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Instructor and Coaching Payment
There have been some important changes in the way instructors are paid. If your club has any instructors whom you pay (for single sessions or on a semester/year-long basis), this pertains to you.
In summary, in response to directives from the State of Massachusetts, all instructors must be MIT employees. MIT has created an employment category with no overhead for these instructors for the time being to fulfil the needs of student-run clubs. This has particularly important implications for payment timing and tax reporting/withholding.
Details Regarding Payment Process
Under the directives of the State of Massachusetts, MIT has made an adjustment to the process by which it pays individuals who serve as “Instructors” to student organizations. Previously, these individuals have been paid as “independent contractors” via a W-9 tax form. The State of Massachusetts has deemed these individuals must be paid as “employees”, through a W-4 tax form. Outlined below is a summary of the new process, who this affects, and support resources available.
What is the New Process?
The agreement between the student organization and the individual is an employer/employee relationship. This means that a contract is not required. Instead, please use the “employment agreement” template found on the SAO website. Please include a description of duties, hours and dates, and pay per month. These individuals will be paid on the last work day of every month.
The individual will be responsible for making arrangements with DSL Administration’s human resources personnel to submit employment paperwork. The documents which the individual will need to submit, in person, are the I-9 Immigration Form and the W-4 Tax Form. Both are available on the SAO website. Please have the individual contact Alicja Estabrooks ([email protected]), in DSL Administration, to make arrangements.
The Treasurer (or other financial signatory) will also submit a copy of the employment agreement to Colin Codner ([email protected]) in the Student Activities Office.
**Important: If the HR forms and the Employment Agreement are not submitted by the 15th of a given month, the individual will not be paid until the end of the following month.
Who Does This Affect?
This new procedure will affect all individuals who are deemed to provide “instruction”. This includes, but is not limited to, coaches, teachers, directors, etc. It does not matter the frequency or duration of the assignment, only purpose. For example, an individual hired for one week to teach a course must be paid through this payroll system the same as the coach hired for the entire semester.
This procedure specifically does NOT include “performers”, specifically, musicians, performing artists, etc. It also does not include companies which are hired to provide “instructional services”. Also, it is important to point out that in the event an MIT student is to be paid, the student must always be paid through the existing MIT payroll system process for students.
**Important: As an incorrect designation may result in significant delays, please, ask first if there are any questions about whether this will affect a particular individual.
What Support Resources are Available?
The SAO website (http://studentlife.mit.edu/sao/finance) has forms and other information available which will assist students in this process. Furthermore, please contact Colin Codner ([email protected]) with any specific questions.
There have been some important changes in the way instructors are paid. If your club has any instructors whom you pay (for single sessions or on a semester/year-long basis), this pertains to you.
In summary, in response to directives from the State of Massachusetts, all instructors must be MIT employees. MIT has created an employment category with no overhead for these instructors for the time being to fulfil the needs of student-run clubs. This has particularly important implications for payment timing and tax reporting/withholding.
Details Regarding Payment Process
Under the directives of the State of Massachusetts, MIT has made an adjustment to the process by which it pays individuals who serve as “Instructors” to student organizations. Previously, these individuals have been paid as “independent contractors” via a W-9 tax form. The State of Massachusetts has deemed these individuals must be paid as “employees”, through a W-4 tax form. Outlined below is a summary of the new process, who this affects, and support resources available.
What is the New Process?
The agreement between the student organization and the individual is an employer/employee relationship. This means that a contract is not required. Instead, please use the “employment agreement” template found on the SAO website. Please include a description of duties, hours and dates, and pay per month. These individuals will be paid on the last work day of every month.
The individual will be responsible for making arrangements with DSL Administration’s human resources personnel to submit employment paperwork. The documents which the individual will need to submit, in person, are the I-9 Immigration Form and the W-4 Tax Form. Both are available on the SAO website. Please have the individual contact Alicja Estabrooks ([email protected]), in DSL Administration, to make arrangements.
The Treasurer (or other financial signatory) will also submit a copy of the employment agreement to Colin Codner ([email protected]) in the Student Activities Office.
**Important: If the HR forms and the Employment Agreement are not submitted by the 15th of a given month, the individual will not be paid until the end of the following month.
Who Does This Affect?
This new procedure will affect all individuals who are deemed to provide “instruction”. This includes, but is not limited to, coaches, teachers, directors, etc. It does not matter the frequency or duration of the assignment, only purpose. For example, an individual hired for one week to teach a course must be paid through this payroll system the same as the coach hired for the entire semester.
This procedure specifically does NOT include “performers”, specifically, musicians, performing artists, etc. It also does not include companies which are hired to provide “instructional services”. Also, it is important to point out that in the event an MIT student is to be paid, the student must always be paid through the existing MIT payroll system process for students.
**Important: As an incorrect designation may result in significant delays, please, ask first if there are any questions about whether this will affect a particular individual.
What Support Resources are Available?
The SAO website (http://studentlife.mit.edu/sao/finance) has forms and other information available which will assist students in this process. Furthermore, please contact Colin Codner ([email protected]) with any specific questions.