PAYMENTS TO RESEARCH PARTICIPANTS
People who participate in research projects are sometimes compensated for their time, effort and expenses. They can be paid in the form of money, gift certificates or products. Payment made for participation in studies is not considered a benefit; it is a recruitment incentive.
Payment for participation in a research project may include being paid to answer a survey or for taking part in a food tasting project. Occasionally, a research project will include funding to provide a type of public benefit. For example, teachers may be recruited to attend specific training for special needs children. The teachers receive payment for their participation. Other public benefit funding may include covering the cost of educational classes for a targeted range of participants. All of these examples represent payments made to research participants.
Payments made to research participants will be processed the same regardless of employee status. The withholding of payroll taxes for employees will happen after the fact and will be reflected in the employee's next paycheck. These payments are considered additional compensation and will be included in the employee's total income for the year.
Methods of Payment to Participants
Payment by Cash
A researcher may decide to offer small cash payments to participants. Only the Controller's Office has the authority to establish a temporary advance of cash to be used to pay research participants. For procedures to obtain, operate and close this type of cash advance fund, please click on Research Cash Advance Fund.
Payment by Direct Pay
Payments to research participants can be processed by using the Direct Pay Form in EZ-Buy. This includes all participants even if they are a student or employee of the University.
Required information to process the Direct Pay:
Required information to process the Direct Pay:
- The name and A# of the vendor or person being paid.
- For new suppliers please fax a completed W-9 from the vendor to 435-797-1089.
- For IRB's (Institutional Review Board) please list the IRB number on the Direct Pay. A completed W-9 is not required.
- The home mailing address of the person being paid.
- Use account code 712115
- The name of the research project, unless it is an IRB, listed as the business purpose.
(Click on the link below to log into EZ-Buy for the Direct Pay Form)