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Accounting Services

Honorarium Requirements

Honorarium is a fee paid in appreciation for a service provided by an individual invited to make a presentation on a specific topic identified by the appointing authority.

The individual customarily is invited to make the presentation because the transmittal of such knowledge or information meets a defined campus need.

An honorarium is not paid for:

  1. consulting services
  2. service agreements
  3. student assistants, or
  4. services of personnel (personnel must be hired through normal recruitment or temporary help procedures)

When bringing in a Non-Resident Alien (not a U.S. Citizen), you must contact Vicky Vongdara in General Accounting (278-7985). She will need the name, address, country, dollar amount and completed Vendor Data Record (204). A Non resident Alien could be subject to Federal Withholding. For more information, please refer to the "Non Resident Alien Requirements" section.

A payment made to a Non-Resident (not a California Resident) providing a service in California is subject to 7% State withholding if the payment exceeds $1,500.

  • For honorarium expenses $5,000 or more, Procurement must prepare a Standard Agreement (contract) with the individual or company providing the service. A requisition must be submitted as soon as possible prior to the presentation to Procurement with (1) Completed Vendor Data Record form (204)
  • If the amount is $4,999.99 or less, no Standard Agreement (contract) is required. Procurement will consider all such requisitions "Incidental" purchases. You may submit these expenses on a Direct Pay form
  • Please allow the Accounts Payable staff up to 10-working days to process payments due on the day of the lecture. If paper work is not received in a timely manner it may cause a delay in processing payment to the vendor.