Foreign Honoraria

Reason for Directive

UF is bound by U.S. immigration law and IRS regulations when making payments to foreign individuals.

An honorarium is a payment made by colleges and universities to visiting teachers, lecturers, and researchers for participation in a university sponsored activity where no payment is legally required and no contractual obligation for performance exists.

There is no monetary limit or minimum for an honorarium payment. It is a monetary “thank you,” where the individual remains free to withdraw from the event at any time without notice or recourse by the university.

An honorarium may be paid to a foreign national for “usual academic activity.” These activities include lecturing and sharing of knowledge or performance.

Who Must Comply?

All departments processing an honorarium payment to a foreign national or nonresident alien.

Procedures & Best Practices

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