Payments to Individuals using
Check Request Forms UoW 1570 or UoW 1571

• Description
• Forms used in this process
• Procedures for Payments of $3,300 or less
  (over $3,300 must be on a PAS Requisition)
• Payment of honoraria
• Services not Allowed
• Check Requests prepared in advance of service end date
• Reimbursement of travel / incidental expenses related to honoraria
  (non-UW individuals)
• Reimbursements to individuals
  • Expenses not reimbursable on a check request form

• Additional payments allowed on a Check Request Form
  (not subject to $3,300 limit)
• Payments to Foreign Nationals
• Contacts

Description

• pay honoraria and related travel expenses to a non-UW individual
• reimburse an individual who has made an expenditure to a vendor on behalf of the University where a Procurement Card is not used

Payments to individuals using the Check Request forms must be for $3,300 or less. In these cases, a PAS requisition / purchase order and invoice voucher is not required. Payments are generally processed within 10 days from the date the form is received.

Payments in excess of $3,300 must be submitted on a PAS Requisition. with an invoice voucher (UoW 1730).

Forms used in this process

• Check Request form (UoW 1570) (instructions) can be used to pay honoraria under $3,300 or reimburse an individual.



• The Multiple Check Request form (UoW 1571)(instructions) can be used for payments to multiple individuals. The multiple check request form is used if the following applies to all individuals being paid:
  • expenses are charged to the same budget number and object/sub object code (expenditure code)
  • the same reason for payment
  • the same service date or service period
  • the checks will be distributed in the same way (i.e. mail to permanent address, pick-up, etc.)
  • are not UW employees
  
  
  
• Independent Contractor / Visiting Lecturer Form UoW 1631 is used to assist the University in determining if the individual performing visiting lecturer services will be classified as an employee of the University or as an independent contractor for federal, state and FICA tax purposes. It is completed by the department and submitted with the payment documents.



• Independent Contractor vs Employee Determination (excluding Visiting Lecturers) Form (UoW 1632) is used to assist the University in determining whether an individual performing services will be classified as an employee of the University or as an independent contractor for federal, state and FICA tax purposes. It is completed by the department and submitted with the payment documents.



• UW Invoice Voucher (UoW 1730) is a payment document used in cases where the check request form does not apply.

Procedures for Payments of $3300 or less

Payment of honoraria

An honorarium is for a presentation-oriented, invitational event such as a lecture, talk, colloquium, address, Grand Round, continuing education presentation or similar activity given to students, staff, faculty, and/or the public at large.

To process a payment for a single honorarium:	To process a payment for multiple honorariums for the same event (all information must be identical for each payee):
Complete Check Request form UoW 1570 (instructions) Attach the required Independent Contractor / Visiting Lecturer Form UoW 1631	Complete the Check Request form UoW 1571 (instructions) Attach the required Independent Contractor / Visiting Lecturer Form UoW 1631 for each payee
Send all forms to: Accounts Payable Payman Team Box 351130 NOTE: Travel expense reimbursements associated with honoraria must be submitted on a separate check request. Please reference the honoraria on the travel reimbursement check request. Payments to Foreign Nationals will require additional forms

Services NOT Allowed on a Check Request Form

Other services are NOT honorariums and must be submitted on a PAS requisition/purchase order with an invoice voucher (UoW 1730) and an invoice from the vendor. Examples of personal services include but are not limited to the following:

• Analyzing
• Consulting (advising)
• Design services
• Editing / Reviewing
• Facilitating
• Interpreters
• Performance fees (excluding UW students)
• Programming
• Organizational Development
• Research Subject Payments

All payments to Individuals for services REQUIRE:

• an Independent Contractor vs Employee Determination (excluding Visiting Lecturers) Form (UoW 1632)
• a UW Invoice Voucher (UoW 1730)
• a PAS requisition / purchase order number
• a formal invoice from the vendor (see invoice example here)
• a detailed description of the business purpose of the expense on the Check Request Form

Contact Purchasing at purhon@u.washington.edu to verify if a service will require a purchase order.

Check Requests Prepared and Submitted in Advance of the Service Ending Date

Check Requests received in advance of the service date will be processed for payment no more than 2 weeks prior to the service end date. The department may either pick up the check or have it mailed to their department. If no check distribution instructions are noted, the check will be mailed to the payee on the service ending date.
See the Check Release Policies and Procedures for further information.

Reimbursement of travel and/or incidental expenses for non-UW individuals related to honoraria

Expenses associated with honoraria may include personal out-of-pocket expenses associated with the honoraria, such as travel, hotel, meals, mileage and supplies. All these expenses require an original receipt for reimbursement. A MapQuest print out is sufficient documentation for the mileage.

Note: Meal receipts are REQUIRED to be reimbursed for actual cost of meals and they must be within the applicable per diem rate. Accounts Payable will not process reimbursement without proper supporting documentation.

Note:

• We do require an Employee versus Independent Contractor Classification Checklist (UoW 1632) for UW students as well. UW students classified as employees may need to be paid through payroll.
  
• If sharing the purchase with budgets other than your own, complete the Request for Shared Purchase (PR3) and forward to Buyer Assignment Box 35115.

