Payment of Honorarium

HONORARIA – honoraria are used for one time only payments to non-employees, such as speaking engagements, and should not be used for recurring situations, such as teaching classes. The payment to the non-employee may also include travel reimbursements or meal reimbursements. Original receipts must be attached. The individual will receive a Form 1099-MISC or form 1042-S (if a nonresident alien) at the end of the calendar year. (Section 8:9)

Payment for Services – All such payments must be made directly by OSU. (3:4h)

Source: OSU Extension Business Procedures Handbook