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Research Subject Fees
Human subjects often are paid a fee for their participation in research projects. Protocols for the use of human beings in research, teaching, or testing are reviewed and approved, according to federal, state and university policies. (See: Human Research Protection Program)
For payment policies, see:For a details on how to pay subjects, see Standard Practice Guide 501.7 [pdf]
Paying UM employees who serve as subjects
When University employees are subjects, fee payments are made in the employee's next regularly scheduled paycheck. The definition of employee for this purpose is an individual who has received wages from the University in the past six months. All applicable taxes will be withheld at the time of payment in accordance with Internal Revenue Service regulations. The Subject Fee Payment Form for University employees is avaialable on the Procurement website and is processed through the Payroll Office.
Paying non-employees
Subjects who are not University employees may be paid:
- from a departmental imprest cash fund;
- through the University Cashier by presenting a Subject Fee Payment Form-Non-Employee (available on the Procurement website
- Checks may be requested through the M-Pathways system using a Non-PO voucher. The required supporting documentation for the Non-PO voucher is a completed ÒSubject Fee Payment Request Form, Non-Employee" (available on the Procurement website through Procurement Services.
- through a P-Card
If you are approved to pay subject fee transactions on your P-Card, the P-Card Subject Fee Form (available on the Procurement website must be used to support all subject fees to non-University employees. University employee subject fees can never be paid using a P-Card. Employee payments must be processed on a Subject Fee Payment Employee Form.
A Form G should not be used to pay research subjects.
See Standard Practice Guide 501.7 [pdf]
Questions regarding these procedures should be directed to the Accounts Payable and Travel Audit Office at 764-8212.
Last reviewed: 4/03/2008