SMU HR Resources

Non-Payroll Payments (Honorarium, Award, Prize)

The process to request a non-payroll payment for visitor at SMU has several important steps that must be followed before a department sends the visitor an invitation letter. The department must ensure that the visitor is eligible to receive the non-payroll payment, as well as determine tax residency status.

Examples of non-payroll payments:

  • Honorarium (lecturing, teaching, sharing knowledge or performance)
  • Reimbursement for travel, lodging and business expenses associated with a visit to SMU
  • Awards/Prizes

The actual process and the forms needed to pay a visitor will vary depending on the following factors:

  1. Is the visitor a U.S. citizen or Permanent Resident?
  2. If the visitor is not a U.S. citizen, what type of visa do they have or will they obtain?
  3. Does the visa allow payment?
  4. If the visitor will obtain a visa, does SMU need to sponsor a visa?
  5. TaxTreaty Eligibility