Office of Business Operations

Accounts Payable | Procedures for Honoraria Payments

Honoraria payments, regardless if made by cash or check, gift certificate/card or other tangible item are taxable to the recipient as income and therefore, must be recorded as such. See Policy 9.43 Reimbursable Expenses for clarification on payments made to service providers.

Payment should be requested on a Request for Payment (RFP) form which can be found on the Work @ UNI tab in MyUniverse under Business Operations Services.

The RFP should include recipient's name, supplier number (if no supplier number is available, a supplier form is required), complete mailing address, amount of payment, and the date and nature of services. Our goal is to keep the necessary information as minimal as possible. And, although an individual may already exist in the supplier data base, an updated address is necessary to ensure subsequent correspondence is made to the most current address available.

If the recipient has not previously been paid by the University, a Supplier Information Form will need to be completed.

When submitting the RFP for an honoraria payment, please provide a flyer or poster from the program, conference, speaking engagement announcement, etc. as supporting documentation.

University departments should not be creating invoices to the University on behalf of the individual performing services.

Reimbursement of travel expenses may be included as a separate item on the same RFP. Reimbursement of travel expenses should be in accordance with travel guidelines as established for reimbursement of University of Northern Iowa staff. Any travel allowance paid as a lump sum reimbursement, or not otherwise in compliance with travel guidelines, will be considered a part of the honorarium fee, and therefore be taxable.

Consult the payment processing schedule published on the Accounts Payable web site to anticipate date of payment.

For additional details on Payments for Honoraria, please review Policy 9.07.

Questions regarding this process should be directed to Accounts Payable staff in the Office of Business Operations.