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New Hire Notification
Independent Contractors
Hiring a teacher or administrator as an independent contractor
or through a temporary agency does not always relieve the obligation
for employee and employer contributions on earnings.
Primary criterion cited in Attorney General Opinions and IRS Guidelines for distinguishing between independent contractor and employee is the right of the employer to control the “mode and manner” of the work performed. If the individual meets the criteria of employee, and also meets the definition of teacher, contributions are required regardless of the contractual arrangements.
If the teaching duties performed by an independent contractor are the same as those performed by teachers under employment contracts, then there is no difference for STRS Ohio purposes.
In all cases of doubt, the State Teachers Retirement Board shall determine whether a person is a teacher for STRS Ohio purposes.
