Research Subject Payment Options
Research projects involving human subjects often offer a small payment to the research subjects for purposes of recruitment or encouragement for participation in the project. Payments to research subjects can be made using one of the following methods:
The US Bank VISA Rewards card is an anonymous, one-time load VISA cash card that can be used anywhere VISA is accepted.
Tango card is a promotional code that is provided to the subject that can be used to purchase gift cards from vendors that do not charge fees and the cards never expire.
Use a UW bank account to write checks to research subjects.
Revolving fund accounts are used for paying research subjects for long-term studies. For short-term studies, you may want to consider using a field advance to pay research subjects.
Annual independent fund verifications for each Revolving Fund Account must be performed and will be requested by UW Banking & Accounting Operations. Records of each payment to research subjects via revolving fund MUST be kept and reported to the AP Tax Desk at the end of each year, if applicable.
Cash used for incentive payments can only be acquired through a Field Advance or a currency Department Revolving Fund.
The "Department Responsibilities" page will discuss your record keeping, tax reporting and withholding responsibilities.
Payments to Foreign Nationals for Research Subject Work:
Due to tax withholding requirements, research subject payments to foreign nationals may ONLY be paid via the Check Request process, noting the foreign country of residence on the check request form.Research subject payments to foreign nationals are automatically subject to 30% tax withholding. These payments will be captured and reported on IRS form 1042-S by the AP Tax Desk. More information can be found on the UW Global Operations Support web page. Note: Subject payments to foreign nationals are the ONLY subject payments allowable on a check request form.