Skip to main content
Humanities and Social Sciences 
Faculty and Staff Resources

Honorarium

An honorarium is a monetary token of appreciation in lieu of payment for services.

How it Works

  • The department determines the appropriate amount to pay an individual or guest that performs a service for your department.
  • The vendor does not invoice the department.
  • The department can elect to pay just an honorarium to the non-employee and no travel expenses.
  • The honorarium expenses are processed on a Small Purchase Voucher (SPV) using account code 51950.

Honoraria are the responsibility of the department contracting for the personal services of a non-employee (as opposed to an individual submitting an invoice). Departments can submit (1) the invitation letter that includes the full name and address of the recipient and the amount of the honorarium offered or (2) the College of Humanities and Social Sciences Financial Services Request form.

If payment is from state or federal funds, this amount should cover all expenses, including travel expenses, incurred by the non-employee in lieu of a separate reimbursement.

Honorariums for services are paid on a Small Purchase Voucher (SPV) using account code 51950.

Expense Account Code Descriptions

51950 Honorariums: This minor account includes the payments to professional persons for services rendered when custom or propriety for bid the setting of fees.

51951 Honorarium: Expense Reimbursement: This minor account includes substantiated travel and expense reimbursements to professional persons for services rendered when custom or propriety forbid the setting of fees.

Do not process honorarium expenses through the Travel Center.  When a department elects to pay for or reimburse travel expenses, in addition to the honorarium for services, those expenses should be paid on one Small Purchase Voucher.

Proper account coding depends upon the Funding Source (project) used to pay the related travel expenses:

State or Federal funds

  • Travel expenses (receipted and non-receipted) must be added to the honorarium and all of the expenses must be coded to 51950 on one SPV.

Non-State (Trust or Discretionary) Funds

  • Receipted travel expenses must be coded to 51951. The honorarium fee itself is coded to 51950 on same SPV to make one payment.
  • Un-receipted travel expenses must be coded to 51950.  The honorarium fee would also be coded to 51950 on  the same SPV to make one payment.

Follow the same coding procedure when using 51970 and 51971 for Academic Instruction/research services.

Example 1: SPV paying honorarium for services only

Honorarium: $500.00 for service

Project: Any project

→ Code all to Account 51950

Example 2: SPV paying an honorarium for services and receipted travel expenses from state funds

Honorarium: $750.00 ($500 for service & $250 receipted travel expenses)

Project: 2xxxxx (state funds)

→ Code all to Account 51950

Example 3: SPV paying an honorarium for services from state funds and receipted travel from trust

Honorarium: $750.00 ($500 for service & $250 receipted travel expenses)

1st Project: 2xxxxx

→ Code $500 to Account 51950

2nd Project: 6xxxxx or other trust account

→ Code $250 to Account:51951

Example 4: SPV paying an honorarium for services as well as receipted and non-receipted travel expenses

Honorarium: $750.00 ($500 for service, $65 un-receipted per diem meals, and $185 receipted travel expenses)

1st Project: Any project

→ Code $565 to Account51950 (un-receipted must be paid using 51950 code)

2nd Project: Any project except state or federal

→ Code $185 to Account 51951