Last Updated: June 30, 2014 10:56:24 AM PDT
Find answers to common questions about honoraria.
What is an honorarium?
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.
What activities can receive honorarium payment?
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
What activities or services are not allowed honorarium payments?
Non-allowable honorarium transactions include:
How is a payeee set up for an honorarium payment?
How is payment submitted?
Is there a limit on the honorarium amount?
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.
How are honoraria paid to university employees?
What is required for foreign citizens to receive honorarium payment?
The following requirements must be fulfilled for foreign citizens to receive honorarium payments:
- Payee must have a U.S. Taxpayer Identification Number, and completed Glacier Record
- Payee must have appropriate visa type (some types may restrict payment)
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.
What if a payee does not submit tax documentation?
If a payee declines to submit the W-8BEN or 8233, any applicable federal and state taxes will be withheld from the payment.
How is an honorarium paid to a non-U.S. citizen who is ineligible for a Social Security number (SSN)?
Is California state tax withheld from honorarium payments?
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.