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Should my payee be paid via Honorarium or Independent Contractor Agreement (ICA)?

An honorarium is a payment for a one-time speech or performance with no other requirement. speech or performance with no other requirement. Anything beyond an honorarium for an individual requires an independent contractor agreement.

Employees can not receive honoraria or be independent contractors. Anyone on the NYS payroll within the last 24 months or paid as an employee from another BC entity is an employee.

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