PAYMENTS TO GUEST SPEAKERS Business Leadership Symposium 2019 PAYMENTS TO GUEST SPEAKERS 4/22/2019

Presenters Sarah Chronister, Urbana Purchasing Tammy Ziegler, University Payables Kami Van Bellehem, University Payroll and Benefits 4/22/2019

Agenda Contracts Required Speaker Payments Invited Foreign National Speakers 4/22/2019

Contracts Required Sarah Chronister Urbana Purchasing Office 4/22/2019

What Are Our Options? Obtain a quote from the speaker and complete a requisition Obtain a contract from the vendor and complete a requisition Use a Contract for Services under $10,000 and submit through TEM or enter a requisition Submit a contract request and requisition, Purchasing will create a contract Honorarium 4/22/2019

Speaker Payments Tammy Ziegler University Payables 4/22/2019

How to Pay Speaker Travel Use your T-card Travel Arranger Reconcile under Arranged Travel Non-Employee Multiple t-card charges can be reconciled on one ER Reimburse as a TEMP Vendor (TEMP Vendor Foreign Nat’l) Do not need to have a Banner Vendor ID Reimburse as a Vendor: Misc. Payments – Vendors, Non-Employees & Students (Misc. Vendor – Foreign Nat’l) Must have a Banner Vendor ID Use if paying an honorarium 4/22/2019

Travel Expenses All expenses must have a business purpose Guests can have premium travel Upgraded seats Do not have to stay within the lodging limits Car rental insurance Units can set budget limits Choose either per diem or actual receipts for meals Per diem based on destination Itemized receipts 4/22/2019

Honorarium An honorarium is a one-time payment of $5,000 or less, made to an individual who is not an employee of the University of Illinois System for a special and non-recurring activity or event for which no remuneration is collectible by law. Honoraria are typically paid to persons of scholarly or professional standing with the intent of showing appreciation for participation in U of I System educational, research, or public service activities. If payment is negotiated and agreed upon, this is considered a contractual agreement, and should be processed as a payment for professional services, not as an honorarium. 4/22/2019

Honorarium Must be paid to an individual Must have a Banner Vendor ID set up in Banner Potentially 1099 tax reportable Must be a gift If both travel expenses and honorarium combine on one ER If a fee is negotiated or the University invoiced for services, may need a Contract for Services (CFS) 4/22/2019

Invited Foreign National Speakers Kami Van Bellehem University Payroll and Benefits 4/22/2019

Steps for Paying a Foreign National Begin Steps 1 & 2 PRIOR to inviting a foreign national speaker. Payment Selector Tool 1.) Identify or Verify the Payment Type Payment Eligibility Grid 2.) Check Payment Eligibility Document Checklists 3.) Gather Required Forms and Documentation FNPeF/TEM 4.) Submit the Payment Request 4/22/2019

1.) Identify or Verify the Payment Type Payment Selector Tool 1.) Identify or Verify the Payment Type 4/22/2019

Payment Eligibility Grid 2.) Check Payment Eligibility 4/22/2019

3.) Gather Required Forms and Documentation Document Checklists 3.) Gather Required Forms and Documentation 4/22/2019

4.) Submit the Payment Request FNPeF/TEM 4.) Submit the Payment Request Foreign National Payment e-Form Wire Transfer Reimbursements Honorarium Payments Independent Contractor Payments Travel & Expense Management System Direct Deposit/Paper Check Reimbursements 4/22/2019

Tax Withholding (Honorarium & Independent Contractor Payments) Exempts payment from federal & state taxes Individual must have SSN/ITIN at time of visit to campus Appointment must be scheduled with FNSC upon individual’s arrival on campus Appointment will be scheduled at the visitor’s convenience during our regular office hours Tax Treaty Appointments Federal and state taxes are withheld Department may request gross up to accommodate required tax withholding “Department wishes to gross up” must be included in description of payment request Gross up calculator is available on the OBFS website Gross Up Payment 4/22/2019

Questions? 4/22/2019