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  3. What is required to make an honorarium payment to a foreign national?
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  3. What is required to make an honorarium payment to a foreign national?

What is required to make an honorarium payment to a foreign national?

An honorarium is defined as a payment of money or other thing of value to a person for their participation in a usual academic activity for which no fee is required. An honorarium is not a salary or any other compensation for services rendered on a continuing basis.

There are very stringent requirements regarding honorarium payments to foreign national individuals. Please review the following guidance:

Read more:

International Taxation – Individuals

Updated on June 28, 2022

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