Honorarium Policy

Purpose

This policy outlines the circumstances in which The New School ("University) can provide payment to guests as an expression of thanks.

Scope

This policy applies to all University faculty, staff, and students.

Definitions

Honoraria (plural) or Honorarium (singular): Token payment(s) granted in recognition of a special service, unique knowledge or capability, distinguished achievement, or contribution towards a specific activity of the university. The amount of an honorarium is not representative of the fair value of the contribution made to the university but are one time, pre‐established nominal amounts intended to cover incidental expenses associated with the provision of the non-compensated services.

Policy

An Honorarium as defined above may be granted to recognize services or achievements that meet the below criteria:

• Total recognition period is not more than 5 days in length within a 12-month period
• Value of the Honoraria is $2,000 or less, or $500 or less if to be granted to an active student
• Issued to an individual or sole-proprietorship as per their W-9; Honoraria may not be issued to companies (e.g. C-Corporation)
• The recognized work is not related to supplement ongoing academic or business activities (e.g. cannot be paid for substitution of a regular instructor)

A copy of the agreement or correspondence must accompany the request for payment. Any payments over the threshold must follow the Service Provider Policy. If payment has been negotiated with the recipient and is given in return for services provided, it is not an Honorarium and should be considered a speaking fee or consulting payment requiring the Service Provider Policy to be followed.

An Honorarium is taxable income that is reported to the IRS on Form 1099 if the sum of annual payment(s) to the individual is $600 or more.

Procedure

Examples of Honoraria

Generally, honoraria are paid to persons of scholarly or professional standing in conjunction with an academic activity. Faculty may also receive honoraria for creative work and university‐sponsored conferences. Guest Lecturer honoraria can be paid to a person with expertise in a particular field to give one or a few lectures for the university, generally not last more than one to three days in a given year.

Examples where honoraria may be given:

1. Guest lecture for very limited engagement
2. A musical demonstration or workshop
3. Presentation or speaking engagement, such as at commencement
4. In appreciation for an article in a professional publication
5. Peer review

Examples of payments NOT considered honoraria:

1. Payments for invoices, fees, or negotiated rates
2. Payments made to independent consultants who primarily provide professional or technical advice to the university through an independent contractor relationship
3. Payments to faculty consultants who hold a faculty appointment and who provide specialized professional or technical advice to a campus extramurally supported project or to an activity supported from university fund

Submit an Honorarium Request

For payment of honoraria, complete the HGL Request Form in MyNewSource including the Project or Academic Director’s name and phone number, Division Budget Director, Amount, Service Period or Lecture Date, and Service Description. Supporting documentation should be provided where possible, for example an invitation/confirmation to speak or the event poster.

Honoraria for full-time academic appointees and faculty must be processed through payroll.

See How To Submit Payments To Honorarium, Guest Lecturer Or Peer Reviewer for additional information.

Policy Administration

Responsible University Official: Chief Financial Officer

Responsible Office: Procurement Services / Accounts Payable

Contact Information: accountspayablehelp@newschool.edu