Honorarium Payments

An honorarium is a payment to an individual for services (speaking at a conference, participating in research, providing expertise, etc). HBP has an overview of the entire process in Part 12, Independent Contractors. Payments of this kind must be authorized by the university in advance of the event. Requesting payments after the event has taken place will require a purchasing exception. Please review the sections below to view details for each step in the process. There is a PDF presentation of this material. 

 Notification & Payee Information

Staff are notified by a faculty member that they would like to give an individual an honorarium payment. Here's the information you will need to know:

  • Guest contact information - full name, address, phone number, email; citizenship information and visa type.
    • Foreign individuals require special handling. Refer to that section below.
  • Event information - date, time, location (in-person or online), will event be recorded, and will guest be in the US when the event is taking place.
  • Payment - total amount for honorarium, if any travel will be paid separately from payment, and account to be used. 
 Set up Payee as a Vendor

Search for the guest in our vendor system to determine next steps.

  • To search for guest to determine if payee is already a vendor in our system:
    • Use GG3/GG4 screens in Define (step-by-step instructions
      • GG3 - view vendors by name
      • GG4 - view vendors by EID
    • Or use the vendor search in UT Direct
  • If record exists, note the EID; if not launch a Payee Information Form (PIF)

Payee Information Form (PIF) is a UT form that is a substitute form for IRS W-9.

PIF can be launched as a DocuSign Powerform (recommended) or can be submitted as a PDF. Step-by-step instructions are here.

Once the PIF is completed, staff creates a GGV document in Define. This step will create the guest's EID.

  • The Vendor ID Office has a "tips" page and step-by-step instructions. Our friends at CBS created a video (using a fake EID) to show the basic steps.
  • Note the Doc ID and EID created. Once document is final approved, you will receive an FYI copy to your YB2 inbox.

Complete the Employee/Independent Contractor Classification Checklist (EICCC) online form in UT Direct. This form determines whether the guest should be paid through payroll or via other payment methods. Save a PDF copy to submit with payment paperwork.

 Foreign Individuals
  • Use the tax services site for further instructions
    • There are different procedures depending on if that activity is taking place inside the US or outside the US.
  • Visa table explains how and if foreign individuals can be paid.
  • Some foreign individuals must be paid via business contract (if individual does not have a SSN or ITIN).
    • Some foreign individuals, that have an SSN or ITIN, may be eligible to apply for a tax treaty (see the “Payments to Foreign Individual Contractors section, Providing Services inside the US”). Department requests the necessary forms from the tax office, and these are sent through GLACIER for signature.
    • Those ineligible for treaty will have 30% of payment withheld for taxes.
      • If department funds are available, payment amount can be "grossed-up" to accommodate tax withholding.
 Authorization of Payment

Honorarium payments must be authorized by the University in advance of service date by Purchase Order (POINT Plus), signed Business Contract, or Exempted Services Authorization Form (ESAF). See HBP Part 12.2 Authorizations and PO vs Contract Matrix to determine the best authorization mechanism. Click the sections below to learn more about each option.


A contract is required when: 

  • An individual requires their contract be signed by University.
  • An individual is making a presentation or speech that will be recorded. 
  • An individual requires special terms or conditions, such as travel arrangements that cannot meet the University’s Travel Accountable Plans rules or reimbursement limits per HBP Part 11. Travel.
  • An individual is a foreign person without a U.S. Tax Number.

Read the agreements on the Business Contracts website to determine which situation is yours. Complete the BCRC, services agreement, and follow your normal submission procedure Contracts+ or use the COLA submission form.

 Exempted Services Authorization Form

An ESAF can be used in these circumstances: 

  • An event judge or referee.
  • Attendance at a workshop or conference.
  • K-12 Teacher Mentors / Field Supervisors.
  • Advisory Board Members.
  • Workshop / Conference Speakers / Trainers. 
  • Spousal or family travel for a prospective employee. 

Note that an ESAF cannot be used if the individual is a foreign person. 

 Purchase Order

If not a business contract or ESAF, you’ll use a Purchase Order (PO):

 Event and Payment

Once the event has past, create the appropriate payment document.

Payment Methods 

  • VP1, VP2, or wire transfer. 
  • An EICCC is required for all payment types.
  • An invoice (email is acceptable) generally required for payment.


Process Payment  

  • PO = VP1 (VP1 honorarium example video)
  • Contract = VP2 (or Wire Transfer)
  • ESAF = VP2
  • Or if CBS unit, submit payment survey with all paperwork.