Pay Individuals
Internally created invoices such as honorariums, awards, stipends and grants should be entered in Compass via a Payment Request. Compass is Emory's enterprise-wide PeopleSoft Financial System.
- Vendors – send your invoices to your Emory Campus partner
- Emory Campus - Enter a Payment Request in Compass for Non-PO payee payments
What is a Payment Request?
The Payment Request form is a form used for processing payments (invoices) that are not on a PO. Types of payments include:
Definition:
Honorariums are a one-time payment made to an individual (not a corporation, business or partnership), who is not an employee, student employee, or a student at the university, for a special and non-recurring activity or event with a short duration for which a fee is not legally or customarily required and which fixed business price has not been set.
Honoraria are typically paid to persons of scholarly or professional standing expertise with the intent of showing good will and appreciation for voluntary service to the university.
Guidance:
For more information, see Honorarium Guidance (DOCX).
Taxable?
Yes. Honorariums are taxable and reported as:
- Domestic: 1099-NEC (1099N-01)
- International: 1042-S
Step by Step Process
As you complete the Payment Request form, make sure the following fields are selected that are specific for honorariums.
- Request Type: Payment to Individual
- Request Sub Type: Honorarium
- Attachments: (Step 2), make sure you add your attachments to the payment request by clicking on the Attachments link. Documentation should include:
- Signed Supplier Individual Information Form (SIF)
- Supporting documentation (memo, email, letter) indicating the honorarium recipient, amount and approval
- Supplier ID: Click on the Search icon to find the person you want to pay.
- If you cannot find the person, this means they are not set up in the vendor database.
- Before the payment request can be approved for payment, Accounts Payable will need to set the payee up in the vendor database. (Honorariums are taxable; therefore, the vendor needs to be created in the vendor database for tax reporting purposes.) AP will use the SIF attached to the payment request to set up the vendor.
- After AP creates and approves the vendor, AP will update the Payment Request with the Supplier ID number that was just created.
As designed by the workflow, the payment request is routed first through the department for approval and then sent to AP for final review and approval. Accounts Payable will review the payment request for accuracy and completeness.
After approval is submitted, the payment will be generated in the next pay cycle run. The payment type is determined by how the vendor has been set up in the vendor database (I.e., check or ACH).
Definition:
Awards are payments made to students or non-Emory employees in recognition of an accomplishment (reportable for tax purposes) or to assist them in further research opportunities (non-reportable for tax purposes).
Taxable?
Depends:
- Taxable if the award is for an accomplishment
- Domestic: 1099-MISC (1099M-03)
- International: 1042-S
- Non-Taxable if the award is to assist the student in further research
Step by Step Process
As you complete the Payment Request form, make sure the following fields are selected that are specific for honorariums.
- Request Type: Payment to Individual
- Request Sub Type: Non-PO Payment
- Attachments: (Step 2), make sure you add your attachments to the payment request by clicking on the Attachments link. Documentation should include:
- Signed Supplier Individual Information Form (SIF)
- Supporting documentation (memo, email, letter) indicating the honorarium recipient, amount and approval
- Supplier ID: Click on the Search icon to find the person you want to pay.
- If you cannot find the person, this means they are not set up in the vendor database.
- Before the payment request can be approved for payment, Accounts Payable will need to set the payee up in the vendor database. (Honorariums are taxable; therefore, the vendor needs to be created in the vendor database for tax reporting purposes.) AP will use the SIF attached to the payment request to set up the vendor.
- After AP creates and approves the vendor, AP will update the Payment Request with the Supplier ID number that was just created.
As designed by the workflow, the payment request is routed first through the department for approval and then sent to AP for final review and approval. Accounts Payable will review the payment request for accuracy and completeness.
After approval is submitted, the payment will be generated in the next pay cycle run. The payment type is determined by how the vendor has been set up in the vendor database (I.e., check or ACH).
Definition:
Stipends are a fixed sum of money paid periodically to someone who is providing a service or receiving career training, but not necessarily for work performed. A stipend can help cover basic expenses or enable someone to be exempt from wages or salaried employment. Stipends can be considered compensation or awards.
Guidance:
For more information, see Stipend Guidance (DOCX).
Taxable?
Yes. Stipends are taxable and reported as:
- Compensation: (Requires services to be performed)
- Domestic: 1099-NEC (1099N-01)
- International: 1042-S
- Awards: (Does not require services to be performed)
- Domestic: 1099-MISC (1099M-03)
- International: 1042-S
Step by Step Process
As you complete the Payment Request form, make sure the following fields are selected that are specific for honorariums.
