a payment in recognition of acts or professional services for which custom or propriety forbids a price to be set: The mayor was given a modest honorarium for delivering a speech to our club. ... Honoraria payments ... Speakers honoraria...
dictionary.reference.com/browse/honorarium dictionary.reference.com/browse/honorarium
Honorarium - Wikipedia, the free encyclopedia
An honorarium is an ex gratia payment made to a person for their services in a volunteer capacity or for services for which fees are not traditionally required. This is used by groups such as scho...
en.wikipedia.org/wiki/Honorarium
If there is no distinction between the honoraria and the reimbursement the entire payment is treated as honoraria and taxed as a schedular payment.
www.ird.govt.nz/payroll-employers/make-deductions/staff... www.ird.govt.nz/payroll-employers/make-deductions/staff-benefits/special-benefits/emp-deductions-benefits-special-honoraria.html
If the Government decides that honoraria payments include no element of reimbursement and therefore should be taxed at all levels or at some prescribed higher level, then a clear definition is required and this must spell out that it is a payment for time or a form of wage/salary payment and should not include...
www.volunteeringnz.org.nz/files/submissions/Submission_... www.volunteeringnz.org.nz/files/submissions/Submission_tax.pdf
Generally speaking, honoraria are considered taxable income to the recipient. This is because the honorarium would not have been paid if the individual had not provided a service of some nature.
www.washburn.edu/admin/finance/taxation/300.html www.washburn.edu/admin/finance/taxation/300.html
i was not earning anything else at the time i received the honoraria. now, after 2 months of mini-jobbing @ 400€/month (tax-free, right? ...
www.toytowngermany.com/lofi/index.php/t143792.html
Honoraria Payment ... Tax rules state that expenses are in the nature of a travel grant and are taxable at 30% (F, J, M or Q recipients are taxed at 14%)
controller.richmond.edu/tax/honorarium.htm controller.richmond.edu/tax/honorarium.htm
I assume I'll pay about 25% of my honoraria money back in taxes. BUT as ROU-X says, if you have expenses associated with earning that money [such as travel, meals, some other things, postage....] you can deduct that from the amount you got paid before you are taxed on it which is pretty cool.
ask.metafilter.com/123821/Tax-question-about-honoraria ask.metafilter.com/123821/Tax-question-about-honoraria
All honoraria payments to foreign nationals will be taxed at a 30% rate, unless exempted by a tax treaty. If the visitor does not provide a Social Security Number or an Individual Taxpayer Identification Number, treaty benefits cannot be applied.
www.finance.upenn.edu/comptroller/tax/honorarium_matrix... www.finance.upenn.edu/comptroller/tax/honorarium_matrix1.shtml
All honoraria are taxed at 30%, unless there is a tax treaty with the individual’s country of residence and the individual has properly completed form 8233. ... Honoraria payments are generally taxed at 30%. Some countries have tax treaties with the US that will reduce or eliminate an individual’s U.S. tax liability.
www.fms.indiana.edu/tax/annual/items.asp www.fms.indiana.edu/tax/annual/items.asp