Tax Office

Definition: Human subject payments are defined as payments of cash (including cash equivalents/gift cards) or tangible personal property as incentives to individuals (subjects) for their participation and time commitment in a clinical trial, survey, or research study. Please refer to the Office of Research Compliance (ORC) Human Subjects webpage for detailed requirements for research studies […]

Payment method: Choosing the appropriate method for paying an independent contractor (including the payment of an honorarium) depends on several factors. Please use the table below to select the appropriate payment method: Individual – U.S. Citizen Individual – Foreign National / Non-U.S. Citizen Business If the recipient is a UNC Charlotte employee, use a PD-7 […]

See How to Pay Students and/or How to Pay Individuals guides. For additional questions, consult with the Tax Office. Last Updated: January 10, 2017

General requirements: All purchases of gift cards/gift certificates (of non-negotiable amounts) must have a valid, documented business purpose as outlined in the policies referenced below, and must comply with all University purchasing and expense procedures. Gift card payment methods: Purchasing card (p-card): The preferred method for purchasing gift cards is to use a University-issued Purchasing […]

Foreign National Information Form – Non-Student Version This form is required to be completed by foreign national visitors in order for the visitor to receive payments from UNC Charlotte. Last Updated: January 11, 2021

Foreign National Information Form – Student Version This form is required to be completed by foreign national students in order for the student to receive payments from UNC Charlotte. Last Updated: January 11, 2021

Gross up Calculations Last Updated: January 11, 2024