Payments: 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.

• 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
  • Board Member: Request a payment to a person for services performed as a member of a committee, board or panel.
  • Commission Art Work: Request a payment to a person for a commissioned art work.
  • Grand Round: Request a payment to a person for participation in a grand round.
  • Honorarium: Request an honorarium payment to a person invited by UC San Diego to serve as a guest speaker or participant in a special event.
  • Professional Lecturer - Public Speaker: Request a payment to a person for professional speaking or lecturer services.
  • Professional Legal Services: Request a payment to a person or business entity for professional legal services.
  • Non-Professional Services: Request a payment to a person or business entity for non-professional services (i.e. Mock Patients, Models, Note Taker, Proctor, Referee).
  • Performing Artist: Request a payment to a person or business entity for services rendered as a performing artist.

• Non-allowable honorarium transactions include:
  • Performance fees for entertainers or speakers at a non-academic based university event
  • Services provided by independent consultants and contractors

• A typical honorarium amount is $250-$500 per day, depending on the fund source and expertise of the speaker. Honoraria are limited to $250 per event day, for a maximum of 10 days. Amounts in excess of $250 per day require academic personnel approval.

• Initiate payments to university employees through payroll using the Interlocation One-Time Payment form. Intercampus Transactions

• 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.

• If a payee declines to submit the W-8BEN or 8233, any applicable federal and state taxes will be withheld from the payment.

• 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).

• California state tax 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.

• 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 (Applies only to U.S. citizens.). 
• If the payee is not a U.S. citizen,payee must have a U.S. Taxpayer Identification Number, and completed Glacier Record, and have appropriate visa type (some types may restrict payment). 

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. 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.

Need more information about the ITIN? See the IRS publication 1915 (PDF) or the ITIN application(PDF).

• For payment of an honorarium, use the Payment Request form available in Services & Support. Select 'Honorarium/Miscellaneaous Services' from the 'Payment Type' drop-down. Please use account code 536600 when completing the form.