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.

VCU must comply with applicable tax-reporting and recordkeeping requirements for research participant compensation, including current thresholds for payments over $250 and annual compensation over $2,000. Researchers should use the approved payment process and avoid collecting or transmitting Social Security numbers or other sensitive participant information unless required by that process.

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.

Payment methods and tax information

All methods of compensation must comply with VCU policies and procedures. Candex is VCU's preferred method when compatible with the study design and payment type. To determine which payment method 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 may be required for certain payments over $250, unless the payment is handled via RealSource, Candex, or the prepaid card program. For those payments requiring the Participant Payment Spreadsheet, please send the form to Accounts Payable via Realsource or via VCU FIlelocker depending on the payment method. The Participant Payment Spreadsheet can be sent to vendinfo@vcu.edu via VCU Filelocker.

Additional University Policy Considerations

Some payment methods or tax-reporting circumstances may require participant tax information. If a participant is unwilling or unable to provide required information, a Social Security Waiver Request may be submitted for participants receiving less than $2000 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: 06/24/2026