Policy on Payments to Individuals
(Employee, Student and Non-Employee)
Scope of Policy
This policy is designed to provide information, forms and procedures to University Departments and Personnel who initiate payments to individuals via Accounts Payable. The classification of individuals is critical for the taxation and reporting of the payment.
Wesleyan employee – A payment made to a Wesleyan employee via Accounts Payable is generally made when the employee requests a travel reimbursement, travel advance or reimbursement for out of pocket expenses. Requests must be supported by original documentation, which should include the business purpose of the purchase. (Note: students are not considered University employees for this purpose.) A payment made to a Wesleyan employee for services performed must go through Payroll/Human Resources.
Student – A payment to a student is generally made for expense reimbursement. Requests must be supported by original documentation. (Note: students are not considered University employees for this purpose.) Refer to the Payroll website for making a payment to a student for hours worked.
Non-Employee – A payment made to a non-employee is generally for services performed by independent contractors, honoraria, travel reimbursements, or athletes and entertainers. Requests must be supported by original documentation.