Best Practices

Types of Payments that Do Not Go Through P2I

Other Considerations

Payment Status/Timelines


Payment to Individuals (P2I) is a form in ARIBA providing users a means of making a one-time payment to individuals that are US Citizens, Resident Aliens and Nonresident Aliens.  P2I is meant for a one-time payment to individuals.  Individuals with recurring or multiple payments will need to register as a vendor and pay through Ariba invoicing modules.  P2I is open-access, which means that anyone with access to ARIBA will be able to view and initiate a P2I payment.

Visit the Global Operations Support website for more information about paying foreign nationals

Payment Types: 

Associated Expenses                                                           Non-UW Scholarships                    

Royalties                                                                                Honoraria

Awards/Prizes                                                                       Performers

Services                                                                                  Research Subjects



Associated Expenses

Used for expenses associated with services provided to the UW, for which the individual is being paid for. 

  • Attach receipt copies, but return original receipts to the individual for tax reporting
  • Any expenses paid will be reported as income on form 1099 MISC

Awards / Prizes

Used to pay awards and prizes for Non-UW Employees. Can be used for UW Students only if there is no stipulation on how funds are to be used by the student. Examples of this are awards or recognition for a special achievement, such as winning a judged competition, where the money can be used for any purpose. See Student Prizes and Awards

Recommended - When submitting the request, attach the award and/or prize letter.


An honorarium is an amount of money paid to a professional person for which fees are not legally or traditionally required in recognition of a special service. The individual receiving the honorarium MAY NOT be an employee of the UW. 

What qualifies as an honorarium?

  • A lecture or talk
  • A colloquium
  • An address
  • Grand Round
  • A continuing education presentation or similar activity given to students, staff, faculty and/or the public at large

What does not qualify as an honorarium?

  • Payments to companies or other institutions
  • Personal Services or consulting services such as analyzing, design, planning, facilitating, interpretation, marketing, performing, programming or organization development, research or scientific studies, strategic planning, video production, organizational assessment, quality assurance, editing or reviewing.

Recommended - When submitting the request, attach documentation (i.e. letter of invite) justifying the honorarium.

Honoraria Related Travel: 

For honoraria related travel questions, visit the UW Travel Office website. 

  • Do not include travel expenses in P2I, except lump sum reimbursement for honorarium related travel.  All other travel expenses must go through eTravel.
  • Lump sum honorarium related travel:  Travel expenses without required itemized receipts.
  • If you have itemized receipts, use eTravel.  Any payments processed through this module are tax reportable.
  • All travel related expenses for honoraria (lump sum only), will require IRS Federal tax withholding and review.


Non-UW Scholarships

Used to pay scholarships to Non-UW students or Non-UW employees, such as a department awarding a scholarship to a student attending a different school or paying a Non-UW individual for participating in a training or conference.


A payment that is made to an individual to support a training or learning experience. For a payment to be considered a Stipend, certain criteria must be met.

Stipends are not considered wages if they are payment for a training or learning experience and not a payment for services rendered.

All Stipend requests must include documentation describing the proposed Stipend payment, describing the training program for which the Stipend is paid and sufficient to establish that the Stipend payment is a non-compensatory payment to defray living expenses during the period of a UW program.  

UW Student Stipends should be paid through Student Fiscal Services

  • Student stipends will be reported at year end on a 1098-T tax form

UW employees' Stipends must be paid through UW Payroll

  • See this ISC page for more information. 

Recommended - When submitting the request, attach documentation justifying the stipend.


Used to pay for artistic performances to UW Students and Non-UW Individuals. Not intended for groups or current UW employees.


  • Musical performances
  • Dance recitals

Research Subjects

Non-Resident Alien only: 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. 


A royalty is a payment to the legal owner of a property, patent or copyrighted work for the right to use the intellectual or physical assets owned by the licensor. Royalties do not include services.

What qualifies as a royalty payment?

  • Copyright or patent payments
  • Rights to use/license fees to photographers for use of their photos
  • Permission fees
  • Usage fees


Used to pay personal services (excluding Honoraria) such as consulting, design, analyzing, editing/reviewing, and strategic planning. 

