Policy Type:
Business Affairs

Policy Number:

Last Date Revised:
Policy Title:
Payment of Honoraria
The following office is responsible for the accuracy of the information contained in this policy:

Associate Vice President for Business Affairs

This procedure is designed to facilitate the prompt payment of honoraria from State funds to persons such as guest lecturers and consultants, in accordance with State of New York regulations.


An honorarium may not be paid to State employees for services at the home campus, that is, the campus at which regular appointment is held. This State policy has no exceptions (refer to "Memorandum to Presidents", May 6, 1975, vol. 75, no. 10).

Honoraria may be paid to State employees for lectures and professional activities at other than home campuses subject to the following limitations:

    • If overnight absence from the home campus is not necessary, the maximum honorarium is $75.00.
    • If overnight absence from the home campus is necessary, then the maximum honorarium is $200.00 per day. (A day, for this purpose is 24 clock hours and is not synonymous with a date. Thus, a visit from noon Monday to 6:00 p.m. Tuesday would be 1.25 days.)
Travel expenses may be handled separately by the host campus through established State procedures. If travel expenses are to be paid by the employee, the limit on the honorarium payment remains as stated above.

Payment of honoraria to State employees through the use of N.Y.S. Standard Vouchers is not permitted. Payment is accomplished by the submission of a Form UP-6 reporting the "extra service" through the home campus Chief Administrative Officer. The host campus must pay the honorarium through a temporary service appointment in the appropriate title.

Employment rules and regulations apply to those receiving honoraria payments. It is necessary to submit a position request through the normal on-line process before a commitment is made to the person receiving the honoraria. Once position approval is received, a smart form must be submitted. Arrangements must be made by the hosting department for the person receiving the honoraria to submit the federal and state mandated employment paperwork such as the I-9 and tax forms. The I-9 must be filled out in person at the Office of Human Resources using original (no photocopies or faxes) documentation. Please contact Human Resources at 72187 for any questions regarding this process. 


Honoraria payments from State funds should be processed immediately upon the completion of the individual's obligation. Use a State of New York Standard Voucher.

For honoraria in excess of $400.00 per day, a justification describing how the payment involves appropriate benefits to SUNY and the State of New York must be included. In addition, if the total amount includes travel expenses, it should be detailed. For example:

July 16, 2004 presentation of colloquium to faculty and students of English Department

Honorarium $150.00

Expenses 75.00

Total $225.00

Note: Because the final determination regarding the appropriateness of the amount of the honorarium paid from State funds will be made by the State Department of Audit and Control, it is recommended that you make arrangements with the Business Office, Accounts Payable Section (ext. 2358), to request prior approval of honoraria substantially higher than $400.00. This will avoid the potential of embarrassment if the Department of Audit and Control refuses payment of a major honorarium.   REPORTING REQUIREMENTS:

Honoraria are coded as 1099 eligible for tax purposes. 1099's are sent automatically from the Office of the State Comptroller (OSC) to the payee's home address for accumulated incomes of $600 or more for a particular social security number for a calendar year.

All Honoraria should identify the account to be used, voucher/invoice detailing service and dates of service, with name, home address and social security number of the non-State employee.

Related policies:

SUNY - Honoraria & Travel Reimbursement by University Employees:

Binghamton University, Office of Human Resources:  Honoraria Payments for Guest Speakers:


Management Procedures
100 - Budget and Finance 600 - Personnel and Payroll
200 - Business Affairs 700 - Binghamton University Foundation
300 - Information Technology and Information Security 750 - Research Foundation
400 - Facilities and Property 800 - Security and Safety
500 - Institutional Services 900 - Office of the Provost