#  Human Subject Payments 

 



**Responsible Office:** Office of the Controller, Financial Policy Office  
**Date Effective:** 1/1/2011   
**Date Revised:** 09/01/2017  
**PDF:** [Human Subject Payments Policy](/file_url/371)

## Human Subject Payments Policy

This policy establishes the tax reporting requirements and data-security protocols related to the payment of human subjects at Harvard. High-risk confidential information must only be collected when necessary and any confidential information collected must be protected in accordance with the University’s Enterprise Information Security Policy.

Keywords: Employees, Global Support Services (GSS), Honoraria, Human Subjects, Institutional Review Board (IRB), IRS, Object Code 8273, Payments, Principal Investigator (PI), Research, Researcher, Services, Study, Studies, Survey Tools, Subject Payment Form, Subject Payment Policy, Threshold

## Appendices

- **Appendix A**: [Human Subject Payments Policy Decision Tree](/file_url/369)
- **Appendix B**: [Subject Payment Form Templates](/file_url/370)

## Reference and Training Materials

- [Financial Administrator's Job Aid for Human Subject Payments](/file_url/374)
- [Human Subject Payments PI Guide](/file_url/373)



 

##  Related Resources 

- [Human Subjects in Research Information](https://osp.finance.harvard.edu/human-subjects-research)
- [Information Security and Privacy, Enterprise Information Security Policy](https://privsec.harvard.edu/information-security-policy)
- [Statement of Policies and Procedures Governing the Use of Human Subjects in Research at Harvard University](https://provost.harvard.edu/use-human-subjects-research)
- [Substantial Presence Test](https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test)



 

 



 

 See also:- [ Policy ](/page-type/policy)
- [ Payment ](/policy-type/payment)
- [ Tax ](/policy-type/tax)