1. To start the presentation, click on this button in the lower right corner of your screen. The presentation will begin after the screen changes and you press enter.
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2. Incentive and reimbursement
For research participation
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University of Michigan IRB Collaborative

3. University of Michigan Finance Department IRBs
Incentive and reimbursement
University of Michigan
Finance Department
IRBs
incentive
vs.
reimbursement
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4. Incentive reimbursement Incentive and reimbursement
fixed amount for participation
sometimes called compensation
reimbursement
payment for out-of-pocket expenses
related to research participation
involves receipts/documentation
e.g., maps
corresponds to documented expenses
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5. Clearly distinguish Incentive and reimbursement
informed consent document
IRB application
incentives
taxable income
must be accounted for through Human Subject Incentive Program (HSIP)
reimbursements
not considered taxable income
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6. Incentive Incentive and reimbursement
flat (or prorated) payment to all subjects receive
may offset costs, but not tied to particular expenses
may be
cash
check
payment coupon
gift card
nonmonetary item
subject to HSIP policies
considered taxable income
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7. Incentive Incentive and reimbursement
total incentive payment(s) above $600
within a calendar year
a single study or
multiple studies
must be reported to IRS
1099-MISC form
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8. Reimbursement Incentive and reimbursement
offsets actual out-of-pocket expenses
often travel-related
parking
mileage
takes the form of a check
administered by/subject to policies of Accounts Payable Office
not considered taxable income
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9. Incentive and reimbursement for research participation
Human Subject Incentives Program (HSIP)
HSIP
HSIP guidance:
Accounts Payable Office
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U-MIC

10. Thank you. Brian Seabolt IRBMED Cindy Shindledecker IRB-HSBS
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