Summer Program, MHA teaching on evenings/weekends)

Teaching overload. If determined by the Department Head that the teaching required is above and beyond normal duties, then contact the Partner Institution to facilitate payment. If the Partner Institution is not able to pay for teaching overload, only then is the faculty member eligible to receive an honorarium payment for teaching.

FHF (lump sum pay)

HON 522000 JD or Description of teaching responsibilities and Rationale from Department Head justifying additional payment for teaching, as well as confirmation that Partner is not able to pay. Note: FHF can only be made upon completion of work, choose FAF-HON if wish to spread out payments

T4 Faculty HR

Without Review Faculty Members

Academic Activities

For teaching, scholarly activity and related duties which may include administrative responsibilities normally undertaken by faculty members.

FAF REG 521000 LOO T4 Faculty HR

Teaching overload

Teaching overload. If determined by the Department Head that the teaching required is above and beyond normal duties, then a faculty member is eligible to receive an honorarium payment for teaching.

FAF or FHF (lump sum pay)

HON HON

512000 522000

JD or Description of teaching responsibilities and Rationale from Department Head justifying additional payment for teaching. Note: FHF can only be made upon completion of work, choose FAF-HON if wish to spread out payments

T4 Faculty HR

Administrative Duties

Compensation for administrative duties above and beyond the normal service expectations (e.g. significant Departmental administrative tasks such as Program Director, Division Head, etc.) Payment and Appointment should be processed under the Academic Administrator job Code, NBAM01, which will provide a separate employment record on HRMS.

FAF HON 521000 LOO and JD outlining additional responsibilities, term, etc.

T4 Faculty HR

Part-Time Faculty Members

Academic Activities

For teaching, scholarly activity and related duties which may include administrative responsibilities normally undertaken by faculty members.

FAF REG 521000 LOO T4 Faculty HR

Teaching overload

Teaching overload. If determined by the Department Head that the teaching required is above and beyond normal duties, then a faculty member is eligible to receive an honorarium payment for teaching. Note: For Part-Time faculty members, you may also consider adjusting the appointment FTE, depending on your specific situation.

FAF or FHF (lump sum pay)

HON HON

512000 522000

JD or Description of teaching responsibilities and Rationale from Department Head justifying additional payment for teaching. Note: FHF can only be made upon completion of work, choose FAF-HON if wish to spread out payments

T4 Faculty HR

Table 1: FoM Guidelines on Determining Employee/Contractor Forms of Payment- updated October 30 2019 Page 5

Lecturer for a term of one, two or three years (Full Time or Part Time with min 50% FTE)

Academic Activities

For teaching and related duties which may include administrative responsibilities normally undertaken by faculty members.

FAF REG 521000 LOO T4 Faculty HR

Teaching overload

Teaching overload. If determined by the Department Head that the teaching required is above and beyond normal duties, then a faculty member is eligible to receive an honorarium payment for teaching Note: For Part-Time faculty members, you may also consider adjusting the appointment FTE, depending on your specific situation.

FAF or FHF (lump sum pay)

HON HON

512000 522000

JD or Description of teaching responsibilities and Rationale from Department Head justifying additional payment for teaching. Note: FHF can only be made upon completion of work, choose FAF-HON if wish to spread out payments

T4 Faculty HR

Administrative Duties

Compensation for administrative duties above and beyond the normal service expectations (e.g. significant Departmental administrative tasks such as Program Director, Division Head, etc.) Payment and Appointment should be processed under the Academic Administrator job Code, NBAM01, which will provide a separate employment record on HRMS.

FAF HON 521000 LOO and JD outlining additional responsibilities, term, etc.

T4 Faculty HR

Clinical Faculty Member

Teaching (MD Program that falls under the Clinical Faculty Compensation Terms for Teaching)

Individual (Sole Proprietor not registered for GST) Q-req 713010 NEW: Use Vendor ID, not E number

T4A PPS

Business or Corporation (registered with a Business Number) Note: If the faculty member is receiving salary on UBC payroll, please note on the Q-req that the payment is as per the Clinical Faculty Compensation Terms for teaching and is unrelated to the salaried role.

Q-req 713011 Invoice with either: (1) If small supplier, Business Number (2) If registered for GST, GST number

and GST amount.

