What do I need to pay an Honorarium?

An honorarium is a gift for services for which no fee has been set or agreed upon in advance. An honorarium could be used as a "thank you" gift to a guest speaker or performer who, at no charge to the University, makes a presentation. An Honorarium, per IRS regulations, is reportable as income by the University. As a result, the intended beneficiary's social security is required. Also, an Honorarium is given at, or after, the event or service. Compensation given prior to an event or service is considered a fee for service.A fee cannot be paid to any current employee, permanent, part-time, full-time or temporary. Payroll and other taxes must be withheld from any payments made to any employee. A bonus or monetary award to an employee must be approved by the campus Personnel Office. •Use the **Purchase Request** form, include the UAA **Determination of Honorarium Status** form, a **Letter of Appreciation** (if desired), and a current **W9**.