Honoraria
What is an Honorarium
An honorarium is a payment granted in recognition
of a special service or distinguished achievement for which
custom or propriety forbids any fixed business price to
be set. The amount of the honorarium should be specified
in an agreement or in correspondence with the individual
who will receive the honorarium. A copy of the agreement
or correspondence should accompany the request for payment.
Who Can Receive an
Honorarium
Generally, honoraria are paid to persons
of scholarly or professional standing in conjunction with
an academic activity. Full-time academic appointees are
not normally eligible to receive additional compensation
for activities related to their recognized University duties,
except that in certain cases members of the faculty may
receive honoraria for lectures and similar services at campuses
other than their own. Faculty may also receive honoraria
for creative work and University-sponsored conferences at
any University of California campus (see APM
666). However, UC faculty members that are members of the Senior Management Group are not eligible to receive honoraria from any UC program (see Senior Management Personnel Policy II-30 Salary).
State employees are prohibited from
receiving honoraria for making a speech, publishing
an article, or attending any public or private conference,
convention, meeting, social event, meal or similar gathering.
For officials and employees who file statements of economic
interests under an agency's conflict of interest code, the
prohibition is applicable only to individuals or entities
that would have to be disclosed on the Form 700.
Examples: What is Considered an Honorarium
Payment to UC Faculty for:
Giving a special lecture or a short series
of such lectures for a campus other than the faculty member's
home campus.
Participating in a campus sponsored program
review for a campus other than the faculty member's home
campus.
A concert or other creative work on any
UC campus.
Payment to Non-UC Faculty for:
Conducting a seminar or a workshop of no
more than two-week's duration.
A musical demonstration related to Music Department instruction.
Speaking at a commencement exercise or
other similar function.
Appraising an article to be submitted to a professional
publication.
Presentation by Continuation Education of the Bar (CEB)
author or lecturer.
Examples: What is NOT Considered an Honorarium
Performance fee payments to individuals
or groups for professional services not directly related
to academic functions.
Payments to independent consultants providing
primarily professional or technical advice to the University
in an independent contractor relationship.
Payments to faculty consultants who hold
a faculty appointment and who provide specialized professional
or technical advice to a campus extramurally supported
project or to an activity supported from University funds.
Additional compensation for Summer Session
Teaching, University Extension Teaching, University Extension
Correspondence courses or Extramurally Funded Research.
How to Submit an Honorarium
UC Faculty
A One-Time Payroll Payment authorization
form (UPAY 564) is used or a one-time payment is transacted
using the Online Payroll Time Reporting System. Such payments
are subject to withholding for income and employment taxes
and are reported on the employee's Form W-2. All requests
must be approved by the campus Office of Academic Personnel
to ensure compliance with APM
666.
All Non-UC Faculty
A Check Request (Form 5) is used to pay appropriate University
expenses such as honoraria. All relevant documentation
should be attached to the request for payment. California
residency status and Social Security Number (or Individual
Taxpayer Identification Number) must be shown in the spaces
provided.
Foreigners Providing Services Within
the U.S.
Foreigners are subject to Federal
tax withholding and reporting, and must have a visa
classification that permits honorarium payment. The following
completed forms must be attached to the Check Request
for a foreigner:
Copy of passport
Copy of I-94 stamp on visa
Certification of Academic Activity
Certificate
of Foreign Status for Federal Tax Withholding (UC W-8BEN)
IRS Form 8233, Exemption from Withholding...Non-Resident
Alien Individual
The Check Request and documentation should be sent to 111
Academy, Suite 210, Irvine, Ca 92697-1050.
Authority to Approve Honorarium
Vice Chancellors, Deans, and Chief Executive
Officer, UC Irvine Medical Center, are delegated the authority
to approve payment of honoraria up to $5,000 for non-UC faculty.
For payments to UC faculty, the Executive Vice Chancellor will approve payments after review by Academic Personnel. Payments are limited to $1,000 per event for one or more days and exceptions up to $2,000 per event.
The Executive Vice Chancellor and Assistant
Executive Vice Chancellor are delegated the authority to
approve payment of honoraria up to $10,000. The Chancellor
approves honoraria over $10,000.
CONTACT
Accounting Office - Accounts Payable/Payquest
(949) 824-8338
Academic Affairs
(949) 824-4283
POLICIES & PROCEDURES
State Laws
California Fair Political Practices Commission
Limitations
and Other Restrictions on Gifts, Honoraria, Travel, and
Loans
Statement
of Economic Interests, Form 700
Academic Personnel Manual
Section
666, Additional Compensation, Lectures and Similar Services
Accounting Manual
D-371-35,
Disbursements: Honorarium Payments
D-371-77,
Disbursements: State Tax Withholding from Nonwage Payments
to Nonresidents Of California
T-182-27,
Taxes: Federal Taxation of Aliens
Personnel Policies for Staff Members
Senior Management Personnel Policy II-30 Salary
UCI Administrative Policies & Procedures
Section 700-09,
Policies on Gifts, Gratuities and Conflict of Interest
Section
701-06, Processing and Distribution of Checks
Section
707-12, Guidelines for Securing Services of Independent
Contractors
Section
712-10, Guidelines for Securing the Services of Independent
Consultants
Section
712-12, Guidelines for Performance Agreements
UCI Delegations of Authority
IDA 449 - Honoraria
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