Policy: 101-Payments to Individuals
Date: 08/04/03
Statement of Policy:
UW-Madison Accounting Services will comply with the rules set forth by the UW-System, Board of Regents and federal government concerning non-salary payments as established in the following documents:
- Section 117 of the IRS Code
- FPPP #31
- FPPP #46
- Travel Expense Report Policy and Procedure
- Department of Revenue Entertainer Tax Policy
- Health Insurance Portability and Accountability Act
The Payment to Individual Report (PIR) is used to request all payments to individuals except salaries, employee reimbursements, and payment to subcontractors and architects. An individual is defined as "a person who is not a company, partnership, corporation, association, organization, trust or estate, and for whom an employer-employee relationship does not exist." See FPPP #31 for more details. Examples of valid payments processed with a PIR are direct payments to individuals for services, prizes and awards, scholarships, rents, royalties, human subjects, and participant support. You may use the PIR to pay a non-UW employee. You may use the PIR to pay a fee that is less than $50 to a registered UW student. Fees for services greater than $50 that are paid to students and any payments to a UW employe must be paid through payroll.
Definitions of Payments that can be made using a PIR
Related Procedure(s):
103-Payments to Human Subjects
Who should know this policy?
Deans, Directors, and Staff who prepare payments.
Related Documents:
Payment to Foreign Nationals Immigration and Tax Considerations
1099-MISC/1042S Tax Reportable Transactions by Account Codes
Contacts:
E-mail at uwtravel@bussvc.wisc.edu.