Compensating Human Subjects

The US Bank Declining Card is used to purchase gift cards for human subject participants.  This card can also be used on online research platforms such as MTurk and Prolific.

The USBDC is a pre-loaded credit card that automatically reconciles to one G/L account (as requested and approved on the application).  The card remains active until funds are exhausted or the card expires.  Once the funds are exhausted and/or the card expires, the card cannot be used, and a new application is required.  There is no encumbrance when a USBDC application is approved. When the card is used, the card transaction will post to the G/L account requested.

The limit for distributing gift cards to human subjects is $100.00 per human subject participant per event (per the business and travel expense policy).  When compensating human subjects more than $100 per event, see the Accounts Payable method for compensating human subject participants.

Here is a link to apply for a USBDC.  Applications are to be submitted to @email which is managed by the Controller’s Office.

Documentation Requirements:

Monthly US Bank Card statements approved by the cardholder and supervisor, purchase invoices, and proof of gift card issuance are to be uploaded in Buyways or provided to the Controller’s Office at @email within 30 days of the statement end date.

Issuances of gift cards should be documented in a log or (spreadsheet), or by individually collected receipts which include the date of issuance, purpose, card amount, and signature of recipient.  When signatures cannot be obtained, other proof of distribution such as an email can be provided.

The Controller Office has an employee gift card receipt form and a non-employee gift card receipt form that can be used.

Have questions about USBDC? Email your question to:  @email.

A cash advance is issued to an active employee who receives a check payable in their name for the purpose of compensating human subject participants.  The employee can deposit the funds and use the funds for compensating human subject participants with gift cards, cash, online platforms, tangible gifts etc.  Any unused /undocumented funds are returned to the University at the end of the event.

The limit for distributing gift cards or cash is $100 per event (per the business and travel expense policy).  When compensating human subjects more than $100 per human subject participant per event, see the Accounts Payable method for compensating human subject participants.

Here is a link to apply for a cash advance.  Applications are to be submitted to @email which is managed by the Controller’s Office.

Documentation Requirements:

Purchase invoices and proof of gift card /cash issuance needs to be provided to the Controller’s Office to @email. 

Issuances of gift cards /cash should be documented in a log or (spreadsheet), or by individually collected receipts which include the date of issuance, purpose, card/cash amount, and signature of recipient.  When signatures cannot be obtained for gift card issuances, other proof of distribution such as an email can be provided.

The Controller Office has an employee gift card receipt form and a non-employee gift card receipt form that can be used.

Have questions about cash advancement? Email your question to @email

In order to compensate human subject participants directly through Accounts Payable, human subject participants need to be onboarded as a supplier, a process managed by UPST.  The department must complete the supplier request form in Buyways to initiate supplier onboarding.

Once the supplier is onboarded, a payment request can be generated using the Buyways direct payment form.  Select the following within the direct payment form:

• Type of purchase:  Human Subjects
• Commodity Code:  Human Subject Compensation
• Account Code: 742000

Have questions about supplier onboarding or A/P payment processing? Contact UPST.

Please note:  The IRS considers all payments and gifts to human subject participants to be income, and they may be taxable.  The IRS requires the University to report payments of $600 or more per Calendar Year on form 1099-MISC/1042S.

Payments made to human subject participants for more than $100 per human subject participant per event are made by Accounts Payable for IRS tracking/reporting purposes. 

For exceptions to the $100 per human subject participant per event allowance using USBDC / Advance, when a human subject participant is not expected to exceed $600 threshold during the calendar year, an exception form can be completed as well as a gift card receipt form (for each human subject participant). Reach out to the Controller’s Office for information at @email.