Honoraria Payments

Honoraria Parameters

Honoraria payments cannot be paid to University employees. Individuals are eligible to receive honoraria for "usual academic activity", which is defined as academic activities including lecturing, teaching/sharing knowledge, performances, master classes, readings and board/committee meetings which benefit the University. These activities are mainly open to students free of charge and sometimes open to the general public free of charge.

Honoraria payments must be less than $600. Such payments qualify as taxable income, are reportable, and may be subject to tax withholding. Mandatory withholdings will be taken in the absence of U.S. tax identification numbers (up to 24%).

If travel expenses are paid, they must be paid directly to the hotel and airline/common carrier on behalf of the guest. All travel expenses provided by the University must be in accordance with University Travel Policy.

• Visitors in the U.S. with B (B-1, B-2) or visa waiver (WB, WT, etc.) status
• Have not received honoraria from more than five educational institutions in the previous six-month period
• Can not engage in the academic activity for more than nine days in duration.
• Must certify eligibility to receive honoraria
  • Statement for Visitor Present on B Visa/Visa Waiver for Services >
• The recipient of an honorarium may not transfer/assign the payment to another organization or individual.

Withholding

When paying an honorarium to a foreign national, a 30% withholding tax is typically applied, unless the individual can claim a tax treaty benefit that reduces or eliminates the withholding obligation. This rule also applies to nonresident alien entities. However, travel reimbursements are not subject to this withholding, as they are generally not considered taxable income.

• Recognition and extraordinary service payments (honoraria) made to University employees
  • Must use appropriate payroll process: EPA employees – Internal Salary Authorization or SPA employees – Overtime Payment >
• Independent contractor/consultant services
  • Use contract policy; University Policy# VI Contracts 1.0 >
• Services of a professional speaker or consultant who performs the requested service for a living
  • Use contract policy; University Policy# VI Contracts 1.0 >
• A fixed sum of money paid periodically for services or to defray expenses. Presenters expecting payment for services for participation in recurring events will not receive an honorarium.
  • Use contract policy; University Policy# VI Contracts 1.0 >

The campus P-Card cannot be used to procure this service. Out-of-pocket payments made by University employees for this expenditure will not be reimbursed.

Questions? Contact General Disbursements.