HomeMy WebLinkAboutMINUTES - 05231995 - I0.2 T,c: BOARD OF SUPERVISORS 1 .0.-2
...... Contra
INTERNAL OPERATIONS COMMITTEE
FROM: Costa
May County
15 1995 �` *�
DATE: rr�tTa ciidC� �•
STATUS REPORT ON THE ABILITY OF THE COUNTY TO TRACK THE RACE AND
SUBJECT: GENDER OF INDEPENDENT CONTRACTORS
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATIONS:
1 . ACCEPT the attached report from the Director of Human
Resources on the efforts which are underway to computerize our
ability to track the race and gender of independent
contractors who are under contract with the County.
2 . DIRECT the Director of Human Resources to make a final report
on this subject to the Internal Operations Committee on July
17, 1995 .
J
BACKGROUND:
On March 14, 1995, the Board of Supervisors approved a report from
our Committee on this subject. Attached is the report from the
Human Resources Department in response to the direction from the
Board of Supervisors on March 14, 1995 . On May 15, 1995, our
Committee met with Leslie Knight and Lloyd Madden from the Human
Resources Department. Ms . Knight reviewed the progress which has
been made in identifying who are independent contractors as opposed
to temporary employees and in centrally gathering essential
information on each of the. independent contractors which will,
among other things, allow us to track the race and gender of those
contractors for purposes of our MBE/WBE Program. The Director of
Human Resources reports that about 90% of the work in gathering
this information is now complete and that they should be able to
complete this information by the time of our July 17, 1995 meeting.
We plan to make a final report to the Board of Supervisors on this
subject following that meeting.
CONTINUED ON ATTACHMENT: -YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S): URNKXDe';A1T1,NTFR .TTM ROGF.RS
ACTION OF BOARD ON May 23., 1995 APPROVED AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS(ABSENT ---------- ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
ATTESTED May 23, 1995
Contact: PH I L�,5 CLERK OF THE BOARD OF
cc: County Administrator PER AN COUNTY A NIST R
Director of Human Resources
Affirmative Action Officer
B DEPUTY
Contra - Human Resources
�� ° Department
Costa = -
Coun}` , ,`� _ 651 Pie treet Building
l�/ � 651 Pine Street
-_ovKit Martinez,California 94553-1292
DATE: May 11, 1995
TO: Internal Operations Committee
FROM: Leslie T. Knight, Director of Human Resource%
By: Eileen K. Bitten, Assistant Director of Human Resources
SUBJECT: Independent Contractors Subject to Withholding Status Report
Background:
On March 6, 1995, the Human Resources Department staff presented a status report to the
Internal Operations Committee on the department's progress towards automating the reporting
system for gathering and tabulating race and gender data of Independent Contractors subject to
withholdings, formerly referred to as "Contract Employees". Staff's report included three
recommendations which were approved by the Board of Supervisors on March 14, 1995. The
recommendations were to:
1. Authorize Data Processing Services to develop programs as outlined in Data Processing's
memorandum dated February 21, 1995.
2. Direct the Human Resources Department to implement the tracking system.
3. Director the Human Resources Department to submit a formal request to the Auditor's Office
requesting access to class code 8893 (Independent Contractors Subject To Withholding) for
month-to-date and year-to-date earnings data.
Discussion:
After receiving access to class code 8893 from the Auditor-Controller, staff engaged in a very
labor intensive information research project to complete the data input document that is being used
to track new. independent contractors subject to withholding under our new tracking system
designed and installed by Data Processing Services staff. We estimate that staff has spent
approximately 88 hours in research, information review, reconciliation, and report development
and preparation.
Internal Operations Committee Page 2 May 11, 1995
Independent Contractors Subject To Withholding March 1995 Status Report
The Independent Contractors Subject To Withholding Status Report (Attachment #1) represents
a monumental project start-up effort by staff. The report in its present form is about 90%
complete, and will require approximately 40 additional hours to complete.
Revised Procedures For Independent'Contractors Subject To Withholding
As previously reported, staff from several departments, including Human Resources, Auditor-
Controller, Health Services, Risk Management, and County Administrator have worked to clarify
and update the existing policies and procedures titled Determining Independent Contractors
Payment Method and the payment Process For Independent Contractors Subject To
Withholding (Attachment #2). The revised procedures require that departments hiring
independent contractors submit the following documents to the Human Resources Department.
1. A copy of the Questionnaire for Determining Independent Contractor Payment Method.
2. Completed Independent Contractor-Subject To Withholding Questionnaires.
Both of the documents listed above will be used by the Human Resources Department to track
Independent Contractors and to respond to inquiries by the Employment Development Department.
