Department of Political Science

Political Science
1414 Social Sciences Building
267 19th Ave S
Minneapolis, MN 55455

Phone: 612-624-4144
Fax: 612-626-7599
E-mail: polisci@umn.edu

Chair: Raymond D. Duvall

Honorariums and Contracts for Professional Services

If you are hosting a visiting scholar and want to pay him/her an honorarium, he/she must complete an Expense Reimbursement form. Your guest should include travel expenses on this form, attach appropriate original receipts and return it to the accountant for processing.

  • There is no limit on travel reimbursement for visiting scholars, but he/she cannot be reimbursed until he/she has performed the service or for unallowable expenses such as alcoholic beverages or entertainment. If the scholar's visit is supported by the department, make sure he/she is aware of the limits set by the Department Chair.
  • Both immigration and tax laws place a number of restrictions on payments made to short-term foreign visitors , including those on "B" visas or visa waivers. Most foreign scholars and researchers possess a J-1 or H-1 visa which allows them to teach or conduct research while on campus. Most other visa types limit the nature and locations of work which can be performed by the visitor.
    • Foreign visitors present in the U.S. on B-1 or WB visas are prohibited from being paid any form of salary, wage, honoraria, stipend or other form of compensation for services. The can, however, be reimbursed for their expenses.
    • Foreign visitors present in the U.S. on B-2 or WT visas are prohibited from receiving any payment of any kind for any reason.
    • If you are planning to host a visiting foreign scholar, you must contact the Assistant to the Director or Accountant at least two months in advance . Failure to do so could result in problems involving the INS.
  • A Contract for Professional Services must be completed for independent contractors or consultants. The accountant can provide you with a "pencil copy" of the form which you will need to complete and return to her/him for processing. Once the contract is approved and the contractor/consultant has completed the work, he/she must submit an invoice to the accountant in order to be compensated. This also applies to organizations performing services such as data analysis. Contracts must receive prior approval from Purchasing before the work is performed . The accounting office reserves the right to refuse processing of payment to contractors when the procedure has not been followed.
  • Payments to contractors and honoraria paid to visiting scholars can be subject to tax depending on the amount of compensation. Make sure to obtain social security numbers for contractors and visiting scholars. Whenever possible, payments should be forwarded to an individual's home address rather than his/her institution.
  • Current U of M employees cannot be paid as consultants. Faculty or staff performing services for departments other than his/her home department must be paid through payroll, either as a lump sum or on an hourly basis. This rule also applies for former employees who have been off the U of M payroll for less than one (1) year.