UCR Policies and Procedures

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Campus Policy Number: 200-58

Honorarium Payments

Policy Owner: Accounting Office
Effective Date:

  2. Honorarium payments to individuals who are not University of California employees will be released to the payee only after the lecture has been given. Unless there are circumstances which require immediate payment, the check will be mailed to the individual by the Accounting Office.

    Whenever immediate payment is required, this information should be indicated on the Request for Issuance of Check (Form 5). The check will then be released to the payee upon his signing a receipt for it. This receipt is necessary to provide the required internal control of these cash payments.

    The following information is required on the Request for Issuance of Check (Form 5) in order to process the honorarium payment:

    1. Lecturer's name.
    2. Home address, if different from mailing address. (If the check is to be released following the lecture and not mailed, instead of the mailing address type "CHECK TO BE PICKED UP".)
    3. Social Security Number.
    4. Lecture title.
    5. Date of lecture.
    6. If an alien (non U.S. Citizen), country of residence, and type of visa.  (Attach a copy of the visitor's visa to your F-5.)
    7. Name of budget to be charged.
    8. Account/fund/sub/object code and Recording Number/Cost Center (if applicable)/Sub/Object Code.
    9. Amount of Honoraria.
    10. Department chair approval.

  4. Honorarium payments to employees of the University whether on this campus or one of the other campuses, will be handled as a payroll item. In this way, taxes can be withheld. To obtain an honorarium payment for University employees on this campus, prepare a UPAY564 form, One-Time Payroll Payment Authorization, according to the Payroll/Personnel System Departmental Procedures Manual.

    For University employees from other campuses who are permitted to receive additional compensation, complete the UPAY564 and submit it to the Academic Personnel Office with an Intercampus Transfer of One-Time Payment or Temporary Appointment form. The Academic Personnel Office will forward these to the proper campus for payment.

  6. UC's interpretation of the Accounting Manual chapter T-182-27, Taxes:  Federal Taxation of Aliens, regarding the treatment of payments made to B-1, B-2, WB, and WT visa holders states that an employer (UCR) not in compliance with the employment-related provision so the Immigration and Naturalization Act may be debarred from receiving Federal contracts.  This Act states that it is unlawful to knowingly hire an unauthorized alien or to continue to employ an alien in the United States knowing that the alien is (or has become) an unauthorized alien.  Anyone who continues to employ unauthorized aliens may be debarred for a period of one year or longer.  Therefore, this will place Federal Contracts and Grants at risk.

    B-1, B-2, WB, WT Visa Holders

    B-1, B-2, WB, WT visa holders may be receive payment for honoraria, incidental travel, meals, lodging expenses, provided that the services do not exceed nine days at a single institution.  These visa holders also cannot accept honoraria and/or incidental expenses from more than five such institutions or organizations in the previous six month period. Please note that such visitors must have or have applied for a Social Security Number or an Individual Taxpayer Identification Number if they are to receive an honorarium payment.  The visitor is also requires to submit a "Certificate of Academic Activity " (this is a (pdf) file and requires the Acrobat Reader to view and print).

    A non-resident alien who enters the U. S. on a visa that does not allow for payment of services or incidental expenses can request a visa change by making an application with the Immigration and Naturalization Services (INS).  However, this is currently a lengthy process (approximately 2-6 months), which would be impractical for many short-term visitors.  Consequently it is essential that the inviting departments ensure that prospective visitors obtain the appropriate visa PRIOR to entering the United States.  Contact the Travel Desk for a list of visa classifications, including those that permit a non-resident alien to receive payments for services and/or expenses.  Such payments, however, may be restricted to the program sponsor that requested the visa on behalf of the alien.

    ITIN Requirements

    On May 29, 1996, the Internal Revenue Service (IRS) published final regulations requiring that nonresident aliens obtain an ITIN if they do not have or are not eligible to obtain a Social Security Number.  The requirement to obtain an ITIN applies primarily to non-resident aliens who receive honorarium or other payments for independent contractor services or receive payments as a scholarship or fellowship recipient.  The ITIN must be used by individuals who are required to file a tax return or who can be claimed as a dependent on a return.  The University is required to obtain an ITIN in connection with any vendor payment that will be reportable to the IRS on Form 1042-S.  The IRS will begin requiring an ITIN on tax returns processed AFTER December 31, 1996.

    An individual can apply for an ITIN by presenting the Application for IRS Individual Taxpayer Identification Number (Form W-7), along with the proper documentation, to any office of the IRS or to any U. S. consulate office abroad.  The individual will be required to prove the information submitted on the Form W-7 by presenting an acceptable document, such as an original passport, driver's license, birth certificate, etc.  Individuals can also apply by mail.  The completed Form W-7 and the original or certified copies of the required documentation should be mailed to the IRS Service Center.  Contact your local IRS agency for a form W-7.