EKB/LM:do
Attachments
cc: Lloyd Madden
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Attachment #2
- Contra _
Human Resources
Costa _ Department
�:: ► :,_ s
County - e�T. ;�
�''�.,,.� i�4� Third Floor,Administration Bldg.
QST------- 651 Pine Street
Martinez,California 94553-1292
(510)646-4064
Leslie T.Knight
Director of Human Resources
DATE: May 1, 1995
TO: Department Heads
FROM: Lesl' , Director of Human Resources
SUBJECT: Revised Procedures For Independent Contractors Subject to Withholding
Effective immediately, the following procedures should be implemented when hiring Independent
Contractors. Departments are responsible for evaluating each new or renewal Independent
Contractor relationship. Please distribute and discuss this information with your Administrative
Services Officer and Personnel Services Officer.
Questionnaire for Determining Independent Contractors Payment Method
,All new contracts for personal services must be reviewed to determine whether the Contractor
is an Independent Contractor under IRS guidelines. This determination is accomplished by
completing. a Questionnaire For Determining Independent Contractor Payment Method
(Attachment #1) which must accompany each contract submitted to the Board of Supervisors
and/or the County Administrator for approval. If an Independent Contractor's payment method
is unclear, contact the County Administrator's Office for further review. When there is a
dispute, the matter may then be referred to County Counsel.
If all the questionnaire answers are "no", the Contractor is a bona fide Independent Contractor,
and the contractor will be paid through the Auditor's Office Accounts Payable Division.
Payments required under the contract will continue to be requested and paid as is currently done.
Payment Process for Independent Contractors Subject to Withholdings
If, however, the Contractor is determined to be an Independent Contractor Subject to
Withholdings, the originating department will be required to submit an Independent Contractor-
Subject to Withholding Master File form (attached as Exhibit A) to the Auditor's Office Payroll
Division. This form, when completed, will allow the Payroll Division to set up the Independent
Contractor for payment through the County Payroll system. A W-4 form must also be submitted
to the Payroll Division before any payments can be made. If any questionnaire answer is "yes",
the Contractor is covered by the County's workers' compensation, liability and unemployment
insurance programs.
t ,
Department {-leads -2- May 1, 1995
The withholding and FICA Deductions Addendum to the County's Short Form Service Contract
for Independent Contractors paid through Payroll (Attachment#2) should be reviewed, initialed
by the Contractor and the department representative, and attached to the Short Form Service
Contract. If you have any questions regarding the payroll procedures for Independent
Contractors, please contact the Auditor's Office.
The basic payment document for Independent Contractors subject to withholdings will be the
D15.19 Demand form. The form must include a description of the services provided, the
amount to be paid, the Contractor's signature and the authorization of the department.
Completed forms must be submitted to the Payroll Division on the same schedule as employee
time cards (see Information Bulletin "Schedule of Time Report Due Dates").
Note that only payments for the personal services of Independent Contractors subject to
withholdings will be paid through the Payroll system. Contracts that provide for reimbursement
of other miscellaneous expenses (e.g. mileage, various office expenses, etc.) will require two
forms to be submitted: one to Payroll for personal services (D15.19 Demand) and another to
Accounts Payable for the miscellaneous expense items (Standard D15 Form). Do not use the
Employee Travel Demand (M8154) for independent Contractors-Withholding. The standard
D15 is attached as Exhibit B and the D15.19 is attached as Exhibit C. Tris split makes "pay"
subject to tax withholding; however, miscellaneous expense reimbursements are generally non-
taxable.
Other Information
A. Independent Contractors paid through the Payroll system will have state and federal
income taxes withheld based on their W-4 status. In addition, the Contractor will have
FICA taxes withheld. The County department employing the Contractor will be charged
for the employer share of the FICA taxes.
B. For contractors covered by the County's workers' compensation, liability and
unemployment insurance programs, the department employing the Contractor will be
charged the premium for the workers' compensation and unemployment insurance
coverage.
C. Payment through the Payroll system for personal services will be charged to expenditure
sub-account 2310. The employer share of FICA will be charged to sub-account 1042,
workers' compensation to sub account 1070, and unemployment insurance to sub-account
1063.
D. Departments must provide Independent Contractors who are subject to withholdings with
the Independent Contract-Subject to Withholding Questionnaire (Exhibit D) and submit
completed form to the County's Human Resources Department.
E. The gross payment amount, withheld amounts and the net payment amount will be
included on the Payroll Register (which is distributed to all departments along with the
payroll checks). In addition, the gross payment and the employer's share of FICA,
workers' compensation and unemployment insurance charges will be shown in the Payroll
Cost Detail reports.
