If you contract with a foreign company or selfemployed workers who operate under a business entity, you'll need to collect IRS Form W8BENE. The equivalent form for overseas contractors is W8BEN.This guide contains everything you need to know about paying independent contractors in other countries, compliantly and at scale. The Contractor will provide all personnel, equipment, facilities, and supplies necessary to perform the Services, except as set forth in the applicable SOW. Learn how U.S. companies can hire foreign independent contractors, covering legal aspects, benefits, and compliance tips. If you are hiring a foreign contractor, you will need to have them complete IRS Form W8BEN. Discover the essential steps and legal intricacies involved in hiring independent contractors from overseas for US companies. Establish an independent contractor agreement. Recovery services in the wake of a natural or manmade disaster. Accordingly, employee "means an individual engaged in the performance of" an SCAcovered contract.