Teaching (Health Professions (i.e. AUDI, PHTH, OSOT,SPPH and MIDW) or teaching that falls outside of the Clinical Faculty Compensation terms for Teaching in the MD UG and PG Programs)

a) Limited ad hoc Teaching

Note: General rule of thumb: Under 20 hours of teaching per year

Q-req or Service Req*

713000, or, 713001

Include for 713000 (use for Business/Corp): Invoice with either:

(a) If small supplier, Business Number

(b) If registered for GST, GST

number and, if applicable, GST amount.

T4A

PPS

Table 1: FoM Guidelines on Determining Employee/Contractor Forms of Payment- updated October 30 2019 Page 6

Clinical Faculty Member (continued)

b) Regularly scheduled or term/ block based Teaching (Non Clinical Teaching) within the Health Professions (i.e. AUDI, PHTH, OSOT, SPPH, and MIDW) or other term/ block based Teaching outside of the Clinical faculty compensation terms – Requires an additional concurrent appointment as an Adjunct Professor or other applicable rank such as Lecturer – Please contact the Faculty HR team to assess appropriate rank.

c) All other occasional scheduled or term/ block based Teaching that falls outside of the Clinical Faculty Compensation terms for Teaching in the MD UG and PG Programs (e.g. Summer Programs, Research Ethics course, one week of teaching per year) Note: Please state on the FHF that the payment is for teaching that falls outside the Clinical Faculty Compensation Terms.

FAF on Adjunct Professor appointment (or other) FHF

REG HON

521000 522000

(c) Include HR Assessment form that shows work determined to be Contractor vs. Employment

(d) Include approval from AD Finance/Faculty HR

Include for 713001 (use for Independent Contractor):

(a) Payment Instructions & Declaration form with section B filled out and signed or invoice;

(b) HR Assessment Form that shows work determined to be Contractor vs. Employment

(c) Documentation outlining request for particular service (i.e. email/ letter request to give a guest lecture)

(d) Include approval from AD Finance/Faculty HR

Include with FAF: LOO Documentation and Description of teaching responsibilities.

T4 T4

Faculty HR Faculty HR

Table 1: FoM Guidelines on Determining Employee/Contractor Forms of Payment- updated October 30 2019 Page 7

Clinical Faculty Member (continued)

Administrative work & Roles

a) Administrative work, where deemed to be

employment. Payment and Appointment should be processed under the Clinical Administrator job Code, NBCL40 which will provide a separate employment record on HRMS

b) Compensation for being appointed as a Senior

Leader such as Head or Director of an academic unit, Centre Director, Assistant Dean & Associate Dean. Payment and Appointment should be processed under the relevant senior leader job code.

c) Administrative work where deemed to be

contractor status. Note: HR Assessment Form to be used to determine Employee vs Contractor status prior to the recruitment being done (relationship is determined by the work that is being done). Please connect with the Faculty HR team to work through the scenario and send along the set of deliverables for assessment and approval.

FAF FAF Q-req or Service Req*

REG ADM, REG, CLI or a combo

521000 521000 713000 or 713001

LOO and JD Prepared by the Dean’s Office Include for 713000 (use for Business/Corp), Invoice with either:

(a) If small supplier, Business Number

(b) If registered for GST, GST number and, if applicable, GST amount.

(c) Include HR Assessment form that shows work determined to be Contractor vs. Employment

(d) Include approval from Finance AD/Faculty HR

Include for 713001 (use for Independent Contractor):

(a) Payment Instructions & Declaration form with section B filled out and signed or invoice;

(b) HR Assessment Form that shows work determined to be Contractor vs. Employment

(c) Documentation outlining request for particular service (i.e. email/ letter request to give a guest lecture)

(d) Include approval from Finance AD/Faculty HR

T4 T4 T4A

Faculty HR Faculty HR PPS

Table 1: FoM Guidelines on Determining Employee/Contractor Forms of Payment- updated October 30 2019 Page 8

Clinical Faculty Member (continued)

DSSLS, as per exemption 13

Individual (Sole Proprietor not registered for GST) Note: Please note exemption 13 on paperwork to ensure PPS is able to process.

