General Administration Resources
- Consultants are independent contractors and are not employees of UNC. Likewise, UNC employees cannot be paid as consultants.
- Consult the sponsor guidelines to determine if a cap on consulting rates applies to your proposal.
- Principle investigators must report and manage any conflicts on interest when hiring consultants to work on sponsored projects.
- Consultants hired to work on contracts and grants are subject to all applicable UNC procedures relating to personnel services contracts.
- Consultants are paid upon receipt of an invoice or statement approved by the PI.
- Consulting fees are taxable and as such are subject to 1099 reporting. Total payments that do not exceed $600 will not be reported. Individuals desiring 1099s for amounts less than $600 should contact UNC General Administration’s Division of Finance.
- In determining consulting fees for multi-year projects, an inflationary factor of 5% per project year is suggested but not mandatory.