Department Heads -3- May 1, 1995
F. The departmental payroll clerk will be responsible for picking up the paychecks at the
Auditor's Office and distributing the checks to the Independent Contractors who are
subject to withholdings. Pick-up time will be the same as County employees' payroll.
Department Responsibilities
Departments hiring independent Contractors Subject to Withholdings are responsible for the
following:
* Informing the Independent Contractor Subject to Withholdings that payroll taxes (Le.,
federal and state withholding and FICA + Medicare) will be deducted automatically and
paid to federal and state governments, providing Independent Contractors with W-4
(Withholding Allowance Certificate), and submitting completed W-4 to the Auditor's
Office.
* Submitting a copy of all approved Independent Contractor Short Form Service Contracts
to the Auditor-Controller to support payments through either the Accounts Payable or
Payroll Division.
* Departments must submit completed Independent Contractor-Subject to Withholding
Questionnaires to the County's Human Resources Department.
* Submitting a copy of the Questionnaire for Determining Independent Contractor Payment
Method (Attachment#1) to the County's Human Resources Department in addition to the
copy submitted for approval to the Board of Supervisors and/or the County
Administrator.
The Auditor's Office, Accounts Payable or Payroll Division staff will review all renewal
contracts to determine compliance with County contract payment limit policy.
Questions regarding these procedures should be referred to Lloyd Madden, Human
Resources Program Manager at 646-1732.
LTK:LGM:cs
cc: Phil Batchelor, County Administrator
Scott Tandy, Chief Assistant County Administrator
Attachments: Attachment 1 Questionnaire for Determining Independent Contractor Payment
Method .
Attachment 2 Withholdings and FICA Deductions Addendum To Independent
Contractor - Withholding Short Form Contract
Exhibit A Independent Contractor-Subject to Withholding Master File Form
Exhibit B Standard D15 Demand Form - Miscellaneous Expense
Exhibit C D15.19 Demand Form Personal Service
Exhibit D Independent Contractor-Subject to Withholding Questionnaire
QUESTIONNAIRE FOR DETERMINING INDEPENDENT Attachment#1
CONTRACTOR PAYMENT METHOD
All new or renewal independent contractor agreements that do not meet IRS criteria for
independent contract status must be paid through the payroll system so that withholding taxes
and Social Security can be deducted (note: this does not apply in the case of contracts with
corporations, temporary help agencies, apd partnerships).
For completion by Department Head or Authorized Designee
YES NO
a. Do I, as the employer, have the Light to
control not only the result of the work,
but also the way in which it is done? ( ) ( )
b. Am I setting the independent contractor's
hours? ( ) ( )
c. Is the independent contractor restricted
from taking jobs from other businesses
at the same time they are working for me? ( ) ( )
d. Do I or other departments have employee(s)
with similar duties as the.independent
contractor? ( ) ( )
e. Does the County supply assistants to the
contractor? ( ) ( )
f. Is the duration of employment for a specific
period of time rather than a specific job? { ) ( )
g. Does the County furnish training, tools,
or equipment to the contractor? ( ) ( )
A "yes" answer to any of the above questions will require paying the contractor through the
payroll system.
CONTRACTOR CERTIFICATION PREPARED BY:
I Certify that the answers to
the above questions accurately X
reflect the anticipated working
relationship. REVIEWED AND APPROVED BY:
X X
Depar►nent Head or Authorized Designee
Contra Costa County Attachment #2
Standard Form
Revised 1/95
WITHHOLDING AND FICA DEDUCTIONS ADDENDUM TO INDEPENDENT
CONTRACTOR-SUBJECT TO WITHHOLDING SHORT FORM CONTRACT
1. Withholding and FICA Deductions. Notwithstanding Paragraph 14 of the General
Conditions (paragraph 10 of the Short Form Contract), for purposes of the withholding
state and federal taxes and Social Security only from payments due, the Auditor-
Controller will make deductions for these purposes. Contractor is not a County
employee. Contractor further understands that the County has no obligation to provide,
and Contractor will not be provided fringe benefits, including but not limited to,
vacation, sick leave, retirement, and health plan coverage. The County will provide
workers' compensation coverage and unemployment insurance if County has right to
control way in which work is done.
