This policy defines the parameters for classifying payments as honoraria and the procedure for obtaining an honorarium payment for an individual in recognition of a special service or distinguished achievement.
An honorarium is a one time gratuitous payment (less than $600) given to a (professional) person outside the University community for recognition or services provided in a usual academic activity for which fees are not required and do not require contract agreements to be negotiated or formalized. It is an expression of thanks from NC A&T State University and is not negotiated with the recipient.
This policy applies to non-employees of the University in that the University will not provide to an existing employee any honorarium payment.
Individuals are eligible to receive honoraria for “usual academic activity”, which is defined as academic activities including lecturing, teaching/sharing knowledge, performances, master classes, readings and board/committee meetings which benefit the university. These activities are mainly open to students free of charge and sometimes open to the general public free of charge.
Honoraria payments must be less than $600. Such payments qualify as taxable income, are reportable, and may be subject to tax withholding. Mandatory withholdings will be taken in the absence of U.S. tax identification numbers (up to 34%).
If travel expenses are paid, they must be paid directly to the hotel and airline/common carrier on behalf of the guest provided they are in accordance with University Travel policy.
Foreign visitors (Nonresident aliens) eligible to receive honoraria:
- Visitors in the U.S. with B (B-1, B-2) or visa waiver (WB, WT, etc.) status
- Have not received honoraria from more than five educational institutions in the previous six-month period
- Can not engage in the academic activity for more than nine days in duration.
The recipient of an honorarium may not transfer/assign the payment to another organization or individual.
Payment as an honorarium can not be made for the following:
- Recognition and extraordinary service payments (honoraria) made to University employees (must use appropriate payroll process: EPA employees – Internal Salary Authorization or SPA employees – Overtime Payment)
- Independent contractor/consultant services (use contract policy; University Policy# VI Contracts 1.0)
- Services of a professional speaker or consultant who performs the requested service for a living (use contract policy; University Policy# VI Contracts 1.0)
- A fixed sum of money paid periodically for services or to defray expenses. Presenters expecting payment for services for participation in recurring events will not receive an honorarium. (use contract policy; University Policy# VI Contracts 1.0)
The campus P-Card can not be used to procure this service. Out-of-pocket payments made by University employees for this expenditure will not be reimbursed.