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When you pay somebody for their work (such as serving as a DJ or performing for an event, designing a poster or web page, delivering a lecture, teaching a class, etc.), the money this person receives is considered taxable income by the Federal government.
You cannot be reimbursed for this type of payment because of federal tax law.
Dartmouth students must always be paid through Payroll.
Make sure the student being paid has submitted required payroll paperwork to Payroll (I-9 form, W-9 tax withholding form, and direct deposit information if applicable). Information for student employees can be found in Student Employment.
There are two different procedures for paying Dartmouth students, depending on the type of work performed.
If the work performed meets the following criteria, a Payroll "lump sum" payment can be arranged, and a student payroll timesheet is not needed:
If the payment meets these criteria, complete the Current Dartmouth Student, Lump Sum Payment form. If you are not sure if the payment is eligible for the lump sum payment, ask us!
If the work performed meets the following criteria, a Student Payroll Timesheet is required:
For the hourly payment, see the Current Dartmouth Student, Hourly Payment form.
If you are not sure if you are required to use the payroll timesheet for the payment you want to make, ask us!
Payment to a Dartmouth employee for a performance or any other service must be processed through Payroll. Use the Current Dartmouth Employee, Payment form. This form provides all the information needed for us to start the process.
To pay an unaffiliated performer (someone not connected to Dartmouth), we require:
To pay a person not connected to Dartmouth for something that is not a performance, we need:
An honorarium is an ex gratia payment (i.e., a payment made without the giver recognizing himself as having any liability or legal obligation) made to a person for his or her services in a volunteer capacity, or for services for which fees are not traditionally required. This is generally used by groups to pay guest speakers at a conference to cover their travel, accommodation, or preparation time.
To pay an independent contractor (unaffiliated), in addition to an invoice, we need: