Determine Payment Method:
VCU researchers may compensate participants using various methods, including cash, gift cards, or other non-monetary items. However, gift cards cannot be used to compensate VCU employees under any circumstances. If a research participant is a VCU employee, compensation must be processed through the established HR process. VCUHS employees may be eligible for compensation via gift cards, provided they are not dually employed by VCU. All methods of compensation must comply with VCU policies and procedures.
To determine which of the below payment methods best meets your business case, please refer to this payment method decision tree for compensating research participants and purchasing gift cards.
Complete the Participant Form Spreadsheet Where Required
The Participant Payment Form is required unless:
1) Payments/giftcards are equal to or less than $50.00 USD,
2) Participants are compensated through RealSource, or
3) Participants are compensated through the research prepaid card program
In all other instances, departments must first submit the “Participant Form” electronically through VCU Filelocker to vendinfo@vcu.edu. Departments must the record the name, address, social security number, amount paid, and the payment method for all participant payments. This should be completed within 60 days the transaction for tax-reporting purposes. If a participant refuses to release social security information, select that option in the form and see step 2 below.
Social Security Waiver Form
The Internal Revenue Service requires a 1099 to be filed for miscellaneous/non-employee compensation payments exceeding $600 in a single calendar year. To file a 1099, the Social Security Number (SSN) is necessary. University policy requires obtaining the SSN from participants being paid over $50 per study in a calendar year prior to participation. This waiver request is used to seek a waiver for collecting SSN's from research participants when payments are not likely to exceed $600 in a calendar year with compelling reasons to not to provide the required information, such as:
- participants are of at risk population
- participants are minors
- participants have demonstrable hardship to providing SSN's
If approved, the waiver is only valid on a study by study basis and each study will require its own approved waiver.
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