PantherExpress

Honoraria Payments

 

 

Instructions

You must be granted access to the Non-Employee, Payment process within PRISM Internet Expenses. Detailed instructions are located on this page. If you are a current Internet Expenses user and do not yet have access to the Non-Employee, Payment process, please contact Heather Lego for access.

In order to separately report the honorarium as tax-reportable, the following new Expense Types have been added to the Non-Employee, Payment process within PRISM Internet Expenses so that you may enter the amount of the honorarium:

  • Honorarium – Board of Visitors
  • Honorarium – Guest Speakers
  • Honorarium – Judge
  • Honorarium – Other
  • Honorarium – Panel Members
  • Honorarium – Peer/Program Review
  • Honorarium – Symposium

How to pay foreign national visitors that require payment in foreign currency

If the honoraria requires foreign currency for payment, complete a hard-copy T&B form, scan the form (including all supporting documents shown below), and email the packet to paymentprocessingwires@cfo.pitt.edu.

Supporting documents (that will be attached to the hard-copy T&B form) include:

  • An invoice must be in the currency that will be wired, and must include:
    • supplier name
    • bank information including
      • Bank name and address
      • swift code
      • IBAN
      • Bank account number
      • ABA routing number
  • A completed wire transfer form
  • A W9, W8, or W8-BEN

Guest speakers from outside the United States

You can have guest speakers from outside of the US. However, they do need to have the proper travel documents if there are to be any payments (honoraria). See the Foreign National section for payment requirements.

Payments to visitors – information that IS required

In addition to identifying the type of honoree, you also must provide an IRS form W9 if the honoree has not been paid within the last 24 months.

Payments to visitors - information that is NOT required

In accordance with the Provost’s email dated August 27, 2014 to Deans and Department Chairs titled “Visitors to Campus”, payment requests for visitors do not require a Speaker or Visitor Agreement. Consistent with previous practices, a Directed or Sole Source Justification form will not be required, nor will a certificate of insurance. Although the Guest Speaker Agreements have been discontinued, if you desire to record speakers or retain rights to the content presented, you must document the speaker’s grant of permission and transfer of rights in writing. A new streamlined “Speaker/Participation Content Recording Agreement” is available from the Office of the Provost website.

Other types of payments to visitors that may not be processed through PRISM Internet Expenses

It should be noted that this process may not be used for professional speakers who would like to execute a contract with the University. Unlike guest speakers, whose primary reason to visit is to share knowledge and expertise, professional speakers conduct lectures as their primary trade or business and are frequently represented by speakers’ bureaus. While the University does not require a contract for professional speakers, the professional speakers themselves may require that the University sign a contract. If that is the case, please submit the contract provided by the speaker to Purchasing Services through the Supplier Provided Agreement specialty form in the PantherExpress System.

On occasion, University departments require entertainers, musicians, artists or other similar performers. There may be special contract requirements and documents for these presenters. Please contact the procurement specialist assigned to your area to discuss contracts for these services.

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Background and History

Streamlined one-stop payment functionality

In order to simplify the request to pay honorariums and expense reimbursements to U.S. visitors, we have expanded the PRISM Internet Expenses application for online T&B processing to include honorariums. This enhanced functionality was implemented on November 17, 2014 and will allow users to enter both the expense reimbursement and honorarium payment on one expense report in one system, and will replace using the PantherExpress System for guest speaker payments.

Although substantiated expenses are not tax-reportable according to IRS regulations, honorarium payments are tax-reportable. The IRS requires that all tax-reportable payments totaling more than $600 in a calendar year must be reported to the IRS and U.S. payees on IRS form 1099. In order to separately report the honorarium as tax-reportable, the following new “Expense Types” have been added to the “Non-Employee, Payment” process within PRISM Internet Expenses so that you may enter the amount of the honorarium:

  • Honorarium – Board of Visitors
  • Honorarium – Guest Speakers
  • Honorarium – Judge
  • Honorarium – Other
  • Honorarium – Panel Members
  • Honorarium – Peer/Program Review
  • Honorarium – Symposium

Return to the top of the page for instructions on how to submit an honoraria payment request.

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Copyright © | Financial Information Systems | Revised: 22-Dec-2016