Initial:
(Contractor) (County)
Exhibit A
INDEPENDENT CONTRACT-SUBJECT TO WITHHOLDING MASTER FILE
W-4 ATTACHED ❑
INDEPENDENT CONTRACT FOR THE DEPARTMENT
BUDGET UNIT ORG LOCATION CODE
CONTRACTOR'S NAME
SOCIAL SECURITY NUMBER
CONTRACT DURATION FROM THRU
TYPE OF PAYMENT
FIXED MONTHLY AMOUNT $
FIXED HOURLY RATE
OTHER
TOTAL AUTHORIZED CONTRACT AMOUNT $
CONTRACT REFERENCE NUMBER
PLEASE INDICATE: NEW ❑
RENEWAL ❑
MODIFICATION ❑
SIGNATURE OF APPOINTING AUTHORITY
FOR PAYROLL USE:ONLY
CONTRACTOR IDENTIFICATION NUMBER
CLASS CODE: 8893
INSURANCE COVERAGE THROUGH
Exhibit B
' VENDOR NO. A/C DEMAND
4 4 D LJ on the Treasury of the
COUNTY OF CONTRA COSTA
,Iade BY: STATE OF CALIFORNIA DATE
NAME (LAST) (FIRST) IMPORTANT
See Instructions on Reverse Side
ADDRESS
CITY, STATE ZIP CODE
For the sum of Dollars $
.s itemized below:
DATE DESCRIPTION AMOUNT
The undersigned under the penalty of perjury states: That the above claim and the items as therein set out are true and correct;
at no part thereof has been heretofore paid, and that the amount therein is justly due, and that the same is presented within one
-ar after the last item thereof has accrued.
Signed
VENDOR No. Received, Accepted , and Expenditure Authorized
DEPARTMENT HEAD OR CHIEF DEPUTY
INVOICE JI► tON FUND/ORB. ACCOUNT ENCUMBRANCE NO.IP/Cl PAYMENT AMOU
I
TAXABLE AMOUNT TA39 OPTION ACTIVITY ISPEC. FLGS.I DISCOUNT t
1
1
t
1
M.NO. INVOICE DATEDESCRIPTION FUND/ONS. ACCOUNT I ENCUMBRANCE NO. P/C PAYMENT AMOUNT
T I
..
TAXABLE AMOUNT
AMOUNT TAXABLE JOPTION I ACTIVITY 0 013COUNT
......
T t
M N0. lNYO10E OATS DESCRIPTION opt 0. ACCOUNT ENCUMBRANCE NO. P/C PAYMENT AMOUNT
I
TAXABLE AMOUNT TALK OPTION ACTIVITY SPEC. fLG9, 0I9COUNT
4
ATTN COUNTY PAYROLL
• DEMAND Exhibit C
OF THE TREASURY OF THE
COUNTY OF CONTRA COSTA
FOR INDEPENDENT CONTRACTOR-SUBJECT TO WITHHOLDING
CONTRACTOR IDENTIFICATION NUMBER:
Made by: IMPORTANT
See Instructions on Reverse Side
Name (Last) (First)
Address
City, State Zip Code
For the sum of Dollars $
DESCRIPTION
For Payroll Period ❑1st - 15th
❑16th - 31st
As itemized below
DATE HOURS/DAYS AT RATE OF AMOUNT`
Class Code: 8893 TOTAL
CLAIMED
Contract Reference Number
Fund/Orb Account
The undersigned under the penalty of perjury states: that the above claims and the items as therein set out are true and correct:
that no part thereof has been heretofore paid, and that the amount is justly due, and that the same is presented within one year
after the last item thereof has accrued_
Signed:
Received, Accepted, and ExPendltnrc Authorized
(D 15.19 4/95) Department Head or Authorized Agan[
Revised 5/5/95
EXHIBIT D
CONTRA COSTA COUNTY
• INDEPENDENT CONTRACTOR-SUBJECT TO WITHHOLDING
QUESTIONNAIRE
DEPARTMENT USE ONLY
1. Contractor ID Number:
2. Independent Contractor's Name:
(Please Print)
3. Department: Org. #
4. Division:
5. Total Authorized Amount: $
6. Contract Term: From: To:
Mo. Day Year Mo. Day Year
7. Project/Program: Position:
F. Please Indicate: New Contract Renewal #
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
INDEPENDENT CONRAC`1' OR
Contra Costa County is surveying the ,►umber of independent contractors it does business to measure its affirmative action
progress with independent contractors. Please answer all questions by placing an"X"in the appropriate box. This information
is voluntary and will be kept separate and confidential.
A. ARE YOU: 13. ARE YOU:
1. White 1. Male
2. _ Black 2. Female
3. Hispanic
4. Asian C. ARE YOU OVER 40 YEARS OLD?
5. Filipino 1. Yes
6. American Indian 2. No
7. Pacific Islander
D. Date of Birth:
Mo. Day Year
Only one box may be marked. Persons of mixed races should classify according to the race/ethnic group with
which they identify. Definitions are on the reverse side of this questionnaire.
Independent Contractor's Signature Date:
Received and Accepted By:
Department Head/Authorized Agent
Return completed firms to: Human Resources Department
651 Pine Street, 2nd Floor, Martinez, CA 94553