A written agreement (e.g. Contract, purchase order, statement of work, etc.) exists with the College that spells out the task(s) or service(s) to be performed.The following information covers approved methods of contracting and paying for services provided from outside the US. In our global society, you can hire foreign independent contractors and manage their remote work from anywhere. The Contractor will provide all personnel, equipment, facilities, and supplies necessary to perform the Services, except as set forth in the applicable SOW. A common mistake employers make when filing tax reports is misclassifying employees as independent contractors. Learn how to determine a worker's status. The general test is one of control i.e. Order without the agreement of the Contractor as to changes in the Contract Time and. Independent Contractor, Day Laborer, and Cyclical or Seasonal Work.