Non-Student Honorarium

Honorarium for non-students Speakers and Speaker Series should be prepared using the Appearance Agreement template as long as the activity does not fall under a performance type classification. Performances should use the Performance Agreement template where possible because it contains important tax withholding information.

All payments may be subject to withholding pursuant to applicable tax laws, including but not limited to Missouri’s 2% non-resident entertainer tax (RSMO 143.183) and federal tax regulations regarding withholding of income tax on payments to nonresident aliens (NRA’s) that may be as high as 30%. No additional compensation will be allowed as the result of any change in Presentor’s tax liabilities.