Human Subject Payments
Paying Human Subjects for Research Studies Summary
This policy outlines the process for compensating human subjects participating in research studies at the university while ensuring compliance with privacy regulations and IRS guidelines.
Eligible Participants
Human subjects are individuals who participate in research studies by contributing data through direct interaction with the researcher, such as in interviews, surveys, or behavioral observations. These contributions are essential for conducting various types of research, particularly in fields like psychology, social sciences, and education.
Approval Process
The researcher typically makes payments directly to human subject participants and often requests a fund advance to fund these payments. Payments can be issued in cash or as gift cards; however, purchasing gift cards requires prior approval from the Managing Director of Accounting, Tax, and Compliance. If the total amount exceeds $5,000, additional approval from the AVP of Financial Operations and the University Controller is also required.
Forms & Documentation
Departments making direct payments to human subject participants must complete various forms (depending on the payment amount) to ensure proper tracking and reporting.
The required forms are:
- Human Subject Payment Log: for payments up to $50
- Human Subject Payment Voucher 1: for payments $51-$100
- Human Subject Payment Voucher 2: for payments over $101 or more
Key Payment Guidelines
Payments exceeding $600 per calendar year must be reported on IRS Form 1099- MISC. Incentives should not exceed $100 per instance without the required tax information collected as required by tax law.
