Policy on Payments to Individuals

(Employee, Student and Non-Employee)

Scope of Policy

The Policy on Payments to Individuals 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 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, and 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.  

Wesleyan Student – A payment to a student is generally made for expense reimbursements, prizes/awards, living allowance stipends, and trainee (research) fellowships. Requests must be supported by original documentation.  Prizes/awards, stipends, and trainee (research) fellowships must be accompanied by the Student Payment Voucher Attachment. (Note: students are not considered University employees for this purpose.) Refer to the Payroll website for compensating a student for hours worked. 

Non-Employee – A payment to a non-employee is generally for services performed by independent contractors, honoraria, athletes and entertainers, and travel reimbursements.  Requests must be supported by original documentation. 

 

EMPLOYEE v. INDEPENDENT CONTRACTOR

  1. Definitions
  2. Determination Checklist

 

ATHLETES AND ENTERTAINERS

  1. Policy
  2. Form CT-588 A&E Reduced Withholding Request
  3. Form CT-590 A&E Request for Waiver of Withholding

 

EMPLOYEE REIMBURSEMENT

  1. Policy 

 

PAYMENTS TO STUDENTS

  1. Policy
  2. Payments to Students Flowchart
  3. Student Payment Voucher Attachment

 

DONATIONS of HONORARIA, PRIZES or OTHER PAYMENTS

  1. Policy

 

TRAVEL AND OTHER EXPENSE

  1. Policy
  2. Travel Expense Reports