An honorarium is a payment to a non-employee in recognition of a special service, the purpose of conferring distinction, or to symbolize respect, esteem, or admiration for which custom or propriety forbids a price to be set or where no expectation exists for payment. Honorarium payments are for a specific one-time service and are after the fact transactions. They may not be used to pay for any services where a price is negotiated. The types of honorarium payments may include, but are not limited to:
1. A guest lecturer.
2. A musical demonstration related to Music Department Instruction.
3. A guest speaker at a commencement exercise or other similar function.
The types of activities that are not honorarium payments may include, but are not limited to:
1. Performance fee payments.
2. Payments to students (see Payment To Students).
3. Payment to a lecturer who teaches for an entire semester or who teaches a series of lectures.
4. Payment to an independent consultant or independent contractor. These are individuals of proven professional or technical competence who provide primarily professional or technical advice to the University. The University does not control the manner of performance or the result of the service.
There are special document requirements if the honorarium is being paid to a foreign visitor. Please see Foreign Visitor Honorarium.
The IRS considers honorarium payments to be non-employee compensation. The University complies with IRS regulations by reporting non-employee compensation that totals $600 or greater over the span of a calendar year on Form 1099-MISC.
Required information and documentation needed 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.
- The recipient's home mailing address.
- A written reason/explanation for requesting an honorarium payment.
- Use account code 712110
(Click on the link below to log into EZ-Buy for the Direct Pay Form)