FCMAT
Quick Links: 

Can an employee of the district be paid for photographs he took of the powder puff football team?

Question: I have an invoice to be paid to "JM Photography" in the amount of $135.00.   It is for 27 pictures printed for our powder puff football team.   The vendor is one of our teachers.  I know he can’t do this.  Could you give me the Ed Code?

Response: The issue of an employee also doing consultant work for ASB is actually an Internal Revenue Code (IRS) rule, not Education Code. Basically, a person cannot be both an employee and a consultant for the same employer in IRS’s view, and since ASB is part of the district, this applies.  So, someone who works for the district as an employee and also performs extra duties for the ASB must be paid as an employee through the payroll system even if what they are doing for ASB would normally be considered a consultant/vendor payment (like a photographer).  The example you are citing fits this IRS area, unless the employee, JM Photography, has an actual business, including a business tax identification number.  If he really has a business, and has filed the appropriate forms and been given a business identification number, he COULD be both an employee and a business, being paid via the ASB vendor payment system with the business tax identification on a 1099 at year end for his photography services and his social security number on the W2 at year end for his teacher pay.

12/6/07

printpageicon: Print-Friendly Page View

Copyright ©2006, Kern County Superintendent of Schools office
1300 17th Street - CITY CENTRE, Bakersfield, CA 93301, 661-636-4611
Fiscal Crisis and Management Assistance Team (FCMAT)
Petaluma Office - 422 Petaluma Blvd. North, Suite C, Petaluma, CA 94952, 707-775-2850