Business Services

Payment to Individual Report PIR

The payment to Individual Report (PIR) is to be used to initiate payments to individuals who are independent contractors for services, participant support, royalties, etc. The payment may consist of fees, travel and material cost reimbursement.

An individual is defined as "a person who is not a sole proprietorship, partnership, corporation, association, organization and for which an employer-employee relationship does not exist."

PIR Form