- Request Type: Payment to Individual
- Request Sub Type: Non-PO Payment
- Attachments: (Step 2), make sure you add your attachments to the payment request by clicking on the Attachments link. Documentation should include:
- Signed Supplier Individual Information Form (SIF)
- Supporting documentation (memo, email, letter) indicating the honorarium recipient, amount and approval
- Supplier ID: Click on the Search icon to find the person you want to pay.
- If you cannot find the person, this means they are not set up in the vendor database.
- Before the payment request can be approved for payment, Accounts Payable will need to set the payee up in the vendor database. (Honorariums are taxable; therefore, the vendor needs to be created in the vendor database for tax reporting purposes.) AP will use the SIF attached to the payment request to set up the vendor.
- After AP creates and approves the vendor, AP will update the Payment Request with the Supplier ID number that was just created.
As designed by the workflow, the payment request is routed first through the department for approval and then sent to AP for final review and approval. Accounts Payable will review the payment request for accuracy and completeness.
After approval is submitted, the payment will be generated in the next pay cycle run. The payment type is determined by how the vendor has been set up in the vendor database (I.e., check or ACH).
Definition:
Grants are a type of financial aid for colleges that offers free money that does not need to be paid back, as long as students meet the grant's criteria. Unlike student loans, grants offer unrestricted use of funds and do not have repayment obligations.
Taxable?
Yes. Grants are taxable and reported as:
- Compensation: (Requires services to be performed for Emory)
- Domestic: 1099-NEC (1099N-01)
- International: 1042-S
- Awards: (Does not require services to be performed for Emory)
- Domestic: 1099-MISC (1099M-03)
- International: 1042-S
Step by Step Process
As you complete the Payment Request form, make sure the following fields are selected that are specific for honorariums.
- Request Type: Payment to Individual
- Request Sub Type: Non-PO Payment
- Attachments: (Step 2), make sure you add your attachments to the payment request by clicking on the Attachments link. Documentation should include:
- Signed Supplier Individual Information Form (SIF)
- Supporting documentation (memo, email, letter) indicating the honorarium recipient, amount and approval
- Supplier ID: Click on the Search icon to find the person you want to pay.
- If you cannot find the person, this means they are not set up in the vendor database.
- Before the payment request can be approved for payment, Accounts Payable will need to set the payee up in the vendor database. (Honorariums are taxable; therefore, the vendor needs to be created in the vendor database for tax reporting purposes.) AP will use the SIF attached to the payment request to set up the vendor.
- After AP creates and approves the vendor, AP will update the Payment Request with the Supplier ID number that was just created.
As designed by the workflow, the payment request is routed first through the department for approval and then sent to AP for final review and approval. Accounts Payable will review the payment request for accuracy and completeness.
After approval is submitted, the payment will be generated in the next pay cycle run. The payment type is determined by how the vendor has been set up in the vendor database (I.e., check or ACH).
Definition:
Scholarships are amounts paid to, allowed to, or for the benefit of a student to aid in the pursuit of studies. It may also be in the form of a reduction in the amount owed by the recipient for tuition, room and board, or any other fee.
Guidance:
For more information, see Scholarship Guidance (DOCX).
Taxable?
Depends
If there is any service component tied to the funding, the amounts are considered compensation, the recipients are treated as employees, and the payments are subject to withholding and reporting as wages.
To be non-taxable, there must be no obligation required of the student other than remaining enrolled in a degree plan and maintaining qualifying requirements of the award.
For more information, see Tax Treatment for Scholarships and Fellowships (DOCX).
Step by Step Process
As you complete the Payment Request form, make sure the following fields are selected that are specific for honorariums.
- Request Type: Payment to Individual
- Request Sub Type: Non-PO Payment
- Attachments: (Step 2), make sure you add your attachments to the payment request by clicking on the Attachments link. Documentation should include:
- Signed Supplier Individual Information Form (SIF)
- Supporting documentation (memo, email, letter) indicating the honorarium recipient, amount and approval
- Supplier ID: Click on the Search icon to find the person you want to pay.
- If you cannot find the person, this means they are not set up in the vendor database.
- Before the payment request can be approved for payment, Accounts Payable will need to set the payee up in the vendor database. (Honorariums are taxable; therefore, the vendor needs to be created in the vendor database for tax reporting purposes.) AP will use the SIF attached to the payment request to set up the vendor.
- After AP creates and approves the vendor, AP will update the Payment Request with the Supplier ID number that was just created.
