HONORARIUM PAYMENTS
The procedures for preparing and submitting requests for honorarium payments are described below.
For the definition, criteria, limitations, and tax implications of honorarium payments please see the Honorarium Payments Policy.
Any honorarium payment requests, related forms and agreements completed based on these procedures can be sent inter-office to the Accounts Payable Department. If the honorarium is paid through Accounts Payable submit the International Honorarium Agreement and, if applicable, the W8-BEN, along with a completed Voucher Check Requisition to Accounts Payable. Direct any questions or comments about these procedures to the Accounts Payable Department or email accountspayable@depaul.edu.
Payments to DePaul employees for services similar to the types of services that give rise to an honorarium payment should not be processed through Accounts Payable. Instead, the payment should be processed according to the appropriate Human Resources policies and procedures for one-time payments.
Procedures
The procedures for preparing and submitting requests for honorarium payments are primarily dependent upon the location where the services are provided, the residency status of the person receiving the honorarium payment, and the method of payment. Based on these factors, the procedures for preparation and submission of your planned honorarium payment should be based on one of the following three possible scenarios.
Payment to a U.S. Person providing services within U.S. borders. [+] [--]
BEFORE EVENT: Complete the Honorarium Agreement.
If the Honorarium Agreement is not used, the U.S. Person must either: 1) complete, sign, and submit a W-9, or 2) already have a valid W-9 on file with Accounts Payable. Please contact Accounts Payable if you are unsure whether or not the U.S. Person has a valid W-9 on file, or to request a W-9 form. Payments without proper tax documentation are subject to 28% withholding.
AFTER EVENT: Submit the completed and signed Honorarium Agreement or W-9 form, if applicable, along with a completed Voucher Check Requisition. If the Honorarium Agreement was not used, include other acceptable documentation for the event or service such as an e-mail, flyer, invitation, syllabus, announcement, or other support.
Payment to a Non-U.S. Person providing services within U.S. borders. [+] [--]
BEFORE EVENT: Complete the Honorarium Agreement. Additionally, the Non-U.S. Person must complete and submit the International Information Form, along with photocopies of the following information: passport, visa, and I-94 form. Accounts Payable will use the info provided to determine which tax forms need to be completed.
NOTE: Due to immigration restrictions on services Non-U.S. Persons can provide in the U.S., it is critical that Accounts Payable receive the information and documentation referenced above Prior to the performance of service.
AFTER EVENT: Submit the completed and signed Honorarium Agreement along with a completed Voucher Check Requisition, and, if applicable, completed and signed tax forms (as identified by Accounts Payable).
Payment to a U.S. Person or a Non-U.S. Person providing services outside U.S. borders [+] [--]
BEFORE EVENT: Complete the International Honorarium Agreement.
You must obtain delegated authority from your Dean/VP to sign the International Honorarium Agreement. The Dean/VP can delegate payment and signature authority for an international trip or event by sending an e-mail to both contractreview@depaul.edu and accountspayable@depaul.edu.
For payment to a Non-U.S. Person, a signed W-8BEN, Part 1, must be completed and submitted, along with the International Honorarium Agreement. A blank W-8BEN can be requested from Accounts Payable (accountspayable@depaul.edu), or from the IRS website.
Payment Method
A payment to a U.S. Person or Non-U.S. Person providing services outside U.S. borders can be paid either via cash, if under $500, using travel funds provided, or via check or wire transfer by Accounts Payable.
In order to substantiate the receipt of a cash payment, the honorarium recipient must sign the International Honorarium Agreement after he or she receives cash payment.
AFTER EVENT: If the honorarium was paid in cash, submit the Agreement, and, if applicable, the signed W-8BEN, along with a Treasury Cash Passport reconciliation or a completed General Reimbursement Form, depending on how the cash was obtained.
