An honorarium is a payment made to an individual for participation in a University sponsored activity where no payment is legally required and no contractual obligation for performance exists. It is a monetary “thank you,” where the individual remains free to withdraw at any time from the event without notice or recourse by the University.
Though honoraria involve token payments, they generate taxable compensation to the individual and are impacted by factors such as residency (domestic or foreign), and travel and expense reimbursement (T&E) considerations.
University faculty and staff CANNOT receive honoraria from the University and must be paid through payroll.
Reason for Directive
To ensure proper taxation and compliance with appropriate procedures for honoraria payments.
Who must comply?
All University Departments.
The department should process the honorarium transaction as a Non PO invoice in the MyUFMarketplace.
- Start by visiting our Supplier Portal so the honorarium recipient can register to become a supplier
- If the arrangement includes direct reimbursement for travel expenses, these expenses are to be separately processed as a UF GO Travel Expense Report, with the remaining honorarium amount processed as a Non PO Invoice. (See UF GO Travel & Expense)
Disbursements: (352) 392-1241