Payments to Individuals - L&S
The Payment to Individuals Report (PIR) form is the required mechanism for making payment to non-employees or individuals that are defined as "a person who is not a company, partnership, corporation, association, organization, trust or estate, and for whom an employer-employee relationship does not exist."
All Payments to Individuals must be processed via ShopUW+.
Resources:
- Payments to Individuals - UW 3003
- Business Services Payment to Individual Report page
- Business Services Important Tax Information Guide (Federal and state withholding on payments to individuals section)
- Business Services Tax Reportable Payments - Processing and Reporting page
If your department is reimbursing travel and/or expenses to an individual for who is not employed at UW-Madison, see Payment for Services and Travel and Expense Reimbursement for Non-employees - UW-3023.