STIPENDS AND HONORARIUMS
- Any labor activity that is supervised or directed, no matter how infrequent or ad hoc, creates an employment relationship between the College and the worker and as a consequence the compensation must be handled through payroll to assure proper tax withholding. Stipends or honorariums outside of our payroll system are not permitted when an employment relationship exists - no matter how casual or infrequent. Please contact the Accounts Payable Office (x3406) or the Payroll Office (x3299) if you anticipate trying to pay someone with a stipend or honorarium in order to determine if independent contractor status is met and is permitted under Department of Labor and IRS regulations. Payments can always be made to someone through our payroll system because that assures that proper tax withholding will occur. Payment of cash is not permitted.
