Honoraria Policy

This policy provides clarity regarding the definition of ‘honorarium' and establishes a framework and guidelines for the consistent and fair application and payment of honoraria at Vancouver Community College (VCC; the College).

This policy applies to both employees and non-employees who provide services to the College in a volunteer capacity, or for services for which fees are not traditionally or legally required.

This policy does not apply to honorarium for provincially appointed or student members of the Board of Governors. Refer to Board Bylaw G.3.0 Board Honoraria & Expenses.

1. The College supports public and student participation in College activities.


2. The College adheres to the rules and regulations of the Canada Revenue Agency (CRA) when determining and paying honoraria. The CRA considers payments for services made to an individual as either employment income or business income. The CRA supports the issuance of small payments that are not subject to the usual tax rules. The criteria for these payments include:

1. They are nominal - $500 or less in a calendar year;


2. They are made to an individual for voluntary services for which fees are not legally or traditionally required;


3. They are not reflective of the value of the work done; and


4. They are made on a one-time or non-routine basis to an individual as a “thank you”. 

3. An honorarium is not based on an agreed amount between individuals providing services and the College representative seeking services. If payment is agreed upon, this constitutes a contractual agreement and is dealt with under the College's Procurement Policy 130.


4. The College will not pay honoraria for the services of a professional speaker or consultant who performs the requested service for a living. These individuals are considered self-employed and should receive a fee for service or consulting payment.


5. Any conflicts of interest or engagements with related parties must be disclosed to the College in advance of any services being rendered.


6. Honoraria payments are paid only by direct deposit or cheque.

Honorarium

A financial payment made in gratitude (ex gratia) to a person (honoree) for their services in a volunteer capacity or as a research participant, or for services for which fees are not traditionally or legally required. It is a payment made on a special or non-routine basis to an individual, to recognize or to acknowledge the contribution of gratuitous services to the College.

• Honoraria Request Form (login required)

• Expenses and Travel (110)
• Procurement (130)
• Standards of Employee Conduct & Conflict of Interest (202)

• Canadian Revenue Agency (CRA) Handbook


• VCC Bylaw G.3.0 Board Honoraria & Expenses