As designed by the workflow, the payment request is routed first through the department for approval and then sent to AP for final review and approval. Accounts Payable will review the payment request for accuracy and completeness.
After approval is submitted, the payment will be generated in the next pay cycle run. The payment type is determined by how the vendor has been set up in the vendor database (I.e., check or ACH).
Definition:
Fellowships are amounts paid for the benefit of an individual to pursue study, training, or research, and generally require services to be performed (either currently or in the future) as a condition of the award.
Guidance:
For more information, see Fellowship Guidance (DOCX).
Taxable?
Depends
If there is any service component tied to the funding, the amounts are considered compensation, the recipients are treated as employees, and the payments are subject to withholding and reporting as wages.
To be non-taxable, there must be no obligation required of the student other than remaining enrolled in a degree plan and maintaining qualifying requirements of the award.
For more information, see Tax Treatment for Scholarships and Fellowships (DOCX).
Step by Step Process
As you complete the Payment Request form, make sure the following fields are selected that are specific for honorariums.
- Request Type: Payment to Individual
- Request Sub Type: Non-PO Payment
- Attachments: (Step 2), make sure you add your attachments to the payment request by clicking on the Attachments link. Documentation should include:
- Signed Supplier Individual Information Form (SIF)
- Supporting documentation (memo, email, letter) indicating the honorarium recipient, amount and approval
- Supplier ID: Click on the Search icon to find the person you want to pay.
- If you cannot find the person, this means they are not set up in the vendor database.
- Before the payment request can be approved for payment, Accounts Payable will need to set the payee up in the vendor database. (Honorariums are taxable; therefore, the vendor needs to be created in the vendor database for tax reporting purposes.) AP will use the SIF attached to the payment request to set up the vendor.
- After AP creates and approves the vendor, AP will update the Payment Request with the Supplier ID number that was just created.
As designed by the workflow, the payment request is routed first through the department for approval and then sent to AP for final review and approval. Accounts Payable will review the payment request for accuracy and completeness.
After approval is submitted, the payment will be generated in the next pay cycle run. The payment type is determined by how the vendor has been set up in the vendor database (I.e., check or ACH).
Definition:
Subawards are awards provided by a passthrough entity (such as Emory University) to a subrecipient for the subrecipient to carry out part of a federal award received by the pass-through entity.
Guidance:
For more information, see Subaward Guidance (DOCX).
Taxable?
No. Subawards are not taxable.
Step by Step Process
As you complete the Payment Request form, make sure the following fields are selected that are specific for honorariums.
- Request Type: Payment to Individual
- Request Sub Type: Non-PO Payment
- Attachments: (Step 2), make sure you add your attachments to the payment request by clicking on the Attachments link. Documentation should include:
- Signed Supplier Individual Information Form (SIF)
- Supporting documentation (memo, email, letter) indicating the honorarium recipient, amount and approval
- Supplier ID: Click on the Search icon to find the person you want to pay.
- If you cannot find the person, this means they are not set up in the vendor database.
- Before the payment request can be approved for payment, Accounts Payable will need to set the payee up in the vendor database. (Honorariums are taxable; therefore, the vendor needs to be created in the vendor database for tax reporting purposes.) AP will use the SIF attached to the payment request to set up the vendor.
- After AP creates and approves the vendor, AP will update the Payment Request with the Supplier ID number that was just created.
As designed by the workflow, the payment request is routed first through the department for approval and then sent to AP for final review and approval. Accounts Payable will review the payment request for accuracy and completeness.
After approval is submitted, the payment will be generated in the next pay cycle run. The payment type is determined by how the vendor has been set up in the vendor database (I.e., check or ACH).
Definition:
An Independent Contractor is an individual who performs services for the business whereby the business has the right to specify the result to be accomplished by the work, but not the means and methods by which the result is to be accomplished. The earnings of a person who is working as an independent contractor are subject to Self-Employment Tax. Businesses generally do not have to pay any taxes on payments to independent contractors.
Guidance:
For more information, see Independent Contractor Guidance (DOCX).
Taxable?
Yes. Independent Contractor services are taxable.
Step by Step Process
As you complete the Payment Request form, make sure the following fields are selected that are specific for honorariums.
- Request Type: Payment to Individual
- Request Sub Type: Non-PO Payment
- Attachments: (Step 2), make sure you add your attachments to the payment request by clicking on the Attachments link. Documentation should include:
- Signed Supplier Individual Information Form (SIF)
- Supporting documentation (memo, email, letter) indicating the honorarium recipient, amount and approval
- Supplier ID: Click on the Search icon to find the person you want to pay.
