Updated 07/23/07
Independent Contractors/Consultants
Consultants, visiting lecturers, and other individuals providing services to Georgia Tech are treated as independent contractors. An independent contractor must include his or her travel expenses in the fees he or she charges to the Institute, unless specified otherwise in the contract.
Reimbursement for Independent Contractor Travel
To the extent that individuals providing independent contract service wish to be compensated for associated business expenses such as travel, those costs will be paid directly to them. Documentation for payment must be either a fully executed professional service agreement or an invoice. The professional service agreement may state a fee plus expenses, or simply a fee. In the former instance, the expenses should be listed separately on an invoice. Meals will be reimbursed for the actual claimed meal expense not to exceed the current Federal Per Diem rate as published by the Department of State, unless specified differently in the contract.
IRS Tax Reporting
Original receipts should be retained by the independent contractor, as all appropriate payments will be reported to the IRS as compensation on the form 1099-Misc.
Accounting Object Code Classification
752100 - All expenses supported with copies of receipts and all meal expenses.
Prospective Employees/Students/Official Guests
Transportation
Prospective employees will be reimbursed for either (a) the actual cost of the coach/economy airfare plus any ground transportation expenses or (b) mileage at the rate allowed by the state of Georgia, whichever is less. Original receipts must be submitted. Direct billing of airfare is allowed through Travel Inc. (reference Procedure 6.6)
Contact Travel Inc. at (770) 291-5190 to make travel arrangements. Next, complete the TA form for non-employees and fax to Accounts Payable. Accounts Payable will review for completeness and appropriateness and will forward the approved form to Travel Inc. prior to the issuance of the tickets. It is the departments' responsibility to ensure Travel Inc. has booked the ticket. If the Non-employee is a Nonresident Alien, contact Accounts Payable or review Purchasing and Accounts Payable Procedure 5.3.3.5 , Payments to Nonresident Aliens , for further instructions.
Lodging
Lodging expenses for prospective employees and other official guests will be reimbursed for the actual cost of a single occupancy room rate. When lodging is paid directly by the Institution through direct bill the hotel/motel should not collect any taxes associated with the lodging expenses.
Meals
Prospective employees and guests will be reimbursed for the federal per diem rate for Atlanta or if visiting other locations, the federal per diem rate for that location. Amounts exceeding the federal per diem may be reimbursed if the source of funding allows it.
Miscellaneous Expenses
The miscellaneous travel expenses of non-employees will be reimbursed according to the employee travel guidelines. One phone call per day, to a non-employee's home or office may be reimbursed up to $5.00/day.
Reimbursement of Travel Expenses
When requesting reimbursement for expenses, an itemized record of the actual cost of transportation, lodging, meals, and miscellaneous expenses must be included. Either the Check Request Form or the Travel Expense Statement may be used to summarize expenses. Itemized folio receipts for lodging expenses and original receipts for all other expenses should be submitted. A daily breakdown of meals is also required.
Students/student groups may have their travel paid for by a GT employee if necessary. The GT employee must break out their travel under acct code 6400xx, however they may be reimbursed for the student travel under account code 650100, using the same Travel Expense Statement . A list of student names with the business purpose of travel must be submitted.
Student Travel
Students (including student employees) that are traveling in support of a student activity (sport, club, academic, research) will report expenses using expense account code 650100 (formally 727110). An employee Travel Authorization Form is not required.
Account Code
650100 – Non-employee Travel (excluding mileage) expenses for official visitors, guests, and prospective students / employees, and current students
650500 – Non-employee mileage expenses
727100 – Registration Fees – Conferences, Workshops, Seminars
727130 - Non travel reimbursements (Office supplies, etc) |