8.6.2 Request Payment for Honoraria

Policy Statement

An honorarium is a monetary token of appreciation for participation in an activity. It is not a contractual obligation to pay for services rendered. Honoraria cannot be paid to a university or system employee or to an organization (see 8.1.4 Determine the Allowability of Gifts, Prizes, and Awards to Individuals for guidance on processing cash gifts to employees). The University of Illinois System reports honorarium payments to the IRS on Form 1099-MISC.

Payments for more than $5,000 are considered professional and artistic services, not honoraria. Consult the appropriate university or system purchasing office for assistance.

Confirm the recipient is a U.S. citizen or resident alien. If they are not, consult Payments to Foreign Nationals for instructions on requesting payment.

Determine whether the payee has a Banner vendor number. For step-by-step instructions, consult the Banner Vendor ID and Address Query job aid. If the payee does not have a Banner vendor number, consult 8.5 Vendor Setup and Maintenance.

Reason for the Policy

To explain the use of honorarium as a monetary token of appreciation for participation in an activity.

Applicability of the Policy

This policy applies to any use of honoraria, excluding categories of individuals or organizations ineligible for honoraria, and payments of more than $5,000, which are to be considered professional and artistic services, not honoraria.

Procedure

To request payment for honoraria:

Consult Emburse Enterprise—Submitting Invoices in Emburse Enterprise