How to Pay for an Honorarium
October 24, 2013 5:35:55 PM PDT
People invited by UCSD to serve as guest speakers or participants in special events may be paid an honorarium. Honorarium payments are paid in lieu of reimbursement of travel expenses or any other payment of fees for service. Use these step-by-step instructions to request an honorarium payment.
In the right place? If the honorarium is for a UC employee, follow the instructions in How to Process a One-Time Interlocation Payment instead. Also, you may review the differences between Honoraria vs. Travel Reimbursements.
- If the payee is a U.S. citizen, proceed to Step 2.
- If the payee is not a U.S. citizen, the following requirements must be fulfilled:
- 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.
- Gather this information:
- The payee's Social Security number (SSN) or
Individual Taxpayer Identification Number (ITIN)
- The payee's name and address
- The payee's employment status (UC employee or non-employee)
- California residence status
- Country of residence (non U.S. citizens only)
- The dates of the honorarium
- The purpose of the honorarium
- Departments are required to submit a W-9 form when setting up a new payee for payment authorization. (Applies only to U.S. citizens.)
Note: Non U.S. citizens who are ineligible for a SSN must apply for an ITIN in order to be eligible for an honorarium payment.
Need more information about the ITIN? See the IRS publication 1915 or the ITIN application.
Note: To use Payment Authorization online, you must first complete the Payment Authorization class through Staff Education.
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