What is Honorarium?
It is a payment given for a service for which custom or propriety forbids a price to be set. Honoraria is the plural form of Honorarium.
What are some examples of Honoraria?
Honoraria are payments for a one-time teaching or speaking engagements to individuals who are not employed by Brooklyn College. This method of payment is usually made to a guest speaker or lecturer as a “thank you” and gesture of good will and appreciation. Further examples are: writing, publishing an article, serving on a panel, and, compensation made as a gratuity or an award of honor. Honorariums shall also include expenses incurred for travel, lodging, and meals related to the service performed.
Is Honoraria Taxable?
Honoraria represent taxable income to the recipient. All payments require a social security number. If accumulated honoraria payments are $600.00 or more during a calendar year, a 1099 is sent to the recipient and the IRS. Questions should be directed to the Office of the Comptroller.
How are Honorarium Processed?
Honorarium is processed as a Payment Request. The Brooklyn College Foundation (BCF) submits the payment requests and determines the use of the funds.
Which Department Approves and Processes Honoraria?
All BCF payment requests and Non-Tax Levy payroll appointments, with supporting documentation, are approved and processed through Fiscal & Business Services Center (FBSC), located in Boylan Hall, room 1146. For more information, please email: FBSC@brooklyn.cuny.edu.