Created May 14, 2007 (Moved from Chapter 60 - June 6, 2007)
A. General. An honorarium is a token of appreciation paid to an individual for services performed for which payment is not required. This policy describes the circumstances under which the University will pay honoraria to individuals who are not employees of the University.
B. Policy. The honorarium amount may not be set by the recipient. The services involved vary, but are generally associated with oral presentations made at University sponsored functions. The arrangement between the individual and the University is informal. It does not involve a contract, and invoicing is not required.
B-1. The total Honorarium, including travel, cannot exceed $5,000. If the total amount paid is to exceed $5,000 a long form contract must be used.
B-2. University Faculty and Staff Cannot Receive an Honorarium from the University.
C-1. Payment Document. The department will process payment of an honorarium to an individual who is not an employee of the University on a Claim Voucher according to the procedures for Claim Vouchers provided on the Accounts Payable website.
C-2. Travel Costs. If the payment is associated with reimbursement for travel expenses, the travel expenses may be included on the same Claim Voucher requesting honorarium payment. Such travel expenses are subject to all University travel policies and procedures. In order to ensure correct tax reporting, it is essential that travel expenses and honoraria are each coded on the Claim Voucher with the expenditure code E5170 for an honorarium and E5990 for travel. All University procedures dealing with such issues as tax identifications, tax treaty claims, tax withholding, and travel reimbursements associated with payments to foreign nationals must be followed.
D. Information. For further information on honorariums contact Accounts Payable at 885-5379 or email.