Honoraria
Definition
An honorarium is a payment or an award granted in recognition of a special service.
Summary of Policy
All University employees as well as non-employees are eligible to receive honorarium payments. Examples of honorarium payments are:
- Payment for a special lecture or short series of lectures.
- Payment for conducting a seminar or workshop of no more than a two-week duration.
- Payment for a guest speaker at a commencement exercise or similar function.
Honorarium payments may NOT be made for:
- An independent consultant—an individual or organization outside the University of proven professional or technical advice to the University in an independent contractor relationship (see Business Contracts section).
- University Extension teaching.
Procedures
- Honorarium payments to UC employees are authorized by processing a UC One-Time Payroll Authorization form and are subject to withholding for Federal and State income taxes and Social Security taxes. This type of payment must be coordinated through the employee's home department and UC Payroll Office. Contact the Regional Office for more information.
- Honorarium payments to non-UC employees are requested on a Direct Charge form. An honorarium is payable only to an individual, not to a business, and requires a home address and Social Security number or tax ID number.
- County Director approval is required on all honorarium payment requests.
Tips
- Check with the Regional Office for policy guidance before promising an honorarium payment.
- Travel, copying, and miscellaneous expenses are paid separately from an Honorarium (i.e., on a Travel Voucher or Direct Charge form with appropriate receipts attached).
Reference/Website Links
https://hr.ucdavis.edu/departments/shared-services/sso/financial/ap/hon
Manuals /Policy and Procedure Manual (PPM) /380-76, Honoraria