{"id":3216,"date":"2021-07-09T11:10:02","date_gmt":"2021-07-09T15:10:02","guid":{"rendered":"https:\/\/umaine.edu\/research-compliance\/?page_id=3216"},"modified":"2026-01-15T14:39:38","modified_gmt":"2026-01-15T19:39:38","slug":"human-subject-payment-guidelines","status":"publish","type":"page","link":"https:\/\/umaine.edu\/research-compliance\/human-subjects\/human-subject-payment-guidelines\/","title":{"rendered":"Human Subject Payment Guidelines"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>University of 海角社区 researchers may provide cash (or cash equivalents [incentives], including gift cards, meal money, apparel, etc.) to human subjects if the protocol has been approved by the Institutional Review Board (IRB). For more information about gift cards and research incentives, please visit the\u00a0<a href=\"https:\/\/mycampus.maine.edu\/group\/mycampus\/corporate-card\" target=\"_blank\" rel=\"noreferrer noopener\">Strategic Procurement website<\/a> (maine.edu login required).\u00a0<\/li>\n\n\n\n<li>It is the responsibility of the researcher (not the IRB, Office of Research Administration, or the Office of the Vice President for Research and Dean of the Graduate School) to make appropriate funding arrangements.<\/li>\n\n\n\n<li>If the approved IRB protocol assures the confidentiality of human subjects, researchers will maintain the following data<sup data-fn=\"cb097f42-ec34-443f-a08d-47af51b1cb74\" class=\"fn\"><a href=\"#cb097f42-ec34-443f-a08d-47af51b1cb74\" id=\"cb097f42-ec34-443f-a08d-47af51b1cb74-link\">1<\/a><\/sup>, as specified in the IRB-approved protocol, in a secure project file:\n<ul class=\"wp-block-list\">\n<li>Subject name<\/li>\n\n\n\n<li>Subject address<\/li>\n\n\n\n<li>Date the payment was provided<\/li>\n\n\n\n<li>Value or amount of the payment<\/li>\n\n\n\n<li>Form of the payment<\/li>\n\n\n\n<li>Name of researcher providing the payment<\/li>\n\n\n\n<li>Peoplesoft chartfield combination<\/li>\n\n\n\n<li>University of 海角社区 System (UMS) employee status of the subject (UMS employee or non-employee).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>If the University of 海角社区 is subject to an audit, researchers may be required to provide auditors access to confidential data.<\/li>\n\n\n\n<li>If the value of a <strong>one-time payment exceeds $75.00<\/strong>, subject data must be reported to other offices within the University of 海角社区 and University of 海角社区 System, as follows:\n<ul class=\"wp-block-list\">\n<li>If the human subject is an employee of the University of 海角社区, the researcher must report any such payments to the Department of Human Resources. The Department of Human Resources will determine whether the value of the reported incentive needs to be added to the employee\u2019s gross wages, and whether the payment will be subject to taxation and withholding.<\/li>\n\n\n\n<li>If the human subject is not an employee of the University of 海角社区, the researcher shall reach out to Strategic Procurement (<a href=\"mailto:procurementservices@maine.edu\">procurementservices@maine.edu<\/a>) for guidance on reporting of such payments. The researcher will work with Strategic Procurement to comply with Internal Revenue Service (IRS) regulations that require the University of 海角社区 System to issue a Form 1099 when cumulative payments to a non-employee reach $600 in a calendar year.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><em>Guidelines last revised 1\/14\/2026<\/em><\/p>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-3216_e9a5d4-af .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-3216_e9a5d4-af .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-3216_e9a5d4-af\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\" \/><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">Footnotes<\/h3>\n\n\n<ol class=\"wp-block-footnotes\"><li id=\"cb097f42-ec34-443f-a08d-47af51b1cb74\">If the subjects are minors, <a href=\"https:\/\/umaine.edu\/research-compliance\/human-subjects\/#contact\">contact the IRB office<\/a> for further guidance. <a href=\"#cb097f42-ec34-443f-a08d-47af51b1cb74-link\" aria-label=\"Jump to footnote reference 1\">\u21a9\ufe0e<\/a><\/li><\/ol>","protected":false},"excerpt":{"rendered":"<p>Guidelines last revised 1\/14\/2026 Footnotes<\/p>\n","protected":false},"author":1621,"featured_media":0,"parent":6675,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"templates\/page-withsidebar.php","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":"[{\"id\":\"cb097f42-ec34-443f-a08d-47af51b1cb74\",\"content\":\"If the subjects are minors, <a href=\\\"https:\\\/\\\/umaine.edu\\\/research-compliance\\\/human-subjects\\\/#contact\\\">contact the IRB office<\\\/a> for further guidance.\"}]"},"class_list":["post-3216","page","type-page","status-publish","hentry"],"taxonomy_info":[],"featured_image_src_large":false,"author_info":{"display_name":"cdoiron","author_link":"https:\/\/umaine.edu\/research-compliance\/author\/cdoiron\/"},"comment_info":"","_links":{"self":[{"href":"https:\/\/umaine.edu\/research-compliance\/wp-json\/wp\/v2\/pages\/3216","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/umaine.edu\/research-compliance\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/umaine.edu\/research-compliance\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/umaine.edu\/research-compliance\/wp-json\/wp\/v2\/users\/1621"}],"replies":[{"embeddable":true,"href":"https:\/\/umaine.edu\/research-compliance\/wp-json\/wp\/v2\/comments?post=3216"}],"version-history":[{"count":12,"href":"https:\/\/umaine.edu\/research-compliance\/wp-json\/wp\/v2\/pages\/3216\/revisions"}],"predecessor-version":[{"id":8618,"href":"https:\/\/umaine.edu\/research-compliance\/wp-json\/wp\/v2\/pages\/3216\/revisions\/8618"}],"up":[{"embeddable":true,"href":"https:\/\/umaine.edu\/research-compliance\/wp-json\/wp\/v2\/pages\/6675"}],"wp:attachment":[{"href":"https:\/\/umaine.edu\/research-compliance\/wp-json\/wp\/v2\/media?parent=3216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}