eShop鈥檚 new honorarium form can be used to pay honorariums when a third-party individual has volunteered in some capacity (e.g. made a presentation) as a favour with no expectation of compensation.
When assessing whether a payment is considered an honorarium, remember that honorarium payments:
- Are nominal and not reflective of the market value of the services being performed.
- Are made to an individual (not a business!) for voluntary services for which fees are not legally or traditionally required.
- Are made on a one-time or non-routine basis to an individual as a 鈥渢hank you鈥�.
- Do not involve an invoice or negotiation of the amount.
- Are not made to 杏吧原创 employees, professional speakers, or consultants who perform the requested service for a living.
When completing the honorarium form in eShop, remember that:
- Each of the honorarium criteria listed in the 鈥淗onorarium Payments to Individuals鈥� section must be selected to confirm the validity of the payment as an honorarium.
- Supporting documentation must be attached. Examples include event advertisements, departmental memos, and event agendas.
- Supporting documentation should include the person鈥檚 legal name, home address, e-mail address, amount offered, and context of the event.
- The individual鈥檚 Social Insurance Number (SIN) should never be recorded in eShop or e-mails. The SIN can be provided by phone to Accounts Payable (extension 1524).