Vendor status may apply if you teach 12 or fewer calendar days within a one-year span. If you exceed this restriction, you will be classified as a contract employee. As a vendor, you will receive a Form 1099 listing all earnings, provided your gross earnings are greater than $600.00.

UCSC Extension instructors are considered “by agreement” employees of the University if they teach 15 or more minutes during 12 or more days per year. Most instructors who teach less than this are vendors. By agreement, employees have withholding deducted from their pay; vendors receive 1099s without deductions.