Effective Date: |
September 24, 2018 |
Supersedes: |
None |
Policy Review Date: |
To be reviewed every 3 years from effective date |
Issuing Authority: |
Research Foundation President |
Responsible Party: |
Chief Financial Officer |
Contact Information: |
518.434.7050 |
The purpose of the Honoraria Policy is to establish the Research Foundation’s practice in relation to allowing honorarium payments.
This policy applies to all honorarium payments made through the Research Foundation.
An honorarium is usually paid to a lecturer or speaker when the speaking engagement is not extensive or the lecturer does not ask for compensation. Under these circumstances the project director may offer to pay expenses plus an honorarium or just an honorarium.
A person cannot have both an employment relationship and an independent contractor relationship with the same organization. For this reason, a Research Foundation employee who gives a Foundation-sponsored lecture would be compensated through the Foundation's payroll process.
The following table describes the rules that apply to honorarium payments made by the Research Foundation:
If the service provider is a . . . |
Then . . . |
SUNY academic or professional employee |
The honorarium payment must comply with SUNY policy (see next section). |
Non-SUNY service provider |
There are no restrictions on the honorarium payment. |
Research Foundation employee |
An honorarium cannot be paid. |
SUNY employees who are receiving an honorarium from the Research Foundation should review and comply with the New York State Joint Commission on Public Ethics (JCOPE) requirements.
An honorarium payment to a SUNY academic or professional employee or non-SUNY service provider is processed as a reportable income payment. Refer to the Payment Tax and Reporting Handbook section on independent contractors for more information.
The following table outlines the responsibilities for compliance with this Policy:
Responsible Party |
Responsibility |
Every individual who initiates, processes, reviews, approves or records financial transactions on behalf of the RF. |
Responsible for administering this policy. |
Honorarium- Payments given in recognition of a special service or distinguished achievement when custom or propriety does not allow a fixed business price.
Engaging Independent Contractors
None
Date |
Summary of Change |
February 15, 2022 |
Policy reviewed |
September 24, 2018 |
Placed policy in new format, reviewed and updated for accuracy. |
May 27, 2009 |
Updated information and link under SUNY Policy. |