Q-req or Service Req*

713001

Use the related DSSL LOA number

T4A

PPS

Business or Corporation (registered with a Business Number)

Q-req or Service Req*

713000

Use the related DSSL LOA number

DSSL, where deemed as employment Payment and Appointment should be processed under the Clinical Administrator job Code, NBCL40 which will provide a separate employment record on HRMS

FAF

REG

521000

LOO and JD

T4

Faculty HR

Research

Salary for research activities (including research contracts, clinical investigator scholarships) Payment should be processed under the Clinical Administrator job Code, NBCL40 which will provide a separate employment record on HRMS

FAF

REG

521000

Funding letter/ RPB and LOO

T4

Faculty HR

Non-UBC Clinical Work

a) Individual, where deemed as employment

(Sole Proprietor not registered for GST) Payment should be processed under the Clinical Administrator job Code, NBCL40 which will provide a separate employment record on HRMS

b) Individual (Sole Proprietor not registered for GST)

FAF Q-req or Service Req*

CLI

521000 713001

APP agreement or Description of clinical responsibilities Include:

a) APP agreement or Description of clinical responsibilities

b) HR Assessment Form that shows work determined to be Contractor vs. Employment;

T4 T4A

Faculty HR PPS

Table 1: FoM Guidelines on Determining Employee/Contractor Forms of Payment- updated October 30 2019 Page 9

c) Business or Corporation (registered with a Business Number)

Q-req or Service Req*

713000

c) Include approval from Finance AD/Faculty HR

Include:

d) APP agreement or Description of clinical responsibilities

e) HR Assessment Form that shows work determined to be Contractor vs. Employment;

f) Include approval from Finance AD/Faculty HR

T4

PPS

Postdoc Research Fellows

Research

Funded by a supervising UBC faculty member Note: A Postdoc Research Fellow appointment must be housed within an Academic Unit.

FAF REG 521000 LOO (see Faculty HR Checklist) T4 UBC Faculty Relations

Funded through a competitive award fellowship from an external granting agency that may or may not be paid through UBC, or receives financial support from a sponsoring agency. Note: Postdoc fellow award recipients do not have an employee relationship with UBC. They independently work under the mentorship of a supervising faculty member at UBC.

FAF FEL 521000 RPB sheet (see Faculty HR Checklist) and LOO

T4A UBC Faculty Relations

When funded externally and monies are flowing through an external agency

FAF NUF 213000 LOO N/A UBC Faculty Relations

Table 1: FoM Guidelines on Determining Employee/Contractor Forms of Payment- updated October 30 2019 Page 10

Note: If meeting eligibility requirements for Benefits, the PG coded to the NUF line will also be used for charging the BENs.

Only used when adding a benefits line. E.g. Postdocs with fellowship earnings whose FEL are paid from one Project Grant and who’s BEN are paid from a second Project Grant.

FAF BEN 598000 N/A UBC Faculty Relations

Teaching

a) Limited ad hoc Teaching

Note: General rule of thumb: Under 20 hours of teaching per year

b) Scheduled or term/ block based Teaching (Non

Clinical Teaching) – Requires an additional concurrent appointment as a Postdoctoral Teaching Fellow – Please contact Faculty HR to assess the appointment and if there needs to be an FTE adjustment on the Postdoc Research appointment.

Note: A Postdoctoral teaching fellow appointment must be housed within an Academic Unit

FHF on Postdoc Research Fellow appointment FAF on Postdoc Teaching Fellow appointment

HON REG

522000 521000

Documentation noting hours of teaching done.

LOO

T4 T4

Faculty HR for Dean or Dean’s Delegate signoff UBC Faculty Relations

Clinical Fellow

Teaching, Research & Clinical Duties

Funded by a supervising UBC faculty member

FAF REG 521000 LOO (see Faculty HR Checklist) T4 Faculty HR

Funded through a competitive award fellowship from an external granting agency that may or may not be paid through UBC, or receives financial support from a sponsoring agency.

FAF FEL 521000 RPB sheet (see Faculty HR Checklist) and LOO

T4A Faculty HR

When funded externally and monies are flowing through an external agency

FAF NUF 213000 LOO N/A Faculty HR

Only use when the individual is receiving REG earnings and you want to distinguish separate pay source for benefits. Note: Clinical Fellows on FEL or NUF earnings are not eligible for benefits

FAF BEN 598000 N/A Faculty HR

Table 1: FoM Guidelines on Determining Employee/Contractor Forms of Payment- updated October 30 2019 Page 11

Teaching – Additional Teaching not included in the Clinical Fellow’s Original Contract

General Rule of thumb: Under 20 hours of additional teaching per year

Note: For additional significant teaching, please contact Faculty HR to access the appointment and FTE and if an additional teaching appointment is needed.

FHF on Clinical Fellow appointment

HON

522000

Documentation noting hours of teaching done.

