Red Rocks Community College Procedure

Category: Fiscal
Title: Honorariums
Number: RRPR 8-16
Effective: 3-22-99

GENERAL PROCEDURE

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

Employees

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

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.

Approvals

Before being paid, honorarium forms must first be signed by each of the following:

  1. PayeeCost center administratorNext higher level cost center administratorHuman Resources Director
  2. Accounting office

 

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