Non-Affiliate Payments

This page is meant to serve as general advice showing the options- and their respective requirements- for how to issue payments to *non-employees/students* performing work at Penn.

The Supplier Portal is live and all payments in USD will be entered through the portal. When submitting a payment for a payee or "supplier" you must send the business office the supplier name and valid email address.

You must alert the business office to all Non-Resident Alien payments. There is addtional paperwork we must collect.

 

  • Best Use: For people who will be on-campus daily, or with a set schedule of recurring nature.  If an employee/employer relationship exists, put on payroll.

  • Paperwork Requirements: Varies, check with Business Office (Ping Loveland).

  • When appropriate: For people providing a shorter term service, which is academic in nature.  These arrangements should be non-recurring, and for a defined period of time.  Type of activities includes the following: guest speaker, lecturer, artist, performer, writers/editors, mentor, etc. 

  • Could pertain to: Visiting Scholars, Visiting Fellows, Copy Editors, Performers

Paperwork Requirements-

  1. Limited Engagement Agreement (US citizens vs. Non-resident Aliens).

  2. Invoice

  3. For US Citizens/Residents: W-9

  4. For Non-Resident Aliens: W-8BEN

*Non-Resident Aliens will also need:

  • Passport

  • Visa (w/entry stamp)

*When the above is complete, a payment request form will be initiated with by the Business Office.  Expect a check to be available in approximately 3-4 weeks.

PennKey: Link here.  Select “Persistent: Guest”
PennCard: Link here.  Budget code is required, please contact the Business Office prior to going to PennCard Center.
Travel: Paid directly by Penn where possible, otherwise included on invoices with payments for services.  Receipts should be kept and checked, but no GTR is needed.

  • When appropriate: An esteemed guest presenting at or attending a workshop, conference or other routine academic activity, at our request. 

  • Honoraria are payments designed to confer distinction or symbolize respect for the recipient.  They are given at our discretion only, and not to be a fee for services/negotiated amount or correspond to an amount the individual has requested (i.e.- no invoice should be received!).

  • The activity must last no more than 9 days, and be of no charge to the public.

  • Follow payment information in the Guest Travel & Honoraria Payment Documentation


Honoraria, Non-Affiliate, US Citizen/resident alien:

  • Payee "supplier" name and valid email address

  • Honoraria Memo

             Should include the reason for the payment, and date/location of the activity or event 

  • Taxability: Taxes will not be automatically withheld in this situation, although it is still reportable income to the recipient- who bears the burden of reporting and paying taxes each year.

  • Within 72 hours of entry into the supplier portal, the payee or supplier will reiceve a link to register. They are responsible for entering their banking information and tax documents.


Honoraria, Non-Affiliate, Non-US Citizen:

  • Payee "supplier" name, valid email address, and notification of Non-Resident Alien status

  • Honoraria Memo (see above)

  • Within 72 hours after the supplier request has been submitted the payee or "supplier" will recieve a link to register with the university. They are required to supply their complete banking information and tax documents.

You are required to collect the below documents to submit with their payment:

Taxability:

Honorariums paid to foreign, non-affiliates default to having an automatic federal tax withholding (30% of the payment). 

  • In some cases, tax treaties may be available that will reduce the tax rate, or entirely exempt the payment from the automatic US federal tax withholding.  This will be determined by meeting all of the following conditions:

  • Individual must be resident of a country that has a current tax treaty with US.  List here.

  • Individual must have a US provided SSN (social security number) or ITIN (Individual Taxpayer identification number).

  • The payment may not be for an activity that lasts longer than 9 days.

  • If they entered the country on a visa, we must confirm their visa will allow them to receive an Honorarium

  • We will notify the tax office they are likely eligible for the tax treaty.  The tax office will confirm and provide the IRS Form 8223.  The individual will have to verify the information is accurate and then sign off on the form.  Once returned, their payment will be processed with the tax treaty benefits applied.

  • *If an individual does not claim the tax treaty, but is eligible, they may always claim the treaty exemption on a US income tax return directly with the IRS.

     

Guest Travel, Non-Affiliate, US Citizen/resident alien:

  • Payee "Supplier" name and valid email address

  • Guest Travel Reimbursement form filled out and signed: GTR Worksheet

  • Receipts scanned with GTR worksheet (if there are missing receipts, include memo approving those expenses)

  • Any additional forms required by the business office

 As with all US residents, once the link has been sent, they are required to upload their banking information and tax documents.


Guest Travel, Non-Affiliate, Non-US Citizen:

  • Payee "Supplier" name, valid email address, and notification of Non-Resident Alien status

  • Any additional forms required by the business office

With 72 hours of entry into the supplier portal, an email will be sent with the registration link. The supplier is responsible for uploading their tax documents and complete banking information.

  • (individual signature only) W-8BEN.  Instructions:

    • Part 1- Complete Items 1 through 4.  Items 5 through 8 are not mandatory, only complete if necessary.  Full instruction here.

    • Part II- Complete Item 9 only

    • Part III- Sign & Date

You are required to submit the following documents to the business office upon supplier profile completion:

  • Signed Foreign National Information Form: FNIF Form
  • Copy of Visa and Passport including entry stamp

  • Guest Travel Reimbursement form filled out and signed (if missing receipts, include memo)

  • If payment is being sent to individual who resides outside the US, payment will be issued via wire (see tab with required banking information).

  • Email requesting reimbursement with banking information included
     

Reimbursements to Businesses, Charities, or Affiliated Groups:

When a guest of Penn Global requests their reimbursement or honoraria be paid to a business, charity, or group they are affiliated with, that payment goes in the supplier portal as a Non-PO payment request to the business, charity, or group. The following is required:

  • Memo notifying the business office that our guest is forgoing their honoraria or reimbursement and the payment is being made to an entity on their behalf

  • The entity being paid will have to register with UPenn as a supplier to recieve the payment

  • The entity name and appropriate email to be submitted to the business office for entry into the supplier portal

 

Penn Students, faculty, staff, and Independent Contractors- Must submit all expenses via Concur.

For individuals performing a specific job at the University.  It can be reoccurring, longer term, or consulting in nature.  These are highly nuanced and require a significant paperwork burden.  Consult with Business Office before engaging.