Expenditure Policy - 5.11-12 Honorariums and Account Codes

5.11 Honorariums for Non-Employees and Employees

Due to IRS reporting requirements all honorariums are required to be paid through accounts payable . However, if the non-employee honorarium is $75.00 or less the College will allow a non-cash gift to be given in lieu of payment. Non-cash gifts include items such as (but not limited to) books, flowers, Messiah College gift card, and clothing. This does not apply to employees. All employee honorariums must be paid through payroll regardless of dollar amount. If a gift is purchased for an employee for an honorarium payment, it must be reported to payroll and is subject to appropriate Federal, State, and Local taxes.

5.12 Appropriate Account Codes

Please reference the Account Listing.pdf located on the Controller’s Office web page.