UWSP Payment Services

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.

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 $50 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.
     
  • 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.

Payment for Services Flowchart

Policy Paper 31 - Personal Services Payments

  • Go to the end of the Policy 31 text for attachments related to independent contractor vs. employee status

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.