I. Honoraria are one time gratuity or gift payments made to non-employees without any employment or consultant obligations.
Guest speakers are the most common recipients.
The request should have information regarding the service performed, purpose and dates. Research subject fees are one time payments to individuals who volunteer to participate as experimental subjects in a research program without any regard to University academic or service requirements. III.Consultants and Independent Contractors may be engaged when the required knowledge or expertise is not available at the University. All paperwork to engage a consultant must be processed prior to the time the services are required. The University must report such payments to the IRS and withhold taxes as required.