T4

Faculty HR

Research Associate

Research

Salary FAF REG 521000 LOO & Guaranteed Funding Letter (if applicable)

T4 UBC Faculty Relations

Teaching

a) Limited ad hoc Teaching

Note: General rule of thumb: Under 20 hours of teaching per year

b) Scheduled or term/ block based Teaching (Non Clinical Teaching) – Requires and additional concurrent appointment – Please contact Faculty HR to assess the appointment and if there needs to be an FTE adjustment on the Research Associate appointment.

FHF on Research Associate appointment FAF on additional concurrent appointment

HON REG

522000 521000

Documentation noting hours of teaching done LOO

T4 T4

Faculty HR Faculty HR

Adjunct Professor

Teaching, Research and/or Admin

Individual (as Employee) For teaching, scholarly activity and related duties which may include administrative responsibilities Note: not eligible for pension and benefits

FAF REG 521000 LOO Faculty HR

Business or Corporation (registered with a Business Number)

Q-req, OR Service Req *

713000 Invoice with either: (a) If small supplier, Business Number (b) If registered for GST, GST number

and GST amount.

Table 1: FoM Guidelines on Determining Employee/Contractor Forms of Payment- updated October 30 2019 Page 12

Honorary Appointments

Appointment granted in recognition of Service

Service may include Teaching, Research and/ or Admin.

FAF

Unsalaried N/A LOO N/A Faculty HR

Affiliate Appointments

Teaching, Research and/ or Admin

For teaching, scholarly activity and related duties which may include administrative responsibilities Note: If the amount of work is significant, consult with Faculty HR to ensure the correct Faculty rank has been chosen; additional justification regarding the rank and corresponding payment may be required.

FAF FHF (lump sum pay)

Unsalaried

HON

N/A 522000

LOO Documentation regarding reason for payment. Note: FHF can only be made upon completion of work.

N/A T4

Faculty HR Faculty HR

Visiting Professor (Assistant, Associate, Lecturer, etc.)

Teaching and/or Research

Teaching and or Research NOTE: Not eligible for pension or benefits NOTE: Non-Canadians / non-Permanent Residents will require a work permit to be paid on payroll

FAF Normally Unsalaried but if being paid: REG

521000 LOO T4 Faculty HR

Visiting Scientist

Research

Research salary NOTE: These appointments are normally not paid. Not eligible for pension or benefits. Cannot teach on this appointment. Non-Canadians / non-Permanent Residents will require a work permit to be paid on payroll

FAF Normally Unsalaried but if being paid: REG

521000 LOO T4 Faculty HR for Visiting Scientists For Visiting Scholars, please contact Go Global

Guidelines for Tokens of Appreciation for all ranks as noted above

Tokens of Appreciation – One Off Payments Only, in Recognition for Services (E.g. CPD speaker, 1-2 guest lectures per year)

a) Use the below for those who have been

historically paid on payroll on their base faculty appointment:

1. Individual (as employee)

FHF (lump sum)

HON

522000 713001

Documentation regarding reason for payment Include:

T4 T4A

Faculty HR PPS

Table 1: FoM Guidelines on Determining Employee/Contractor Forms of Payment- updated October 30 2019 Page 13

2. Individual (Sole Proprietor not registered for GST)

3. Business or Corporation (registered with a Business Number)

Q-req or Service Req* Q-req, or Service Req*

713000

g) HR Assessment Form that shows work determined to be Contractor vs. Employment;

h) Documentation outlining request for particular service (i.e. email/ letter request to give a guest lecture)

i) Include approval from Finance AD/Faculty HR

Invoice with either:

a) If small supplier, Business Number

b) If registered for GST, GST number and GST amount.

PPS

b) Use the below for those who have never been paid through payroll:

1. Individual (Sole Proprietor)

Q-req or Service Req*

656220

Include:

(a) Description of Services Rendered including date and location service was provided.

(b) Documentation outlining request for particular service (i.e. email/ letter request to give a guest lecture)

T4A

Accounts Payable

Staff Appointments

Salary (part-time or full-time)

ePAF REG 541000 LOO T4 Central HR

Hourly

ePAF REG 543000 LOO and paid via bi-weekly timesheets T4 Central HR

One-time compensation for additional effort or tasks above and beyond normal duties NOTE: CUPE do not get honorariums, but can get overtime.

SHF HON 522000 T4 Central HR via Dean’s Office

Table 1: FoM Guidelines on Determining Employee/Contractor Forms of Payment- updated October 30 2019 Page 14

One-time compensation for duties outside of employment at UBC (e.g. being a guest speaker)

Q-req or Service Req*

713001 Include: (a) Payment Instruction and

Declaration Form with section B filled out and signed; or

(b) HR Assessment Form that shows work determined to be Contractor vs. Employment ;

(c) Documentation outlining request for particular service (i.e. email/ letter request to give a guest lecture)

(d) Include approval from Staff HR

T4A Staff HR > PPS

One-time compensation for duties outside of employment at UBC where the staff member’s company was hired or successfully bid on a project. Staff member has a corporation/business.

