Compensate a Research or Survey Participant

Research participants may receive compensation for their time and effort in studies or surveys conducted by VCU. Payments must follow federal and state regulations and VCU policy to ensure proper tax reporting and participant confidentiality.

For IRS reporting, all compensation over $600.00 in a calendar year must be reported. For payments over $50.00, VCU must track social security numbers and participant information to ensure compliance with tax reporting rules.

Principal investigators must maintain accurate records of participants and their compensation methods. And, participants should be informed of the potential tax implications of their receiving compensation.

Compensating research or survey participants at VCU involves different procedures based on whether the participant is a VCU employee or not.

Distinctions for VCU employees and non-employees

  • VCU Employees:
    • Must be paid through Payroll Services using the Research Study Participant Payment (RSP) Form.
    • Must not use the Participant Payment Spreadsheet.
    • Cannot be compensated with gift cards.
  • Non-Employees:
    • Can receive compensation via various methods, including cash, gift cards, or other items.
    • Should continue to use the Participant Payment Spreadsheet, processed through Accounts Payable.
  • VCU Health System Employees: May be eligible for gift cards if they are not also VCU employees.

Payment methods and tax information

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. For additional information regarding these various payment methods, view the links below:

The Participant Payment Spreadsheet is required for Non-Employee payments over $50, unless the payment is handled via RealSource or the prepaid card program. For most payments, the Participant Payment Spreadsheet is sent to vendinfo@vcu.edu via VCU Filelocker.

Additional University Policy Considerations

While University Policy requires that research participants provide their SSNs as a prerequisite for study participation, there are some cases in which a participant is unwilling or cannot provide that information. In those cases, a Social Security Waiver Request can be submitted for participants receiving less than $600 annually. To be considered, the request must include a compelling reason for not providing the required information. Such reasons can include:

  • participants are of at risk population
  • participants are minors
  • participants have demonstrable hardship into providing SSN's

Questions regarding the status of your request may be directed to controller@vcu.edu

For More Information

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For help, please submit an IT Support Service ticket
VCU IT Self Service > Enter IT Portal > Submit a Request > Procurement Services
Under Procurement Services, select Accounts Payable

Edit | Last updated: 11/07/2025