Miscellaneous Payments are a way of making a one-time payment to Non-UW employees that are US Citizens, Resident Aliens and Nonresident Aliens in Workday. They can be issued for the following scenarios:
- Non-UW employee services (formerly Payments to Individuals P2I)
- Non-UW employee travel reimbursement
Individuals with recurring or multiple payments will need to register as a vendor and pay through other Workday modules.
Visit the Global Operations Support website for more information about paying foreign nationals.
New! New guidance on the Miscellaneous Payment Enterprise Interface Builder (EIB)
- Refer to job aid AP-J-01 How to Perform Miscellaneous Payments in Workday in UW Connect Finance Portal
- Security role needed: Expense Data Entry Specialist
- See list of Miscellaneous Payments spend categories and the 1099 taxability
1. Use the Create Miscellaneous Payment Task
2. Create "Miscellaneous Payee" or find a Payee that was already paid. To create the payee, you will need the following information:
- Payee Category (Domestic, Foreign National, Student)
- Address ("Use For" Field typically Remit-To)
- Add second address if there is a different address for 1099 reporting and check Tax Reporting in the "Use For" field.
- Tax Information (Tax ID #, Tax Document type)
- Domestic: required
- Foreign: not required (can add 9 zeros) unless applying a tax treaty
- Banking information (if planning on doing an ACH or wire)
- Alternate Name (if the individual has a different name for 1099 tax reporting)
3. Remaining Fields needed:
- Request Category (Honorarium, Non-Employee Travel, Services etc)
- Line item/s information
- Payment Type (valid types are Check, ACH, Zelle and Wire)
- Fill out the Miscellaneous Fields tab information per the job aid referenced above
- Add Attachments with no sensitive information (NRA documents will be attached outside Workday through a portal link provided)
- Memo explaining business need
Helpful Reports in Workday:
- Find Miscellaneous Payee
- Find Miscellaneous Payment
Troubleshooting Miscellaneous Payee with no Tax ID and address information:
When a Miscellaneous Payment Request cannot be completed because of a missing address and/or Tax ID, you will receive an error message:
- Missing TaxID: This Miscellaneous Payment Request is flagged for 1099 reporting. Please update the Tax ID information for this Miscellaneous Payee.
- Missing Address: Miscellaneous Payee needs an Address for Tax Reporting Purposes
1. Click 'Save for later'- this will be saved in your Workday inbox
2. Gather the required information (address and tax ID)
3. Find the Saved Request in your Workday inbox-tax in inbox: Revise Miscellaneous Payment Request
4. Click the Related Actions next to the magnifying glass icon, then click on the link to the "MP" number to navigate to the Miscellaneous Payment Request
5. Click the Related Actions next to the Miscellaneous Payee name, select Miscellaneous Payee, select Edit
6. Update the payee information with the missing information (from step 2)
7. Click OK
8. Navigate back to your Workday inbox and Submit the Miscellaneous Payment Request (the critical error should be gone)
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
Non-Employee Travel Reimbursement
- Review the Travel website for guidance on travel policy
- To ensure a Miscellaneous Payee does not receive a 1099 for non-employee travel, fill out the following form and attach to the request: https://finance.uw.edu/travel/sites/default/files/forms/Non-employee%20travel%20form.pdf
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.
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. Please see who qualifies for these payments below.
- Foreign National Payee
- Domestic Payee (US Citizen/Resident Alien)
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.
- Payment of personal services to individuals is subject to the Direct Buy Limit and current purchasing policies.
- Attach a copy of the individual's invoice.
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.
Intended for Student Fiscal Services (SFS)
- Collect the payee's social security number for each payment.
- 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.
- Set up a system within your department to ask up front if the individual is a foreign national.
- If an individual already has an active vendor number, use Supplier Invoice Request to make the payment.
- If a service invoice is over the Direct Buy Limit, do not split the invoice into two different payments.
- Do not submit a payment more than 2 weeks in advance of the service date.
- 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 functionality as an attestation after submission. If you use the full PDF form as guidance and want to include this as documentation for the 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 and training on how to evaluate whether someone should be considered an employee or independent contractor.
Individuals who have an active vendor number
Requisition or Supplier Invoice Request
Payment for goods (i.e. artwork or equipment)
Requisition or Supplier Invoice Request
Payment to a company or group
Requisition or Supplier Invoice Request
Current Employees (Exception: Royalties)
Will require review for appropriate classification. Contact TaxOfc@uw.edu.
Clubs or groups assisting at UW athletic games
Supplier Invoice Request
If the payment is over $10,000:
A buyer will be added to the Approval Flow
If the payee is a foreign national for honorarium:
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:
- The Department of State issues the visa that allows a foreign national to apply for entry into the U.S.
- The Department of Homeland Security issues the form that permits a foreign national to enter the country.
- The Internal Revenue Service issues forms necessary for collecting taxes and applying for a tax identification number.
- 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.