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.
PAYMENTS TO STATE OF NEW YORK EMPLOYEES
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:
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.
PAYMENT TO PERSONS WHO ARE NOT NEW YORK STATE EMPLOYEES
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
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.
SUNY - Honoraria
& Travel Reimbursement by University Employees:
University, Office of Human Resources: Honoraria Payments for Guest