Q: What is an honorarium?
A: An honorarium is payment in recognition of an individual's or organization's special service or distinguished achievement where propriety precludes setting a fixed price.
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Q: What activities can receive honorarium payment?
A: Activities for which honorarium payments can be made include:
- Special lecture, concert, or other creative academic-related activities
- Short-term participation in a seminar or workshop as a guest speaker
- Appraisal of a manuscript or article submitted to a professional publication
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Q: What activities or services are not allowed honorarium payments?
A: Non-allowable honorarium transactions include:
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Q: How is a payeee set up for an honorarium payment?
A: If the payee is a U.S. citizen, fax the payee's W-9 form (PDF) with a completed Disbursements Cover Sheet (Excel) to (858) 534-8177. If the payee is not a U.S. citizen, send request to Payment Authorization mailbox.
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Q: How is payment submitted?
A: Prepare a Payment Authorization using the honorarium HON approval template.
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Q: Is there a limit on the honorarium amount?
A: A typical honorarium amount is $250-$500 per day, depending on the fund source and expertise of the speaker. Honoraria charged to 19900A funds are limited to $250 per event day, for a maximum of 10 days. Amounts in excess of $250 per day require academic personnel approval. Back to top
Q: How are honoraria paid to university employees?
A: Initiate payments to university employees through payroll using the Interlocation One-Time Payment form.
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Q: What documentation must foreign citizens submit to receive honorarium payment?
A: Foreign citizens need to complete and/or submit the following papers after meeting visa requirements (PDF):
- A copy of the I-94 Arrival Departure Record
- UC W-8BEN (PDF)
- IRS Form 8233 (PDF)
- For an H-1 visa, an 8233 form is not required. Instead, the payee submits a W-9 form (PDF).
- If a tax treaty applies, the payee is not subject to the 30% federal tax withholding rate, but is subject to any applicable California state tax withholding.
- Certification of Academic Activity (PDF) form if the payee enters the United States on one of these visa classifications (PDF):
- B-1
- B-2
- Waiver for Business (WB)
- Waiver for Tourist (WT)
- Classify visitors in the Visa Waiver Program as WB or WT, and treat them as a B-1/ B-2 visa holder. Canadian and Mexican visitors admitted without a visa are treated the same as a B-2 or WT.
Note: If the payee's Green Card application is pending, submit a copy of the visitor's "Work Authorization" card. If the payee has a Green Card, the income tax reporting will be handled the same as a U.S. citizen's.
For for more information and instructions on these forms, see Tax Witholding for Non-U.S. Citizens.
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Q: What if a payee does not submit tax documentation?
A: If a payee declines to submit the W-8BEN or 8233, any applicable federal and state taxes will be withheld from the payment.
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Q: How is an honorarium paid to a non-U.S. citizen who is ineligible for a Social Security number (SSN)?
A: Non-U.S. citizens ineligible for a SSN must apply for an Individual Taxpayer Identification Number, or ITIN (PDF), in order to qualify for honorarium payment. For more information, see ITIN guidelines (PDF).
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Q: Is California state tax withheld from honorarium payments?
A: California state tax (PDF) is withheld for income paid by UCSD to non-California residents or foreign citizens, for service provided in California, in excess of $1500, either in part or whole, during a single calendar year.
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Questions? Contact Elisa Mayer, (858) 534-0045.
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