Employment is the relationship that exists between an employee and employer. The IRS has identified three factors which can be used to determine whether an individual is an employee or an independent contractor. The three factors include:
- Behavioral Control – Employer can direct the employee how to do their job.
- Financial Control – Employer determines how employee is paid, reimbursed and/or provides the resources for the employee.
- Type of Relationship – Employer has a written agreement with the employee regarding vacation pay, health insurance, pension etc.
Generally, an individual is an employee if the employer has the right to direct and control the individual who performs the services. When directing the employee, the employer is in control of the results to be accomplished and the process that the ultimate goal will be arranged.
Please see related information for the BUS-77, Independent Contractor Guidelines link. Business and Finance Bulletin 77 (BUS-77) provides a summary of the criteria used to determine a worker's status under Internal Revenue Service (IRS) common law standards. The bulletin also includes a pre-hire worksheet that can assist departments in the decision process.
After the controls have been researched and the individual is deemed an employee, the employer is required to verify that the employee is eligible to work. The employee should be able to provide the proper documentation to work.
The United States Citizenship and Immigration Services (USCIS) grants work authorization to individuals with certain visa statuses.
The chart below lists the visa statuses that could be granted work authorization to work at UCLA provide they meet the documentation requirements of Form I-9.
1On Campus Employment: A F1 visa holder must be a registered UCLA or UNEX student and enrolled in a full course load unless working during the summer with plans to return to school in the fall. The exceptions to the full course load requirement include practical training or approved leave from the Dashew Center. F1 visa holders are limited to working 50% or less unless working in the summer or utilizing practical training where they may be employed up to 100%.
1Off Campus Employment: A F1 visa holder from another campus may work at UCLA if a Department of Labor document has been filed and approved (noted on I-20) and an EAD is issued. In cases where severe economic need has been demonstrated only an EAD is provided.
2Practical Training: an F1 visa holder with practical training may work for 100% for 1 year if the approved training is noted on the I-20 and EAD is provided.
3H-1: There are some instances where an H-1 sponsored by an affiliate of UCLA (i.e. Cedar Sinai) can be put on the payroll system with a without salary appointment. Please verify with Dashew Center before adding to the EDB. When a receipt notice is provided for an H-1 visa holder utilize the extension and portability rules if applicable.
4J-1 Health Insurance Requirement: Adequate health insurance coverage is required for all non-resident J-1 visa holders. Coverage includes emergency medical evacuation and repatriation. While some requirements might be met under Universities plans, departments need to verify coverage prior to employment. Questions concerning the J-1 requirement should be directed to the Dashew Center.
Social Security Number Requirements
To receive funds for employment from UCLA, a Social Security Number (SSN) is required. Although, a SSN is not a requirement of employment it is critical for consideration for a Tax Treaty Exemption.
Please see the Social Security Administration website for further information.