Payments to individuals (PIRs) are used to pay speakers, honorariums, officials, awards or contest winners, research stipends, and non-U.S. resident payments. PIRs are used to pay individuals less than $5,000. ASSAs are used to pay when the amount is $5,000 or greater.
Types of Individuals
Any speaker that is not on a contract with the UW system may be paid via a PIR
This is a lump sum payment to an individual for a service (speaking, workshop, advising, etc.). Honorarium may also include travel, food, or supplies expenses. *note this entire amount is taxable to the individual so we recommend doing a TER for the food/travel/supplies reimbursement*
Officials, referees, judges, etc. hired for sports contests may be paid this route, however, if they will be paid more than 5 times in a calendar year they should be set up on payroll
- We do not typically pay students. However, students may be paid in a one-time payment up to $100 under certain circumstances.
- If students are on payroll, payments must go through Human Resources
UW System Employees
- Must be paid through Human Resources typically via an Inter Institutional Agreement (IIA).
- May only be paid via the PIR when involving research stipends such as the McNair grant
Research Stipends may be paid via PIR ASA lump sum payment or two-payment installments with 2 PIRs with the grant accountant and controller's approval.
There are many rules and regulations around the ability to pay non-U.S. residents. Contact the Assistant Controller prior to inviting an international guest you would like to pay to campus to affirm it’s allowable based on each scenario individually.
- PIRs may be any amount under $5,000. Payments that would have gone on a PIR but are $5,000 or greater should be on an ASSA.
- Contact Purchasing Department at extension 5171 or email@example.com if an ASSA is needed.
- Payments of $500 or greater require an additional purchase requisition/ contractor questionnaire form.
1. Department requests W9 from individual
- A W9 is needed for every individual paid. If paying an individual who’s been paid in the past and a W9 is already on file, verify their address hasn’t changed. A new W9 is needed if the address has changed, otherwise the W9 on file is suffice. The W9 must include their social security number even if it is just updating an address on file or the individual is a former employee – Accounts Payable cannot modify the form. Submit the signed W9 with the PIR.
2. Fill out PIR form
- Individual’s name
- Individual’s SSN
- Mailing address *note if mailing address is different than permanent address on W9, also include the permanent address*
- Funding string to pay from
- Service date(s)
- Service description
- Signature of account authorizer/manager (Original signatures only - no photo copies)
- Your name and phone number by the “For more information call” line in case of issues with processing the form
- Dean’s signature should also be included if payment is $500 or greater
3. Payment is $500 or greater – extra form needed
- If the payment is $500 or greater, then a contractor’s questionnaire/purchase requisition is also filled out and signed.
- Fill out the contractor questionnaire:
- Section 1- completely
- Section 2- completely
- Section 3- only select part A, B, or C (whichever best describes the service)
- The purchase requisition needs every section filled out and to be signed by the appropriate individuals at the bottom. Please note, that questions 1 and 2 at the bottom ask for further explanation depending on whether you check yes/no.
4. Submit all forms to Accounts Payable as soon as possible
Please submit via campus mail or in person. PIRs and W9s contain sensitive information and email is not a secure form of submission.
Things to Consider/Common Q’s
- If a vendor's address has changed – New W9 Needed
- Anyone active on UW system payroll must go through HR (Employees, student workers, etc.)
- Travel/food reimbursement may be included in the lump sum payment, but please note this will be taxable to the individual. An e-reimbursement form (TER) can be filled out instead for the travel/food portion and will not be taxable to the individual.
- If a vendor is going to be on campus, the check can be picked up. Please indicate in the purpose of payment box (still include payment description) and the date check should be ready for pick up.
- Accounts Payable needs to notify the bank if the check will be cashed same day as it is issued. Please let us know if this is going to happen.
- Form preparer should list contact information in case follow up is needed.
- If vendors will be paid 5 times or more during the year, please set up with payroll.
- Before agreeing or offering to pay a non-US resident, contact the Assistant Controller to make sure it is possible first. Be prepared to provide the person’s VISA status at this time. There are many stipulations on whether a foreign individual can be paid and how much.
- W-9 Form (only need page 1)
- Contractor Questionnaire/Purchase Requisition (>=$500) (only need pages 2-3)