Anytime employees or post-docs (not students) OUTSIDE THE US over 90 days are included, the expenditures should also include some proration of the employee’s salary expense and corresponding EB rate based on time in country. The underlying detail should be included in your workpapers to be pulled when requested in an audit.
Schedule F Employees
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We must include a headcount of the employees and employee post docs (not students) who have been working and traveling on behalf of the University outside of the U.S. over 90 days. It does NOT include days for activities that benefit an individual only (i.e. an individual simply attending a conference or participating in a class for their own benefit).
Employees are any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee, and any other individual who is treated as an employee for federal employment tax purposes.
Employees are NOT independent contractors or agents.
An Agent is a fiduciary relationship that arises when one person (a principal) manifests assent to another person (an agent) that the agent shall act on the principal’s behalf and subject to the principal’s control. Does NOT include volunteers.
An Independent Contractor is a person who contracts to do work for another person according to his or her own processes and methods; the contractor is not subject to another’s control except for what is specified in a mutually binding agreement for a specific job.
If there are employees over 90 days, the employee tab in the template must also be completed and a proration of salary expense must be included in the total expenditures’ column.
Include Proration of Salary Expense
Trips Span Multiple Fiscal Years
When completing the employee template, only include travel for employees who worked outside the US for 90 days or more during the current fiscal period. For example, for fiscal year 7/1/19 - 6/30/20, if the individual was traveling before 7/1/2019 you will need to change the start date of the trip in the employee template to 7/1/2019, because we are not concerned with dates outside the fiscal period. If the start date is not changed to 7/1/2019 a negative number will be generated in the employee template.
Employees with multiple trips
If you have an individual who is outside the US on multiple trips to reach the 90 days, this individual should only be counted only once for purposes of Part I. Think of the number employees in region as a head count of individuals who were outside the US over 90 days, regardless of how many activities they conducted to reach the 90 days.