Accounts Payable Honorarium

Honorarium

What is an Honorarium?

An honorarium is a payment given to a professional person for which fees are not legally or traditionally required.  Honorarium activities may include a speaking engagement, performance, lecture or competition judging.  An honorarium payment is typically made on a one-time or non-routine basis to an individual as a “thank you” or gesture of appreciation.

Payments to Individuals

If the honorarium is less than $10,000 and includes reimbursable travel expenses:Complete a Travel Authority (TA) and Travel Expense Voucher (TEV) which include a description of the services performed. See BPPM 95.25.
If the honorarium is less than $10,000 with no travel expenses:Complete a State of Washington Invoice Voucher which includes a description of the services performed to request payment of the fee. See BPPM 30.45.
If the honorarium is more than $10,000:Complete a Departmental Requisition and forward it to Purchasing Services.  See 70.50 for complete procedures.
If a contract is desired or required by the speaker:If a contract is desired or required for a speaker, regardless of the amount of the fee, the contract may only be processed and signed by a person with delegated contractual authority, see Delegate List.



If the department does not have a person with delegated contractual authority, the contract must be processed and signed by the Contracts Office. When submitting a speaker or performer contract to the Contracts Office, include a fully completed Contract Review Sheet. See BPPM 10.11 for more information.


Payments to Businesses

If the honorarium or speaker fee is less than $10,000 whether or not travel is included:Create a Department Order. After the speaking engagement, the vendor sends an invoice to WSU for payment. The vendor should reference the K-order # on the invoice.
If the honorarium or speaker fee is more than $10,000 whether or not travel is included:Complete a Departmental Requisition and forward to Purchasing Services. See BPPM 70.50.
If a contract is desired or required by the speaker:If a contract is desired or required for a speaker, regardless of the amount of the fee, the contract may only be processed and signed by a person with delegated contractual authority, see Delegate List.


If the department does not have a person with delegated contractual authority, the contract must be processed and signed by the Contracts Office. When submitting a speaker or performer contract to the Contracts Office, include a fully completed Contract Review Sheet. See BPPM 10.11 for more information.

Taxpayer Identification Number

WSU is required to obtain the individual’s taxpayer identification number (SSNor EIN) to meet IRS reporting requirements. See IRS website.

Payments to Nonresident Aliens

Honorarium paid to non-resident aliens are subject to tax withholding. 30% of the final payment will be withheld and directly remitted to the IRS and reportable on the 1042S Tax Form. For assistance in determining the recipient’s residency status, see Payroll website.