Research Participants Payment Procedures

Project Scope:
Review current procedures and policies relating to 'Research Participants Payments'. Objective to eliminate/reduce current restrictions for payment options. Research and analyze research payment software solutions to collect participant information, manage IRS requirements and provide payment for our participants.

Project Updates:

• February 6, 2020:  Group of Psychology faculty researchers met to discuss process and challenges with payment to our research participants.  Team identified issues with collecting SSN numbers initially.  IRS requires that any participant who receives payment in the amount of $600 or more in a calendar year must receive a W9 form.  Team agreed to have a sub-committee met to begin drafting a policy relating to human subject payment that complies with the IRS requirements.
  Ideas discussed:
  
  • Using MTurk to process payments
  • Creating a minimum study payment threshold
  • Using 'punch card' or similar system
  • Include language placing the responsibility for reporting income $600 or more on the study participant.
• April 2021 - team reconvened to review software solutions and determine the best practice for the university
• June 2021 - team is making recommendation to move forward with the USBank solution.

Project Team:

• Beverly Jacobik, Research Compliance
• Cody Behles, Team Lead, Research Development & Innovation 
• Colette Williams, University Process Improvement
• Kathryn Howell, Psychology
• Kerri Reece, Procurement Card Administrator
• Laurie Whiteside, Tax Accountant
• Marie van der Merwe, Collete Health Science
• Robin Stewart, Strategic Initiatives Auxiliary Operations
• Shan Arnold, Accounting Office
• Vicky Aycock, Accounts Payable

 Phone: 901.678.2213  |   E-mail: processimprovement@memphis.edu