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
- Non-UW employee non-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.
In Workday:
- Review job aid AP-J-01 How to Perform Miscellaneous Payments in Workday (updated 11/2023) in UW Connect Finance Portal
- Security role needed: Expense Data Entry Specialist
- Please refer to the job aid for a list of spend categories that are allowable to use and the tax report ability.
Helpful Reports in Workday:
- View Miscellaneous Payee
- Miscellaneous Payment Search R1372
Payment Types:
- 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.
- Honoraria
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
- Insurance
Insurance
- 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%20CURRENT.pdf
- 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.
- Refund
Refund
- Reimbursement
Examples of reimbursable expenses include: conference fees, membership dues, non-travel related meals supplies, and supplies
What are not reimbursable expenses: personal services, UW tuition, housing, travel (see non-employee travel reimbursement category)
See other reimbursement information on the Reimbursements page
- Research Subjects
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)
- Royalties
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 photo
- Permission fees
- Usage fees
- Service
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.
- The spend category must be 1099 reportable. Please refer to the job aid for a list of spend categories that are allowable to use with Miscellaneous Payments.
- Settlement
Settlement
- Stipend
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 the Student Database (SDB)
- 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.
- Workstudy/Grant
Intended for Student Fiscal Services (SFS)
Best Practices
Miscellaneous Payee:
- When entering a Miscellaneous Payee in Workday, please make sure the Miscellaneous Payee Category is either:
- Domestic Payee (a non-UW student, non-UW employee who is a U.S. Citizen or Resident Alien)
- Foreign National Payee (a non-UW student, non-UW employee who is a Non-Resident Alien)
- Student (a UW student who is a U.S. Citizen or Resident Alien)
- Student-Foreign (a UW student who is a Non-Resident Alien)
- If the spend category used requires a Social Security Number (SSN), please make sure that only 9 digits are entered. Please do not enter any spaces.
- The payee's SSN is only required if the spend category is 1099 reportable and the payee will receive $600 or more of reportable income in the calendar year.
- If the payee does not have an SSN or an SSN is not required, please enter 9 zeros in the SSN field.
- Please do not include any special characters (i.e.: period comma) in the payee's name when entering their information.
- 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.
Miscellaneous Payment:
- We recommend only processing payments once the activity has taken place. If you would like to process a payment request in advance, you may only do so up to two weeks before the activity date and the Payment Type must be a check sent through Campus Mail.
- The "Document Date" on the MP should always be the date of the activity.
- To send a check via campus mail, please make sure "Campus Mail" is selected under the Handling Code and please enter the campus box number under Miscellaneous Field 7.
- To send a check directly to the payee, please make sure the payee's address is entered under their Contact Information on Workday.
- Payment Type:
- Checks are recommended for payees that live in the United States, United Kingdom, Canada, Australia, or New Zealand.
- ACH should only be selected for domestic transactions (banks located within the United States)
- Wire should only be selected for foreign transactions (banks located outside the United States)
- When submitting a Miscellaneous Payment for Services, the spend category must be 1099 reportable. Please refer to the Miscellaneous Payment job aid for a list of spend categories that are allowable to use with Miscellaneous Payments.
- For payments to Foreign National Payees, please upload all required documents to the Docusign Portal.
- 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.
What is Not Allowed
Payment Type | Instead Use |
|---|---|
| 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) | Payroll or Expense Report (Exception: Royalties and Contingent Worker) More information: Independent Contractor Policy |
| Student Employees | Workday |
| Former Employees | Will require review for appropriate classification. Contact TaxOfc@uw.edu. |
Other Considerations
If a check payment for an MP needs to be canceled:
Please visit the Check Cancelation page for guidance.
If the payment is over $10,000:
Miscellaneous Payments are not processed for payments over the Direct Buy Limit of 10K. If a payment is over the Direct Buy Limit, please register the individual as a supplier and submit the payment as a Supplier Invoice Request (SIR).
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.