As a gesture of appreciation, the University may pay honoraria to certain individuals such as members of Boards of Visitors, guest speakers, judges, panel members, peer/program reviewers, or symposium participants. In some cases, the University may pay an honorarium and/or agree to reimburse the honoree’s out-of-pocket expenses. Honoree expenses substantiated in accordance with Policy FN 28 are not tax reportable to the IRS. Honorarium payments are tax reportable if the total paid by the University exceeds $600 in a calendar year.
Reimbursement to an honorarium, guest speaker, or visiting scholar will require the area responsible for the speaker to submit a guest reimbursement through Concur.
In the Concur Expense Report, be sure to select the Pitt Guest Policy. This will display the fields for Vendor ID (payee supplier name) and Vendor Site Code (payee address). If the Payee has not already been established in the PRISM system for payment, the W9 or W8-BEN can be attached to the expense report for supplier creation.
Visitors who receive an honorarium or Fellowship Grant payment(s) may be subject to federal, state and/or local taxes. For non-resident aliens (foreign nationals), a tax treaty may be available that would reduce or eliminate applicable taxes.
Additional Honoraria Payment Information
- If the honoree has not been paid within the last 24 months, you must attach an IRS form W9 to the honorarium payment request in Concur.
- For information about payments made to foreign nationals, visit this page.
Speaker Participation Content Recording Agreement
If you desire to record speakers or retain rights to the content presented, you must document the speaker’s grant of permission and transfer of rights in writing using the Speaker/Participation Content Recording Agreement.
Professional Speaking Services Versus Honoraria
Payments to companies, professional speakers, bureaus, or any individual providing professional services may not be reimbursed using the Travel, Business Entertainment, Honoraria, and Miscellaneous Reimbursable Expense policy. Please contact a Procurement Specialist for assistance in developing a contract for your professional speaker.