Q-req or Service Req*

713000 Include: 1. Invoice with either: (a) If small supplier, Business Number

(b) If registered for GST, GST number

and, if applicable, GST amount. 2. Payment Instruction and

Declaration Form with section B filled out and signed

n/a n/a

Students

Performing research for a faculty member of no direct benefit to student)

Salary that is not academic in nature, not performed by a TA and not directly related to student’s field Appoint as Undergraduate Academic Assistant (UAA) or Graduate Academic Assistant (GAA)

ePAF REG 531000 (salary) or 545000 (hourly)

LOO T4 PPS

Teaching Assistant Support

(If registered in a Bachelor’s degree program) appoint as Undergraduate Teaching Assistant (UTA)

ePAF REG 512000 LOO T4 PPS

Table 1: FoM Guidelines on Determining Employee/Contractor Forms of Payment- updated October 30 2019 Page 15

Note: Undergraduate teaching Assistants (UTA) can only receive REG earnings

(If holding a Bachelor degree and enrolled in a UBC Masters program) appoint as Graduate Teaching Assistant II (If holding a Master’s degree and/or registered in a UBC Doctorate program) appoint as Graduate Teaching Assistant Note: Graduate Teaching Assistants receive 80% REG earnings and 20% FEL earnings

ePAF 0.8 REG 0.2 FEL

512000 LOO T4 PPS

Marking exams or assignments which require only objective marking

Appoint as Marker ePAF REG 512000 LOO T4 PPS

Research that is integral to the student’s graduate requirements

Appoint as Graduate Research Assistant Note: Can only receive FEL earnings

ePAF FEL 543000 (hourly) or 541000 (monthly)

LOO T4 PPS

Clerical Work normally done by bargaining unit employees

Appoint as Undergraduate or Graduate Student, CUPE 2950 Student Assistant Note: Can only receive hourly earnings

ePAF REG 531000 (salary) or 545000 (hourly)

LOO T4 PPS

Work Learn

Appoint as Work Learn Project Worker (400311), Work Learn Project Assistant (400312), Work Learn Office/Library Worker (400313), Work Learn Researcher Professional (400315) Note: all appointments are hourly for a max 300 hours

ePAF REG 545000 (hourly)

T4 Work Learn

No UBC appointment

Only to be used if all of the above scenarios have been considered and is not a fit – Please consult your Faculty or Staff HR rep for advice and consideration **Please note that it is normally expected that all teaching staff in the FOM are given a faculty appointment in an academic unit, approved by the UBC Board of Governors. This is in accordance with both the University Act, UBC Policy AP3 (formerly Policy #25) and accreditation standards**

Individual (Sole Proprietor)

Q-req OR Service Req

656220 Include: (a) Description of Services

Rendered including date and location service was provided.

(b) Documentation outlining request for particular service

T4A Accounts Payable

Table 1: FoM Guidelines on Determining Employee/Contractor Forms of Payment- updated October 30 2019 Page 16

(i.e. email/ letter request to give a guest lecture)

Persons residing outside of Canada with no SIN Q-req or Service Req

713005 Description of Services Rendered T4A-NR

Accounts Payable

Work contracted to an independent contractor

Individual (Sole Proprietor not registered for GST)

Q-req or Service Req

713001 Description of Services rendered; HR Assessment form will need to be completed for all non-routine cases

T4A HR Assessment form- (HR Central via Dean’s Office); Accounts Payable

Work contracted to a business/ corporation

Business or Corporation (registered with a Business Number

Q-req OR Service Req

n/a 713000 Invoice with either: (1) If small supplier, Business Number (2) If taxable supply and registered for

GST, GST number and GST amount.

Accounts Payable or Supply Management

Please note:

HR assessment form: Submit for contractors to show that the position has been correctly determined as employee or contractor. Not required for

multiple contracts against the same role or against roles previously clearly defined as contractor. Required for new roles, or in cases where a given role

may be either employee or contractor. See table for cases.

Payment Instructions & Declaration Form: Contractors should submit either this form OR an invoice. Required for contractors who are not submitting

invoices. Also required for UBC faculty or staff in employee contracts who are being issued payment separately as an independent contractor.