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Purchases of Services (Old Service Agreements)

If the person being paid is a current employee of the University, please contact Payroll Services.

BE ADVISED: Texas A&M University-Commerce purchases should be processed via Mane Market. For more information and a timeline, please navigate to our website. Please ensure that any requisitions submitted for parties that will not submit an invoice to the University complete and attach the PF230 Internal Invoice as the quote.

For purchases of services from an individual, the PF231 Employee vs. Contractor Questionnaire will also be required to be attached under the Internal Attachments in the Mane Market requisition. This is an important distinction made by the Internal Revenue Service.

An Employee is an individual who performs a service for the university/agency and is working under the direction and control of the university/agency or its employees. Direction and control can be implied to exist when the employer has the right to control both the results as well as the means and methods of the worker. (IRS Treasury Regulation 31.3121(d)-1(c)).

An Independent Contractor is an individual engaged by the university/agency to perform a specific function or task and who is free to perform this function or task completely at the individual’s own discretion with regard to means and methods. No taxes are required to be withheld or paid on compensation disbursed. (IRS Treasury Regulation 31.3401(c)-1(b). The existence of an agreement or contract helps support the independent contractor position. This document should be fairly specific in what is to be provided and amount or lack of control the university/agency has over the individual.


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