Additional Payments
The college has developed two payroll forms to accommodate additional payment requests. Compensation in any amount for work performed (as defined below) cannot be processed through Accounts Payable, P.O. request or petty cash.
Non-Teaching Academic Work Contract Letter (For Employees Only)
This work is related to the delivery of non-teaching academic services. Earnings are subject to all legislated payroll deductions and income is reported on a T4.
Examples include: Academic Advising, Attending Faculty Meetings, Coordinator, Curriculum Development, Panellist, Judge, Critique, Reviewer, Field Supervision, Grading, Marking, Invigilation, Proctoring, Research, Research Grant, etc.
Special Payments Form
A token payment can be made to individuals performing the following work at the College: Choreographer, Costume Designer, Events Assistance, Guest Entertainer, Gratuitous (thank you payment), Interpreter, Lecturer, Lighting Coordinator, Makeup Artist, Panellist, Judge, Critique, Reviewer, Photography, Pianist, Musician, Production Director, Set Design, Construction, Stage Manager, Stage Production Assistant, Videographer, etc.
For Non-Employees, Earnings greater than $500 will be subject to lump sum tax rates and all income is reported on a T4A. A SIN number and mailing address must be provided. If an invoice is available, please attach it to the Special Payment form so HST can be accurately recorded. If more than three special payments are processed within a calendar year, the employment relationship may be reviewed by HR and the individual may be considered an employee of the College.
For Employees, hours of work and rate of pay are required. Income is subject to all legislated & voluntary payroll deductions and income is reported on a T4. If you have been paid for a contract in the current tax year, you are considered an employee for any other payments occurring in that year, unless you are performing work under the Canadian Actors Equity Association.
Work performed by a Non-Resident of Canada; payments are subject to a 15% withholding tax and all income is reported on a T4A-NR.
Samples of these forms can be found on Access Sheridan/Human Resources Centre/Forms/Payroll & Compensation