No, an employee of the University cannot be paid an honorarium. If applicable, an additional payment can be made to an employee using the one-time payment process in Workday.

No, only an individual can receive an honorarium. A company would need to submit an invoice and be paid via supplier invoice.

That is fine to add to the payment, however the Spend Category 3940, Visitor Travel should be used for the associated expenses.

No. Gift cards cannot be purchased for Brown employees or students.

There is not a standard software used, so we suggest storing gift card recipient information in password-protected document.

All expenses reports need to be submitted within 60 days of the completion of travel. Travel expenses purchased in advance (e.g., airline or train tickets or conference registration fees) can be reimbursed prior to travel. Alternatively, all expenses from a trip can be submitted together within 60 days of the completion of travel.

No. All expenses must be substantiated within 60 days of the completion of travel.

The date an expense report is started in Workday is the date used to determine timely substantiation.

Submit the reimbursement as normal noting that the expense is “OVER 60 DAYS” in the header of the expense reimbursement. The reimbursement will be paid as a taxable payment through Payroll. If the reimbursement should be expensed against worktags other than those used for your salary/benefits, a journal entry will need to be submitted.

Journal Entries for Expense Reimbursements Over 60 Days SOP

Yes - This is acceptable as an infrequent team building exercise. All participants must follow Brown's Annual Spending Guidelines as well as the AWA Expense Reimbursement Policy.

• Payment showing $0 Balance
• Receipt with last 4 digits of credit card indicating payment
• "Paid" with method of payment indicated (e.g. Paypal, Apple Pay, ect.)

There are several types of Uber Cash. If you load a "revolving fund" that allows you to prepay and is then listed as "Uber Cash" on your receipt, this is acceptable and can be reimbursed. You should note on your expense reimbursement request that this is a prepaid fund. Uber Cash received as a promotional credit or Uber Cash that has been built up in some way over time and is then received as credits is not reimbursable. Only amounts actually charged to your credit card or other payment method are reimbursable. 

No, personal donations made by employees no matter how small are not reimbursable.

Yes, you can have both in the same ER. If, for example, you take the train or Uber to Boston for an international flight, the ride to the airport would be either "Train - Domestic" or "Taxi - Domestic" while the flight would be "Airfare - International".

If your expenditure exceeds the University’s spending guidelines, you will need to obtain Senior Officer approval for the reimbursement and then attach the approval to the reimbursement request.

• Use the Business Meals spend category when dining in a restaurant or when purchasing meals/sandwiches from a grocery store (Spend Category: 3210D, Meals: Business Domestic)
• Use the Food and Provisions spend category when purchasing food supplies for office use (Spend Category: 3230D, Food & Provisions Domestic)

• Use the America To Go Catering spend category when restaurant catering purchases for Brown Buys are made through the America to Go punch out process. (Spend Category: 3325, America to Go Catering)
• Use the External Catering spend category for payments to individuals (who cannot be employees of the University), or to companies who provide catering services to the University (Spend Category 3317, Catering Services - External).

A conference is a large, formal meeting with a clearly defined agenda where attendees register for the event. Expenses associated at conferences hosted at Brown are charged to Conference Expense: Spend Category 3130. The Business Meals and Hospitality policy does not apply.

• If the number of attendees if 9 or less, the form is not needed and all names should be listed in the Expense Report submitted in Workday.
• If the number of attendees is 10 or more, the form is also not needed and a group name can be used in the Expense Report submitted in Workday.

Please refer to the Payment to Foreign Nationals at Brown Chart for a summary of the types of payments permitted on visas frequently presented at Brown. Also visit the Foreign National Visitor Payments section on our website Foreign National Payments and Taxation .  If your visitor has a visa that is not listed, you will need to contact  foreignnationaltax@brown.edu for assistance.

• Brown University is required to comply with US tax and immigration law when making payments to foreign nationals.  Data entered directly into the Sprintax Calculus database by the foreign national visitor permits an accurate review of his/her immigration data and will automatically generate US tax forms, such as form 8233, Form W-8 Ben and the Sprintax Summary that the visitor needs to sign.

• A representative from the department hosting the visitor should complete the Foreign National Payment Form and email it to the Tax Office (foreignnationaltax@brown.edu) The Tax Office will create a Sprintax Calculus Account and send the activation email to the visitor using the email address provided.  The activation email will explain the process to the visitor. 

• Foreign national visitors must enter specific data pertaining to their immigration and tax status into Sprintax Calculus.  This data needs to be entered and reviewed by the Tax Office prior to the visitor’s first payment.  This data must be refreshed at the beginning of every calendar year or if visa documents are extended within the year.  If payments to your visitor occur in two calendar years, your visitor must refresh his/her data at the start of the new calendar year.

• Foreign Nationals receiving a fellowship payment are required to provide documents related to their Visa Status, such as copies of passports, passport stamps, visas, etc., to support data entered into Sprintax Calculus.  The documents are uploaded to the document exchange located in Sprintax Calculus.  The Tax Office will request this information directly from the visitor however, if the visitor does not provide the required documents in Sprintax Calculus we may request your assistance as the visitor cannot be paid until we receive the required documentation.
• If the visitor is receiving an expense reimbursement only for travel, he/she will have to provide you with a copy of their visa and a signed copy of the Foreign Visitors Honoraria/Expense Reimbursement Attestation Form (form is required for B1/WB visa holders).

• Fellowship payments to US Citizens/Residents are not reportable on Form 1099.  However, they may be taxable.  The fellowship recipient should consult IRS Publication 421 - Scholarships and Fellowships, and IRS Publication 970  – Tax Benefits for Education and IRS Fellowship/Scholarship/Grant Income Calculator.
• Fellowship payments to foreign nationals are reportable on Form 1042s.  If the foreign national fellowship recipient is the resident of a country with whom the United States has a tax treaty and also meets other criteria, the payment may not be taxed.  Otherwise, fellowship payments are taxed at a Federal rate of 14% and RI rate of 3.75%.

No, fellowship payments are not subject to time limits and payment limits are dictated by budget decisions.

• Fellowship payments may be paid in one lump sum or as periodic payments.  If paying periodically, you must attach to the Miscellaneous Payment Request the following - Foreign National Payment Form, Payments to Visiting Researchers/Scholars Form and the letter of invitation to each supplier invoice.

• Please refer to the Payment Decision Tree to determine if it is an Honorarium payment
• If not, an Honorarium, please refer to the Guest Speaker Processes below to determine the best process to follow if you are compensating or not compensating the speaker

Guest Speaker Process-Not Compensated

Guest Speaker Process-Compensated

• Yes, if they are specifically allowed on a sponsored grant (FD500). The expense needs to be processed on a miscellaneous payment using the spend category NIH or other grant funded childcare allowance (9240). This is a taxable benefit and will be reported on a Form 1099-NEC. The expense must be supported by receipts and proof of payment. If the funding is from the National Institutes of Health (NIH) on its National Research Service Award (NRSA) fellowships and institutional training grant awards, please refer to additional guidance found on the Division of Research website.
• If childcare expenses are being funded on any other funding source other than FD500, the reimbursements are taxable and would be processed via payroll.