Payee Categories

Description: Suppliers are businesses that provide goods or services to the university.

Example: A company supplying laboratory equipment, professional services, maintenance, software, etc.

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Description: Independent contractors are self-employed individuals who provide specialized services to a university on a contractual basis and meet the IRS definition of an Independent Contractor.

Example: An individual hired to develop a training program.

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Description: A volunteer participant in a research study is known as a human subject.  Federal regulations define human subjects as living individuals from whom a researcher obtains either identifiable private information or data through intervention and/or interaction with the individuals.  Volunteer participants are sometime compensated for their participation.

Example: Volunteers participating in a psychological study.

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  • Human Subject Participants are typically compensated through a gift card.
  • Participants may also be compensated through a payment request using the UShop One-Time Payment Request form when appropriate
  • For further information, please reference this Sharepoint guide.

Description: This category is only applicable to externally funded research activity; other funds may not be used for these types of payments. Participant support costs means direct costs for items such as stipends or subsistence allowances, travel allowances, and registration fees paid to or on behalf of participants or trainees (but not employees) in connection with conferences, or training projects. Please note that this does not include human subject incentive payments.

Example: As part of externally sponsored research, an individual is paid a stipend or other type of allowances, e.g., registration fees or travel reimbursement  in connection with a conference or training projectAdditionally, other costs in support of a participant’s involvement in the sponsored activity may be appropriate if approved by sponsor and consistent with the terms and conditions of the award.

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Description: Honorarium is a monetary token of appreciation for short-term activities or events where the University does not expect, nor is payment contingent upon, a particular result. The purpose of an honorarium is primarily to confer distinction upon or to symbolize respect, esteem or admiration for the recipient. It is paid as a non-negotiated one-time payment that is not legally required and is not provided in lieu of reimbursement of travel expenses.  The honorarium may not be negotiated by either the individual providing service or USNH and requires approval by a Dean, Vice President or President.

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Description: Employee reimbursements are payments made to employees for approved expenses incurred during their work for the university.

Example: Reimbursing an employee for travel expenses to attend a conference.

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Description: Non-employee reimbursements are payments made to non-employees for approved expenses incurred while conducting business on behalf of the university.

Example: Reimbursing a guest speaker for their travel expenses.

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Description: Student reimbursements are payments made to students for approved expenses incurred during their studies or university-related activities.

Example: Reimbursing a student for research materials.

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Description: Awards are allowed to the extent the expense is reasonable and necessary to carry out the mission of USNH. Awards may not be lavish or extravagant. An award is tangible property, cash, gift card or gift certificate given to an individual in recognition of meritorious performance or productivity.  Awards must be approved by a Dean, Vice President or President.

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Description: Prizes are allowed to the extent the expense is reasonable and necessary to carry out the mission of USNH. Prizes may not be lavish or extravagant.  A prize is tangible property, cash, a gift card or gift certificate won by an individual in a game of chance or in connection with a USNH-sponsored event. The prize may result from a wager (e.g., UNH Hockey 50/50 raffle) or no wager (e.g., the 100th person to walk through the door). All prizes are taxable income to the recipient. Prizes must be approved by a Dean, Vice President or President.

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