Description

Currently the Internal Revenue Service requires UNLV to report all cumulative payments for services by non-employees in excess of $600 in a calendar year.

Any payments to NSHE employees (including student workers) will be reported to the IRS as W-2 wages regardless of the amount paid.  This would include payments to research and survey participants.  Any payment made to an employee of NSHE will be subject to income tax and other withholdings as applicable.  Please contact the Payroll Department if the payment needs to be grossed up to cover appropriate taxes. 

Payments made to persons other than US Citizens or Permanent Resident Aliens must follow the policy and procedures set forth in the NSHE Manual "Payments Made to Nonresident Aliens."   Under no circumstances should payments be processed to Nonresident Aliens unless it has been approved by the UNLV Nonresident Alien Tax Specialist.


Policy

Approval to Conduct the Research
Before there can be a paid survey conducted (regardless of the funding source), that survey needs to be approved by the Institutional Review Board for Human Subjects.

Additional information can be obtained at the Board's web site at: http://www.unlv.edu/Research/OPRS/14.html or by calling x52794.


Procedure
 
Payments made directly to the research participant by the researcher. The researcher will pay each participant at the time of the survey:

Single payment up to $50 (or $100 for NSHE employees) requires:

1. Prior to paying research participants:
   • Obtain approval (Approval to Conduct the Research).
   • Prepare a Payment Voucher (PV) payable to the researcher for the total amount required
   • Attach a copy of the IRB approval letter.
   • Complete the "Research Affidavit" and attach it to the PV
   • Submit the PV and its attachments to A/P a minimum of two (2) weeks prior to the date the funds are required.
2. After project is completed or funds are paid to participants:
   • Return copy of original PV
   • Attach Acknowledgement of Payment Receipt form(s).
     • For payment(s) up to $50, a social security number is not required.
       Exceptions:
       • If payment is to a nonresident alien, please contact A/P prior to paying participant.
       • For NSHE employees, you must include the social security number. Accounts Payable will report this income to Payroll on a supplementary income form.

Any single or cumulative payment that exceeds $100 to a NSHE EMPLOYEE must be processed on an Employment Document (EDOC) and submitted to Human Resources.

Payments made directly to the research participant by Accounts Payable. Accounts Payable will process a check to the participant after the survey is completed.

Single payment greater than $50 or cumulative payments greater than $100 in a calendar year requires:

1. Prior to documentation being submitted to A/P
   • Obtain approval (Approval to Conduct the Research).
2. After project is completed:
   • Prepare a Payment Voucher (PV)
     • In the space for Vendor Code enter "see IRS W-9 forms attached"
   • Attach a copy of the IRB approval letter.
   • Attach up to 26 original IRS W-9 Forms to a single PV
     • Use additional PVs if required.
     • Retain a copy of each PV and completed W-9 forms for your records.
   • Submit the PV and its attachments to A/P (MS1053)
     • Inform the research participant that they should receive their checks in the mail at the address they cited on the W-9 Form within 15 business days after the PV is received in A/P.
   • The person conducting the research will not forward any calls regarding the status of the payments to A/P. A/P will only accept calls from the researcher or refer calls received to the researcher.

Survey Confidentiality
Information concerning the result of the research or survey is confidential and should not be attached to any payment.


Some things to remember:

• You must obtain approval before the survey is conducted
• A completed W9 must be submitted for each participant (non-employee) receiving payment greater than $50.00
• Payments under $50.00 will be made payable to the researcher
• Do not attach research or survey results for confidentiality
  
  
• For any questions, please contact the Assistant Controller for A/P at 895-1143