Best Practices

  • Collect the payee's social security number for each payment. P2I does not save social security numbers.
    • Note: Each social security number is checked manually against the IRS database for accuracy by Central Office. Do not include any social security numbers on any attachments in ARIBA.
  • If payment includes travel or expenses as a line item, there is no need to create two forms. Lump the expenses into the total with the service fees.
    • Note that travel and expenses will be reported on the payee's Form 1099 if paid through P2I
    • Exception: Photographer services and royalties should go on separate P2I forms for tax reporting purposes
  • Set up a system within your department to ask up front if the individual is a foreign national.
  • If paying a foreign Nonresident Alien through Ariba P2I, do not attach sensitive required supporting documentation in the Attachments section of the P2I request.  Make sure to submit these documents in the secure DocuSign documents portal only. Submit all documents together. Partial submissions may cause the P2I to be denied.
  • Make sure to collect ALL required sensitive supporting documentation for Nonresident Alien payments before creating the P2I request in Ariba.  This ensures that Procurement Services Accounts Payable will receive all of the required documentation at one time through the secure DocuSign documents portal, and not partial document submittals that can get lost.
  • If an individual already has an active vendor number, use Non-PO Invoice to make the payment.
  • If a service invoice is over the Direct Buy Limit, do not split the invoice into two different P2I payments.
  • Do not submit a P2I more than 2 weeks in advance of the service date.
    • Payments created more than 2 weeks in advance will generate an error message when the user tries to submit the P2I.
    • Any payments prior to the service date must be mailed to the campus box.
  • The 1631 or 1632 forms can be used to determine if the individual being paid should be classified as an employee or independent contractor. Some of the questions on these forms have been built into the P2I functionality. If you use the full PDF form as guidance and want to include this as documentation for the P2I payment, block out the individual's tax ID for security. Do not have the tax ID visible on the document. 
  • If you are unsure whether a person should be considered an employee or independent contractor, the Tax Office has guidance on how to evaluate whether someone should be considered an employee or independent contractor.
  • Do not upload receipts. Return all receipts to the individual to file with their tax return.
  • Utilize the residency address primary for foreign nationals payments only. 

Types of Payments that Do Not Go Through P2I

Payment Type

Instead Use

Individuals who have an active vendor number

Non-Catalog Ordering or Non-PO Invoice Payment

Payment for goods (i.e. artwork or equipment)

Non-Catalog Ordering or Non-PO Invoice Payment

Payment to a company or group

Non-Catalog Ordering or Non-PO Invoice Payment

Honoraria related travel


Current Employees (Exception: Royalties)

Payroll or eReimbursement (Exception: Royalties and Contingent Worker) More information: Independent Contractor Policy

Student Employees


Former Employees

Will require review for appropriate classification. Contact

Clubs or groups assisting at UW athletic games

Non-PO Invoice Payment

Payment to Research Subjects that are US Citizens or Resident Aliens. 

Revolving Fund, Field Advance, or Gift Card


Other Considerations

If the payment is over $10,000:

A buyer will be added to the Approval Flow

If you're reimbursing travel and expenses related to honorarium:

This must be submitted through eTravel. Reimbursements will be subject to state travel rules. Receipt requirements outlined on the Travel Office website will need to be followed.

The process for paying an honorarium to a foreign national (Nonresident Alien) when the event occurred on U.S. soil is complex because three separate government departments and the UW are involved:

  1. The Department of State issues the visa that allows a foreign national to apply for entry into the U.S.
  2. The Department of Homeland Security issues the form that permits a foreign national to enter the country.
  3. The Internal Revenue Service issues forms necessary for collecting taxes and applying for a tax identification number.
  4. The University of Washington collects forms.

Use the checklist, Inviting & Paying on Honorarium to a Foreign National for Academic Activities at the UW, to ensure all steps have been covered.

1099 Misc Tax Reporting Process:

As of January 2013, the University of Washington will be reporting all payments made to 1099 reportable suppliers (including travel expenses) on Form 1099 MISC. More information about this change can be found on the Tax Office website.

Payment Status:

Payment is mailed the day after a properly completed P2I is approved. Central office approvals should occur within 7-10 business days (NRA payment review may take longer). 


For training on Payments to Individuals see our eLearning tutorial on the Training page.



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