Paying for Human Subject Studies
Policy, Training & Related Pages
Departments offering human subjects studies can choose from a variety of solutions for making payments to study participants. For details about each payment method, including how to submit, review each option below carefully.
If a payment to an individual is $600 or more, then the participant's U.S. taxpayer ID number and other personal information is required. If multiple payments to an individual total $600 or more in a calendar year, the participant's U.S. taxpayer ID number and other personal information is required. Taxation requirements and responsibilities for departments and custodians are listed toward the bottom of this page.
Options to Pay Participants
The Pay Card Program is designated to compensate and/or reimburse clinical trial participants via a prepaid Visa debit card. Depending on your participants, choose between two pay card types:
- Reward Cards: A one-time-load card that also allows for recipient anonymity with the University.
- Focus Blue Cards: Unlimited reloading and participants have access to cash withdraws, but participants must submit some personal information.
When to Use This Method
The Rewards Card is ideal for making large, one-time payments under $600 to participants who wish to maintain their anonymity and not provide any personal information. The Focus Blue Pay Card is especially ideal for paying recurring study participants.
When Not to Use This Method
The Focus Blue Pay Card is not ideal for small, one-time payments. It is also not ideal for participants who wish to remain anonymous.
Submission Process
Please visit our page Using the Pay Card for Human Subjects Studies to learn how to acquire pay cards for study participants. Department Administrators and Custodians must have the assigned role to order card inventory and request card funding.
Inventory is requested via ServiceNow and the funding of pay cards is requested, created, and processed with a Non-PO Voucher in the CU Marketplace using US Bank as the Supplier Name. Select Pay Card-Funding as the Payment Reason.
Visit the Creating Non-PO Vouchers page for more information.
Contact [email protected] to resolve an issue.
Payment Description
TruCentive is a third-party service that makes available a variety of digital compensation options redeemable by study participants. Potential options include the following:
- Visa/American Express digital gift cards
- Digital retail gift cards to Target, Amazon, Walmart, Dunkin' Donuts, Sephora, and many more
- Venmo or PayPal
Please note this payment option is available only to CUIMC researchers.
When to Use This Method
TruCentive is CUIMC's preferred payment method.
When Not to Use This Method
Do not provide total compensation of $600 or more in a calendar year to participants who cannot provide a U.S. taxpayer ID number and other personal information.
You may not use this method if you are not a CUIMC researcher.
Submission Process
Submit a request to [email protected] for a demo and account setup instructions. Program funding confirmation and an updated consent form indicating TruCentive as a payment option are required.
Payment Description
Recipients must have an active vendor record in ARC, which can be established via PaymentWorks. Payment is made to the participant based on their default, preferred payment method in their vendor record. Refer to the default payment icon on the voucher display.
When to Use This Method
This method is ideal for long-term, recurring compensation. The participant must have completed a W-9 or W-8 tax form when they register with PaymentWorks.
When Not to Use This Method
Do not use this method if one of the other methods is more preferable.
Submission Process
Visit our Schools and Departments page on the Vendor Management section of the Procurement site to get started. Create a Non-PO Voucher in the CU Marketplace and select Subject Study Payment Request as the Payment Reason.
For assistance with creating Non-PO Vouchers, visit the page Creating Non-Purchase Order Vouchers.
Payment Description
This option should only be used if any of the other options are not viable.
When to Use This Method
When the other preferred options are not feasible, e.g., due to technology challenges for subjects or cultural norms, and adequate justification is provided in the IRB submission for the use of cash compensation.
When Not to Use This Method
There are restrictions and procedures around opening, replenishing and closing the funds. Administrators in the CU Human Research Protection Office (HRPO) will notify the CUIMC Controller’s Office so they are aware and can assist with set up of the petty cash account. Multi-part receipt forms that are available in the HRPO office are expected to be used for all cash compensation to research participants.
Submission Process
Approval of this method will require justification provided to the IRB/CUIMC Controller's Office for cash vs. other payment options. For each funded grant project, a unique Petty Cash Fund may be established to support the anticipated human subjects activities. You can apply for a petty cash fund via the ServiceNow Catalog.
Review our resources on maintaining petty cash for human subjects studies.
At the conclusion of the research study, the petty cash fund must close.
Responsibilities of Departmental Administrators/Custodians
Reporting Taxable Income of $600 or More
Study participants who receive more than $600 in a calendar year are liable for taxable income and Columbia becomes liable for reporting that income to the IRS regardless of whether the amount is received as one payment or is received over a series of payments.
Therefore, any study participant who receives more than $600 in a calendar year must complete and sign a W-9 form, including name, address, and social security number.
The department administrator/custodian is responsible for identifying all liable individuals for tax reporting and ensuring the proper forms are completed and submitted in a timely manner. This includes ensuring payments to study participants are conducted in accordance with IRS requirements and communicating the applicable compensation amounts to Accounts Payable when requested.
1099 Requests for Pay Cards
The Pay Card Administrator/Custodian must aggregate 1099 requests and submit them to Accounts Payable as a single package.