Foreign National Honorarium Payments

Special instructions:

Honorarium is a gratuitous payment for a foreign national individual’s participation in a usual academic activity, such as lecturing, teaching or other means of knowledge sharing that is for the benefit of the University.

The honorarium CANNOT be paid for:

  • Individuals bearing responsibility for grading or taking class attendance (follow HR employment processes),
  • Forum, workshop, seminar, lecture series or multiple course lectures that qualify as personal and professional services (see instructions for Independent Personal/Professional Services),
  • Any current employee of ASU or other state agencies (pay as One-Time Pay for ASU employee or Dual Employment(CP-30) if employee of another state agency),
  • A foreign national on F-1, H-1B, TN and O visas
  • Travel reimbursements for B-2/VWT visas (Exceptions must be approved in advance by the University Controller),
  • A foreign national who does not meet the 9/6/5 Rule.

9/5/6 Rule is defined as: the activity does not last longer than 9 days at any single institution and the visitor cannot accept honorariums or expense reimbursements from more than 5 institutions in the previous 6-month period).

The total amount of an honorarium including expense reimbursements may not exceed $2,000.00 and is all inclusive (see Policy 501.22 for exceptions).

Payment Procedures

Please follow Procedures for Payments to and on behalf of Foreign Individuals.

Taxation

The honoraria payments to foreign nationals are subject to 30% federal tax withholding and 34% if the payment is greater than $1,500 (4% NC income tax withholding), unless exempted by a tax treaty.

Documentations

The Eligibility Determination Request for Payment to/on behalf of Foreign Individuals (.pdf) must be collected and submitted to Controller's Office prior to the time of service.

Other Documentations Protencially Required for Payment:

  • Copy of the passport biographic page, and passport expiration page (if not on biographic page)
  • Copy of the visa 
  • Online Foreign National Information Form via FNIS (e-mail Controller's Office at zhouya@appstate.edu for guest access)
  • IRS Form W-8BEN (.pdf)
  • If J-1 visa, authorization from sponsor institution's International Office, such authorization for J-1 students must specify that the work was to be done under Academic Training
  • Request for Direct Payment (.pdf) 
  • Vendor Electronic Payment Authorization Form (See Contoller's Office Forms and Procedures)
  • Wire Transfer Request, if applicable (See Controller's Office Forms and Procedures)
  • Most recently form I-94
  • IRS Form 8233, for claiming treaty benefits (Controller's Office will fill out the form upon request, recipient's signature is required)
  • Copy of social security card or ITIN, if claiming treaty benefits (No treaty benefit is allowed without a valid SSN or ITIN)

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Office of the Controller
P.O. Box 32125
Boone, NC, 28608 USA
(828) 262-2110

Third Floor, Suite 340
B.B. Dougherty Administration Building

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