For direct payment of honoraria attach completed form to Supplier Invoice Request in Workday. Electronic signatures are accepted.
Payments to non-UVA employees for usual academic activities. Honoraria payments are generally taxed at 30% unless a tax treaty exemption applies. The Honoraria recipient cannot be in violation of the IRS 9-5-6 rule or be in a visa status that limits payments from other institutions.
- 9-5-6 Rule
IRS rule that requires individuals not receive more than 9 payments from more than 5 institutions in the past 6 months. This rule is applied to any individual admitted to the U.S.
Honorarium Exception to the B-1 Tests: Visitors entering the US in B status are authorized to accept honorarium payments and incidental expenses for "usual academic activity or activities" paid by:
An institution of higher education or related or affiliated nonprofit entity A nonprofit research organization, provided that the 9/5/6 conditions are met 9/5/6 Rule for Honorarium Payments:
- No more than 9 days stay at one institution
- No more than 5 institutions making honorarium payments
- Received in the prior 6 months
- Other Tax Info
Honoraria Payments to nonresident aliens are reported on Form 1042-S.
Departments requesting an honoraria payment should complete the UVA Honoraria Form. The honoraria recipient’s signature is required on the form if they are a nonresident alien in B1, B2, VWB, or VWT immigration status.