University employees periodically perform services that are to be paid for with monies held by the Foundation or the Trustees. University employees are also periodically recognized for outstanding performance or achievements, and such recognition may provide for an award funded with monies held by the Foundation or the Trustees specifically for the purpose of supporting the recognition and/or funding the award. Payments for services or awards earned through, in connection with, or as a result of, an employment relationship with the University are subject to income tax withholding and must be paid through the University’s payroll process.
A. Payments for Services or Awards
1. It is the policy of Wichita State University that payments for services or awards should not be made to University employees directly from Foundation or Trustees accounts.
2. In situations where payments for services or awards are to be made, funds will be reimbursed to a University account by payment from a Foundation or Trustees account to cover such payments with subsequent payment made to the employee through the University’s payroll process.
3. All payments to a University employee (including student
employees) for services rendered to the University shall be made
through the University's payroll process, even if the services
provided are unrelated to the employee's regular employment
4. No cash or cash equivalent, i.e., gift cards, shall be
purchased from any University-related funding source, except when
used as payment to research subjects participating in a project
administered under the auspices of the University's Office of
Research and Technology Transfer.
An award earned through an employment relationship with the University may become tax-exempt if the award is:
This policy shall be included in the WSU Policies and Procedures Manual and shared with appropriate constituencies of the University.
The Director of Financial Operations and Business Technology shall have primary responsibility for publication, dissemination and implementation of this University policy.
January 1, 2001
July 14, 2010
April 15, 2011
(See also Independent
Contractor at Section 3.35 and Gifts
to Employees at Section 3.39 of this manual.)