Human Subjects’ Incentive Payments

Principal Investigators conducting research with human subjects must require adequate participation in a study in order to produce reliable results. Incentive payments can help encourage study participation. At the same time, the university must ensure that incentive payments made to individuals comply with all applicable regulations.

Who are these instructions for?

These instructions apply to incentive payments processed by Accounts Payable only. Contact the TU Bookstore for information about gift cards that can be used in the TU Bookstore only. Contact Office of Sponsored Programs and Research (OSPR) for information on electronic gift cards that can be purchased using external grants or internal awards managed by OSPR.

Preparing for Incentive Payments

The first step will be obtaining approval for your IRB study. You can find information on submitting your IRB proposal on Office of Sponsored Programs and Research page.

Documenting Incentive Payments

You will need to document who receives an incentive regardless of how payment for the incentives is processed. The following information is required for each person who receives an incentive:

1. Completed Towson University Research Participant Incentive Payment Log (for participants to verify they have received the incentive).
2. Completed IRS W-9 Form required if a recipient receives at least $600 annually in payments, per IRS guidelines. Note: the W-9 is not required for TU employees.
3. If the participant receiving payment is not a U.S. Citizen or Permanent Resident Alien, please contact the NRA Tax Office at nratax AT_TOWSONor 410-704-5269 before proceeding.

Paying for Incentives

Incentives can be paid for in a variety of ways. However, Visa Procurement Cards may not be used to purchase gift cards. If purchasing gift cards, one would have to incur the cost out of pocket and seek reimbursement after distributing the cards.

1. Accounts Payable (checks, gift cards, and miscellaneous items) reimbursement for expenses incurred by the researcher or payments sent directly to the recipient.
2. In specific cases where the above listed payment methods are not a reasonable option, cash may need to be issued to participants. These requests will be reviewed on a case-by-case basis by both OSPR and Accounts Payable. If you need to issue cash for anonymity reasons or other, please email OSPR, ospr AT_TOWSON, to get prior approval.

For Towson University Employees

1. Any incurred expenses are processed and reimbursed after incentives are paid to participants by submitting a non-travel expense report through Stratus.
2. The expense report should include:
   1. the department or grant cost center funding the expense
   2. documentation of the IRB protocol approval, including the IRB protocol number
   3. Towson University Research Participant Incentive Payment log must be attached
3. Grant-funded reimbursements will be forwarded to OSPR, ospr AT_TOWSON, as part of the approval process.
4. Payment takes approximately three weeks. Employees that receive payroll funds by direct deposit will also receive their expense reimbursements by direct deposit. Checks will only be issued from the Treasurer’s Office for employees who are not signed up for direct deposit through Payroll.

For Towson University Students

1. Any incurred expenses are processed and reimbursed after incentives are paid to participants by submitting a Miscellaneous Expense Voucher (Student)
2. The MEV should include:
   1. The department or grant cost center funding the expense.
   2. Documentation of the IRB protocol approval, including IRB protocol number.
   3. Towson University Research Participant Incentive Payment Log must be attached.
3. Grant-funded reimbursements will be forwarded to OSPR, ospr AT_TOWSON, as part of the approval proccess.
4. Payment takes approximately three weeks. Students that receive payroll funds by direct deposit will also receive their expense reimbursements by direct deposit. Checks will only be issued from the Treasurer’s Office for students who are not signed up for direct deposit through Payroll.

For Payments Issued Directly to the Participant

1. Any payments issued directly to the participant are processed by submitting a Miscellaneous Expense Voucher (Non-Employee).
2. The MEV should include:
   1. The department or grant cost center funding the expense.
   2. Documentation of the IRB protocol approval, including IRB protocol number and reason for payment.
   3. An IRS W-9 form is required to submit the MEV.
3. Grant-funding reimbursements will be forwarded to OSPR, ospr AT_TOWSON, as part of the approval process.
4. Payment takes approximately three weeks. If in the form of a check, the incentive will be paid to the address listed on the participant’s W-9 form.
5. Participants will receive a 1099 from the university, issued by the State of Maryland’s General Accounting Division at the end of the tax year if annual incentive payments total more than $600, per IRS guidelines.

If your funding is managed through OSPR and the above listed payment methods are not a reasonable option, cash may need to be issued to participants for anonymity reasons or other. Please contact OSPR, ospr AT_TOWSON, to get prior approval. These requests will be reviewed on a case-by-case basis by both OSPR and Accounts Payable.

Students who serve as human subjects will be paid through a MEV unless they are currently an employee of TU. If you are issuing a participant payment to a TU student, please contact finservehelp AT_TOWSON for guidance on the process.