- If you cannot find the person, this means they are not set up in the vendor database.
- Before the payment request can be approved for payment, Accounts Payable will need to set the payee up in the vendor database. (Honorariums are taxable; therefore, the vendor needs to be created in the vendor database for tax reporting purposes.) AP will use the SIF attached to the payment request to set up the vendor.
- After AP creates and approves the vendor, AP will update the Payment Request with the Supplier ID number that was just created.
As designed by the workflow, the payment request is routed first through the department for approval and then sent to AP for final review and approval. Accounts Payable will review the payment request for accuracy and completeness.
After approval is submitted, the payment will be generated in the next pay cycle run. The payment type is determined by how the vendor has been set up in the vendor database (I.e., check or ACH).
Definition:
A study participant is an individual that participates in research.
Guidance:
For more information, see Study Participants Guidance (DOCX).
Taxable?
Yes. Study Participants are taxable.
Step by Step Process
As you complete the Payment Request form, make sure the following fields are selected that are specific for honorariums.
- Request Type: Payment to Individual
- Request Sub Type: Study Participant
- Attachments: (Step 2), make sure you add your attachments to the payment request by clicking on the Attachments link. Documentation should include:
- Signed Supplier Individual Information Form (SIF)
- Supporting documentation (memo, email, letter) indicating the honorarium recipient, amount and approval
- Supplier ID: Click on the Search icon to find the person you want to pay.
- If you cannot find the person, this means they are not set up in the vendor database.
- Before the payment request can be approved for payment, Accounts Payable will need to set the payee up in the vendor database. (Honorariums are taxable; therefore, the vendor needs to be created in the vendor database for tax reporting purposes.) AP will use the SIF attached to the payment request to set up the vendor.
- After AP creates and approves the vendor, AP will update the Payment Request with the Supplier ID number that was just created.
As designed by the workflow, the payment request is routed first through the department for approval and then sent to AP for final review and approval. Accounts Payable will review the payment request for accuracy and completeness.
After approval is submitted, the payment will be generated in the next pay cycle run. The payment type is determined by how the vendor has been set up in the vendor database (I.e., check or ACH).
Definition:
There are many other types of payments that don't require a purchase order, included, but not limited to:
- Petty Cash
- Royalties
- Utilities
- Permits
- Taxes Legal Settlements
- Athletic Event Officiating
- Contributions/Donations/Sponsorships
- Performing Artist
- Photographers
Taxable?
Depends on the vendor's tax classification and whether it is a product, service, or expense reimbursement.
Step by Step Process
As you complete the Payment Request form, make sure the following fields are selected that are specific for honorariums.
- Request Type: Payment to Individual
- Request Sub Type: Non-PO Payment
- Attachments: (Step 2), make sure you add your attachments to the payment request by clicking on the Attachments link. Documentation should include:
- Signed Supplier Individual Information Form (SIF)
- Supporting documentation (memo, email, letter) indicating the honorarium recipient, amount and approval
- Supplier ID: Click on the Search icon to find the person you want to pay.
- If you cannot find the person, this means they are not set up in the vendor database.
- Before the payment request can be approved for payment, Accounts Payable will need to set the payee up in the vendor database. (Honorariums are taxable; therefore, the vendor needs to be created in the vendor database for tax reporting purposes.) AP will use the SIF attached to the payment request to set up the vendor.
- After AP creates and approves the vendor, AP will update the Payment Request with the Supplier ID number that was just created.
As designed by the workflow, the payment request is routed first through the department for approval and then sent to AP for final review and approval. Accounts Payable will review the payment request for accuracy and completeness.
After approval is submitted, the payment will be generated in the next pay cycle run. The payment type is determined by how the vendor has been set up in the vendor database (I.e., check or ACH).
| Expense Type | How to Process Payment | Form Used | System | Obtain Access |
|---|---|---|---|---|
| Company/Supplier | Requisition and Purchase Order | Check Request Form | Emory Express | Register for Emory Express Training via the Emory Learning Management System (ELMS) |
| Individuals | Invoice | Payment Request Form | Compass | Register for Compass Training via the Emory Learning Management System (ELMS) |
| Department of Homeland Security | Invoice | Department of Homeland Security Form | Emory Express | Register for Emory Express Training via the Emory Learning Management System (ELMS) |
| Travel-Related Expenses | Corporate Credit Card | Expense Report | Compass | How to apply for a Corporate Credit Card |
| Department Expenses | Purchasing Card | Pcard Reconciliation | Compass | How to apply for a Purchasing Card |