The term "personal services" refers to work performed for UAB by an individual in exchange for compensation (i.e. consulting fee, honorarium, etc.) UAB uses the personal services form (PSF) to determine if the activity being performed qualifies as an independent contractor or employee/employer activity to ensure that payments to individuals are processed in accordance with IRS regulations with regard to the taxability of the payment and that the payments are in accordance with the UAB Personal Services Policy.
Payments for individuals must be approved PRIOR to the payment activity. Personal services form determinations may not be issued for periods exceeding one year.
A Personal Services Form is required for travel/expense reimbursements processed as contractor travel or guest speaker travel. Absent an honorarium or fee for service, all expense reimbursements are processed as volunteer travel.
Personal Services Form Approval Process
- An exception to the PSF requirement is an intercollegiate athletic official/referee defined as individuals who officiate/referee at UAB athletic events. This does not include a score keeper or announcer. Student life or intramural officials/referees are subject to the PSF guidelines.