This policy outlines the circumstances in which the University can provide compensation to or pay for the travel expenses of guest speakers who are foreign nationals, and describes the associated tax implications.
It is Harvard’s policy that an individual who is paid to provide services to Harvard must be hired as an employee unless the engagement satisfies the three-part Independent Contractor test.
Since 2006, Massachusetts requires tax withholding on certain service payments to performers or performing entities when the performance is held inside Massachusetts