Speaker Fee and Honorarium Payment Requirements under Ohio Senate Bill 1 (SB1)

Ohio Senate Bill 1 (SB1) requires public colleges and universities to be more transparent about payments made to outside speakers and honoraria. Specifically: 

• If the university pays someone more than $500 in speaker fees, honoraria, or other emoluments for a university-sponsored event, the speaker information must be listed publicly.
• The list must be easy to find on the university’s website, requiring no more than three clicks to access.
• It must also be searchable and available to anyone without having to log in or register.

Key Reminders on How to Comply with Speaker Fee and Honorarium Payment Requirements under SB 1

Formal Agreements and Process for Payment Compliance 

A written agreement is mandatory for all speaker fees and honoraria. The agreement must include:

• The amount being paid.
• Services provided
• Payment terms

To comply, the university provides two forms for processing these payments:

• Short Form Services Agreement
  1. Used for payments that are not honoraria, including any speaker, panelist, or presenter at workshops, conferences, or events.
  2. Must use object code 721560 – GUEST SPEAKERS AND PRESENTERS for reporting purposes.
  3. Be sure to provide the date of event and a description of the event on the form.
• Honorarium Form
  • An honorarium is a token of appreciation, not an equivalent to professional fees. Use this form if all the following apply:
    1. Must use object code 719310 – HONORARIUMS for reporting purposes.
    2. Payment does not exceed $1,500, excluding travel.
    3. Be sure to provide the date of event on the honorarium form and a description of the event in the description field of the Payment Request form.
    4. Recipient is not a university employee and does not have an existing consultant agreement with the university.
    5. Services are voluntary, and payment is not required.
    6. Recipient does not provide the service professionally.
    7. Honorarium is for a one-time payment only. For repeat engagements, use the Short Form Services Agreement.
    8. For foreign nationals, include the Honorarium and Travel Reimbursement Affidavit for Foreign National Visitors, if applicable, to ensure proper tax withholding.

IMPORTANT REMINDER: The University is using the object code as the mechanism for reporting this information to remain in compliance.

Tax and Reporting Obligations
The university must collect proper tax documentation for all speaker and honorarium payments and report them according to IRS requirements. 

Implications for Event Planning

If you are planning an event and wish to invite a paid speaker or pay an honorarium, coordinate with your planning unit CFAO well in advance to ensure you are complying with SB1. 

Responsibility of the CFAO

Because speaker and honorarium arrangements are a decentralized process, it is the responsibility of each planning unit CFAO:

• To implement proper processes that ensure compliance with SB1 disclosure requirements.
• Communicate these requirements within their planning unit.

Disclosure Website

Information provided for each payment includes the date paid, amount paid, supplier name, date of event, and a description of the event. All speaker fees and honoraria meeting SB1 disclosure criteria will be posted quarterly on this website: Advance Ohio Higher Education Act Compliance | AOHEA Compliance

Questions?

• For planning unit specific processes, contact your CFAO.
• For university-wide process, forms, or disclosure questions, please contact financecustomercare@ohio.edu.