 

Reimbursement to individuals:

The Check Request Form (UoW 1570) (instructions) may also be used to reimburse an individual who has made an expenditure to a vendor on behalf of the University.
For future purchase please use a Procurement Card where applicable.

Expenses that are NOT reimbursable on a check request form

• Cash payments an individual makes to research subjects
  (Recommendation: Request a field advance or a petty cash revolving fund)
• Payments for personal services
  (Recommendation: These payments are required to be on a Purchase Order and paid directly to the vendor.
• Rental of equipment or purchase of equipment over $2,000
  (Recommendation: These payments are required to be on a Purchase Order and paid directly to the vendor.)
• Refunds from revenue budgets
  (Recommendation: Should be submitted on a Refund Check Request form (UoW 1768)
• Prizes and awards for UW employees and UW students
  (Recommendation: Prizes and awards for UW employees should be submitted to Payroll.
  Prizes and awards for UW students should be submitted to Student Fiscal Services)
• Gift Certificates for Employee Recognition and Tax Requirements
  (Recommendation: Gift Certificates for UW employees should be submitted to Payroll)
• Travel Expenses not related to an honorarium
  (Recommendation: Create a PAS requisition. Attach appropriate receipts and other documents to a (TEV) and send the TEV and documents to UW Travel Department at Campus Box 351117.)
• Moving Expenses
  (Recommendation: See the Purchasing site on Moving Expenses )
• Housing
• Telecommunication charges such as cell phone or internet usage
  (Recommendation: See the UW Technology site on Telecommunications
• UW tuition
  (Recommendation: See UW Student Fiscal Services website

Note: All food related reimbursements must be within the applicable per diem limits and may only be reimbursed from a budget approved for food. See the Food Policy for further detail.

Procedure or steps:

1. Complete the Check Request form UoW 1570 (instructions)
2. Provide a detailed description of the expenditures and the business purpose of the expenditures on Form UoW 1570, beginning with the phrase "Reimbursement for..."
3. Attach original paid receipts. Keep copies for your records.
• If paid receipts are not available, provide a signed perjury statement.
For scanning purposes, ALL receipts must fit within 8.5" x 11" letter size paper. Small receipts MUST be taped on all 4 sides - not stapled to a blank letter-size paper. All information must be on only one side of the paper


4. Individual to be reimbursed must sign Vendor's Certificate field on form.
5. Send Form UoW 1570 with attachments to:
Accounts Payable Payman Team
Box 351130

Additional payments that may be requested with a Check Request form
(not subject to $3,300 limit)

Check Requests for the payments below should be sent directly to the Payman team @ Box 351130. The types of payments listed below may exceed the $3,300 limit..

• Payments to clubs or groups for assistance at UW athletic games (ushers, parking fee collection, cleanup crews)
  (UoW 1570 only)
• Royalties, copyrights, permission fees, use fees
  (UoW 1570 or UoW 1571 for individuals only)
  (Exception: UoW 1570 may be used to pay these fees to companies and schools also. No purchase order is necessary.)
• Prizes as a result of a contest, games of chance, etc.
  (UoW 1570 or UoW1571 for US taxpayers, UoW 1570 only for foreign nationals)
  
• Scholarship awards for non-UW individuals
  (UoW 1570 or UoW1571 for US taxpayers, UoW 1570 only for foreign nationals)
  
• UW Student musicians and actors performing at UW functions
  (UoW 1570 or UoW1571 for US taxpayers, UoW 1570 only for foreign nationals)
  
• Payment of any insurance to or on behalf of a foreign national
  (UoW 1570 only)
• Application fee for H-1B Visa. For H-1B Visa
  follow the instructions on the International Services Office (ISO) website
• Application fee for I-140.

Payments to Foreign Nationals

Honoraria only:

Foreign National payments may be submitted on individual check request form (UoW1570) or an invoice voucher (UoW 1730) with a purchase order. Foreign National payments may not be submitted on a multiple check request form. All payment requests submitted to Accounts Payable must include appropriate documentation. The following items must be photocopied while the Foreign National is physically at the University of Washington* :

• the passport picture page
• the I-94 or I-94W
• any supporting immigration documents

The documents determine whether an honoraria payment can be made. Payments cannot be released until all paperwork is reviewed and verified by the Financial Services Tax Desk. These documents are submitted to the U.S. Citizenship and Immigration Services (USCIS) upon the Foreign National's departure from the United States.

* Note:
Payments to foreign nationals who perform the services outside the United States do not need to provide the items listed above.

A note must be clearly listed on the back of the check request form indicating the services were provided outside the United States.

Additional documentation may also be required. Please check the Global Operations Support website for more information.

Payment to a foreign national for services must be submitted on a PAS requisition/purchase order with an invoice voucher (UoW 1730).

Payment to a foreign national as research subject must be submitted on a check request. The individual’s country of citizenship must be noted on the check request. Research subject payments to foreign nationals are subject to 30% tax withholding. A 1042S will be issued to the individual whom received payment at the end of the year.

The Department requesting payment is responsible for providing accurate information for reporting to the Internal Revenue Service (IRS) and the U.S. Citizenship and Immigration Services (USCIS).

Contacts

Financial Services
A Department of Financial Management
Modified: November 5, 2009