How to Pay or Reimburse Visiting
International Speakers and Performers
Most Visa Categories Prohibit Payment
Most visa categories prohibit foreign visitors from being paid except by the sponsoring organization, government or employer through which their visa was obtained. “Payment” includes wages, living allowances or stipends, speaker fees, and honoraria. However, there are a few exceptions which are discussed below.
Reimbursement is Usually Allowed
Most foreign visitors may be reimbursed for business expenses such transportation, lodging & meals (see “A Note About Reimbursements” below).
How to figure out what payments are OK
This web page is designed to help you determine whether or not your guest speaker or performer may receive a payment from Cornell, and what you need to do to arrange for that payment. It is just a starting point. For the most accurate information about payments to foreign visitors, contact:
Cornell University Tax Compliance Office
Phone: (607) 255-9465
Email: uco-tax@cornell.edu
Web: http://www.payments.cornell.edu/For_Foreign_Nationals.cfm
STEP ONE:
You will need to have a discussion with your guest about his or her current or intended U.S. immigration status, and the details of their visit. Here are the initial questions you should ask:
#1. Does the speaker or performer have a valid Employment Authorization Document (EAD) issued by United States Citizenship and Immigration Services?
- If yes, this person may receive any appropriate form of payment and you may go on to the next section (labeled "STEP TWO" below) to find out the proper payment procedures.
- If no, proceed to question "#2" below.
#2. Is the speaker already in the US?
- If yes, what immigration status do they hold?
- If no: how long will they be at Cornell?
- Will they speak or perform at more than one institution during their visit to the U.S.?
- What is the speaker or performer’s country of citizenship?
STEP TWO:
After obtaining the particulars of your guest’s immigration status and travel plans:
- Determine the type of payment Cornell may be able to issue by visiting the tax compliance web site on immigration status restrictions.
- Determine the types of forms and documentation needed to process the payment by visiting the tax compliance web site on payment procedures.
FINAL STEP:
If your guest does not hold one of the visa categories listed on their web site, contact the Tax Compliance office PRIOR to making any contractual agreements (verbal or written) about payments!
Visa Categories That May Allow for the Payment of an Honorarium:
B1/B2 (Tourist/Business): Cornell can pay an honorarium to a foreign national on a B-1 or B-2 visa, but ONLY under limited circumstances. There is no dollar limit, but the visit cannot exceed 9 days at a single institution AND the foreign visitor cannot have accepted payment or expenses from more than 5 institutions in the previous 6-month period.
WB/WT (Visa Waiver): Visitors from some countries may enter the U.S. without a visa in WB or WT status. The rules for payments of honoraria for visitors from "visa waiver" countries are the same as the B-1/B-2 rules (see above). Only visitors from the following 27 countries qualify: Andorra, Australia, Austria, Belgium, Brunei, Denmark, Finland, France, Germany, Iceland, Ireland, Italy, Japan, Liechtenstein, Luxembourg, Monaco, Netherlands, New Zealand, Norway, Portugal, San Marino, Singapore, Slovenia, Spain, Sweden, Switzerland, and the United Kingdom.
PLEASE NOTE: If you plan to enter the U.S. using the visa waiver program, please check the latest requirements (which include machine-readable passports) at the U.S. Department of State web page on the visa waiver program.
J1 (Non-Cornell Sponsor): J1 Exchange Visitors who are sponsored by an institution other than Cornell may be paid an honorarium if they have a letter of authorization from their sponsor.
A Note About Reimbursements
Cornell will reimburse the business expenses (transportation, meals, lodging) of short-term foreign visitors as long as the voucher includes business purpose and original receipts supporting the expense. Click here for information about reimbursement for business-related travel expenses.