Instructions by Payment Type
Details about the process for subject payments can be found in the Penn Manual.
Frequently Used Forms
Human Subject Voucher
The C-2 Human Subject Voucher is the supporting documentation for human subject compensation and out-of-pocket reimbursement and is required for all payments over $100. It is to be used as the petty cash voucher or with the C-368 form.
When payments to a subject are sent directly from a corporate supplier or vendor, the form C-368 form must be completed.
A W-9 needs to be completed when participants are either being paid through a University check or are paid through petty cash, gift cards or money orders and cumulative remuneration payments from the University are expected to total more than $600 in one calendar year for a single participant.
W-9 form is necessary because the University is obligated to report to the IRS all individuals who receive income greater than an annual threshold of $600 per year.
The W-9 form can be found here.
If subjects will receive monetary compensation for their participation by check, or an amount of $100 or more, include the following language in your consent form compensation section.
Please note: In order to be compensated for your participation in this study, you must provide your Social Security Number. Additionally, the University of Pennsylvania is required to report to the IRS any cumulative payments for participation in research studies that exceed a total of $600 in a calendar year
As of July 2015, Penn is excited to introduce the Greenphire ClinCard, a reloadable prepaid card available to research coordinators as a payment option to compensate or reimburse human subjects for participation in research trials. The card offers a faster and safer method to pay your study participants and will provide an excellent alternative to AP checks, gift cards and petty cash. In addition, Greenphire supplies a convenient administrative tool for loading, tracking and reporting your studies’ payments. Click here to visit the Office of the Comptroller for more information and to get Greenphire ClinCards for your study.
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