Category: Fiscal Title: Honorariums Number: RRPR 8-16 Effective: 3-22-99
In certain unique circumstances, honorarium forms may be used to pay non-staff individuals for services received. Use of honorariums should be considered an exception rather than a standard practice. Honorarium forms may be appropriate for the following types of services:
- Art modelsOne-time guest lecturers (not part-time faculty)Awards/gifts
- Temporary help of less than 40 hours if approved in advance by the Human Resources Department
As a general rule, college employees who are to be paid an additional amount above their normal salary should not be paid on honorarium forms, but on a separate payroll contract. Exceptions to this rule may be made by the Human Resources Department on a case-by-case basis, but in no instance shall the amount exceed $250. Any employee for whom an honorarium is processed shall be paid on the payroll system for the honorarium amount. The amount shall be included on the employee's W-2 form, and normal tax withholding rules and other deductions shall apply.
Non-employees receiving honorariums shall be paid through the college's accounts payable system. All honorarium payments to non-employees will be reported on IRS Form 1099 at the end the calendar year. The dollar limit for non-employee honorarium payments is $1,000. Payments in excess of $1,000 shall be processed through a formal written Independent Contractor Agreement.
Before being paid, honorarium forms must first be signed by each of the following:
- PayeeCost center administratorNext higher level cost center administratorHuman Resources Director
- Accounting office
We are in room 1025 at the Lakewood Campus. Our phone is 303.914.6570.