Part-Time / Adjunct Lecturer Fees
Paying a visiting or part-time lecturer per course taught on a contract basis.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Adjunct / Part-Time Teaching Expense | Expense (+) | 2,500.00 | - |
| Accounts Payable (Lecturer) | Liability (+) | - | 2,500.00 |
💡 Accountant's Note
Adjunct lecturers are typically paid per course or per hour. They are not permanent employees, so EOSB does not accrue. Withholding tax may apply in Jordan.
Practitioner & Systems Framework
💻 ERP Architecture
Adjunct lecturer fees are processed through the AP module (not payroll) where the lecturer is treated as an independent contractor. A service contract is signed before the course commences. In Jordan, withholding tax (5% for Jordanian individuals under the Income Tax Law) must be deducted and remitted to the ISTD. The net amount is paid to the lecturer and the withholding is posted to the WHT payable account. Adjunct fees are expensed to the part-time teaching cost account in the relevant academic department. Some institutions use a timesheet-linked payment system to confirm delivery hours before processing payment.
⚠️ Audit Flags
Auditors verify that adjunct lecturers have signed service contracts and that payment is only made for courses actually delivered. In Jordan, confirm that WHT has been correctly deducted and remitted to the ISTD on time. Test the employment vs. contractor classification — if an adjunct teaches for multiple consecutive years at the same institution, labour law may treat them as de facto employees, triggering EOSB obligations. Confirm that adjunct fees are expensed in the semester the teaching occurs.
📄 Required Documentation
Signed service contract, teaching confirmation (course schedule and attendance records), AP invoice or payment request, WHT deduction calculation and ISTD remittance receipt, and adjunct engagement history for employment classification review.
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Expert Analysis by Qusai Ahmad
General Accountant Supervisor & IFRS Specialist
Specialized in SAP GUI automation and Middle Eastern tax compliance. Building digital tools for the next generation of finance leaders.