The Accounts Payable Office has revised the Payment to Human Research Participant Guideline. You can access the new July 2011 guideline via the Financial and Business Services website at the following link: http://fbs.admin.utah.edu/download/AP/ResearchPartPayments.pdf

Important items outlined in the new guideline are summarized below:

• Distinction is made between payment processes if the payment to participants is $100 or less, or more than $100 in a calendar year.
• Payments of $100 or less do not require the collection of participant tax information if payment is made via petty cash, gift card or certificate, or tangible personal property.
• All payments made with a Limited Purchase Check require the collection of participant tax information via the IRS W-9 form.
• Payment process exceptions are granted by the IRB and must be approved as part of the regular IRB review process.

The revised payment guideline might impact your payment methods and the information you provide to participants as part of the consent process and form. In some cases the revised guideline will allow study teams to maintain participant information for payment purposes on site. Please thoroughly review the guideline to ensure your participant payment methods are compliant. Any changes to currently approved studies as a result of this guideline must be submitted to the IRB via an amendment.

If you have any questions about this update, please contact the IRB at 801-581-3655 or irb@hsc.utah.edu.