Skip to main content Skip to main navigation Skip to footer content

Accounting Services

Procedures and Regulations for Payment of Speakers

The following Guidelines and Regulations will help you through the necessary paperwork needed to obtain timely payments for bringing speakers or performing artists to campus. If you have any questions regarding these procedures or need help, please call Brian Cotham in Procurement and Support Services at 278-2111 or to e-mail him click here Brian Cotham.

  1. Begin completion of the paperwork as soon as possible, a minimum of three weeks before the scheduled presentation.
  2. A Payee Data Record (204) must be completed by the speaker and his (her) agent before payment can be made. This form, mandatory for all vendors, requests the Vendor's Taxpayer I.D. Number (FEIN) or Social Security number; mailing address, and residency status. Responsibility for obtaining this form is explained in items 3 and 4 below.
  3. If payment exceeds $5,000, fill out a payment requisition and send to Procurement at least three weeks before the scheduled event so a Standard Agreement form can be prepared and entered into with the speaker or agent. Procurement will send the Payee Data Record form to the speaker or agent with our contract. If the speaker or agent issues their own contract, it can be sent to Procurement with the requisition and will be attached to our contract. Payment can only be issued from a University contract. Upon completion of all paperwork and receipt of the Payee Data Record by Procurement, a check will be prepared and ready for pickup as stated below.
  4. If payment is less than $5,000 it is the responsibility of the department to send a Payee Data Record form to the speaker or agent. If the speaker or agent has submitted their contract for your signature, do not sign the contract. Contact Procurement for a buyer's signature. The department (you) then submits a direct payment request with the contract (signed by buyer in Procurement), an invoice (signed by the speaker/agent), and the Payee Data Record form (completed by the speaker/agent). Send the documents to Accounting Services, mail stop JA58, at least two weeks before the scheduled presentation. No standard agreement is needed.

Keep in Mind:
Speakers, performing artists and their agents usually have their own contracts and ask that you sign these and return them. DO NOT SIGN their contracts. You are not authorized to enter into a contractual agreement on behalf of the University. Only a University contracting officer is authorized to sign contracts.

When Will Payment Be Available?
If proper documents are received by Accounting Services within the requested time frame, a check will be ready for pickup in room 181, Joyal Administration Building, prior to the engagement. Sending the necessary completed paperwork to Accounting Services will ensure the check will be ready when needed.

If the documents are not received by Accounting Services within the requested time frame, a check will be mailed to the speaker or agent after the date of the presentation.

Regulations:

  1. The paying entity (the University) is required to report payments as taxable income for payments of $600 or more. The Speaker will be mailed a Form 1099 for tax purposes.
  2. When payments are made to a speaker or agent that is a nonresident of California, tax must be withheld from such payments and remitted to the Franchise Tax Board (FTB) if payment exceeds/or will exceed $1,500 in a calendar year. The withholding rate is 7% unless a reduced rate has been previously authorized by the FTB. To obtain exemption from withholding or a reduced rate, the vendor must request Form 588 from the Franchise Tax Board for a Nonresident Withholding Waiver or for a reduced rate. The form can be obtained from the Franchise Tax Board website (www.ftb.ca.gov).
  3. Foreign vendors/speakers require special attention, as treaties with their country and visa status must be taken into account to determine tax-withholding percentages. As soon as you know that the speaker you wish to engage is from a foreign country, contact Janice Loo in Accounting Services (telephone number 278-6921 or to e-mail her Janice Loo.

Procedures