Types of Non-Employee Payments (For Foreign Individuals)
Service Payments
Non-employee must provide a service as a requirement to receive payment
Ex: Independent Personal Services, Lecture Fee, Performance Fee, Honoraria
Non-Service Payments
A service is NOT required for reimbursments or payment
Ex: Fellowship/Scholarship, Royalty Payment, Retirement, Travel Reimbursement
Definition of Service Payments
Honorarium is an award granted in recognition of a special service or distinguished achievement.
Lecture Fee is a payment for a one time lecture or a series of lectures that occur in a span of two weeks or less.
Performance Fee is made to an individual or group for professional services not directly related to an academic function.
Consulting Fee is a fee to one who gives professional advice or services generally considered to be an expert in their field
Definition of Non-Service Payments
Awards/Prizes
Fellowshipd/Scholarships- are for the purpose of aiding study, training or research
Other Awards-are payments for recognition for some special achievement, skill, knowledge, or renown in a certain area or are won from a contest
Death Payments are payments to a beneficiary upon death of an employee
Reimbursements are payments to compensate an individual for money spent for a UC business item (i.e. travel expense reimbursement)
Retirement Payments are paid to individuals upon qualified retirement
Royalties are payments made for the use of property, especially a patent or copyrighted work
Related Resources:
Alien Immigration Classifications
Alien Manual Payment to Non-Citizens
Alien Employment Authorization Document