Employee Reimbursements & Participant Payments
Reimbursement to Individuals - ERS
Reimbursements of expenses incurred in conducting University business is governed by the Travel and Expense Reimbursement Policy and related procedures. All non-travel expense reimbursements must also comply with Procurement policy and procedures, and legislation, as applicable. Please refer to the Travel & Expense Reimbursements page for more information on creating an expense reimbursement form in the ERS.
Reimbursements to Individuals - Paper Process
Reimbursements of expenses incurred in conducting University business is governed by the Travel and Expense Reimbursement Policy and related procedures. All non-travel expense reimbursements must also comply with Procurement policy and procedures, and legislation, as applicable. Approved out of pocket, eligible, non-travel expenses, may be paid providing original receipts accompanying a fully completed Expense Reimbursement Form.
Honorariums, Speaker Fees, and third-party payments to individuals for services provided (i.e., translation services), are not eligible expense to be processed through the ERS. The individual providing the services must be paid through the acQuire system directly, in order to comply with Canada Revenue Agency (CRA) regulations. Please refer to Ineligible Expenses in ERS for more information on ineligible expenses in ERS.
The following are not acceptable as receipts:
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invoices which do not indicate payment has been made
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cancelled cheques
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credit card statements
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credit card slips (except gas reimbursement for rental car)
All employee reimbursements must be approved by the individuals immediate supervisor (referred to as "one over one" approval ie: Deans must approve Department Head reimbursements).
Participant Payments - ERS
To be reimbursed for payments to research-related participants (individuals that are paid to participate in research) create an Expense Report in the ERS and follow the same instructions for a Travel Expense Report that includes a cash advance in the ERS - Payments to Indigenous Elders/Participant Payment
Participant Payments - Paper Process
Participant payments to individuals who may have been participants for experiments or research interviews, etc. do not require receipts.
The requisition must indicate "participant payment" as a description.
Under normal circumstances the University will not accommodate rush payments. Rush payments will only be processed under exceptional circumstances. Please note that the unit requesting the rush payment will be charged a service fee of $200 per occurrence.
If a rush payment is required, the completed and approved Payment Form or PO submitted in acQuire must include a Comment to notify Accounts Payable that "Rush payment is required", and to note the ChartField that the rush payment fee is to be charged to.
NSF Cheque Policy
Effective December 1, 2010, a processing fee of $25.00 will be applied to the Fund/Dept of any NSF cheques that are returned to Financial Services, where the chartfields have not been written on the back of the cheque prior to deposit.
Queen’s University Financial Services policy states that when doing a cheque deposit, you are required to write the Fund, Department and Account on the back of the cheque.
How to Pay Consulting Fees
Payment of consulting Fees to an individual is considered taxable income.
When the University is issuing this type of payment, it is the responsibility of Financial Services to ensure that legislation set out by Revenue Canada is followed.
A purchase order is required for any procurement of consulting services. Given this, a Purchase Requisition must be completed in acQuire to allow any payments to be processed related to consulting fees.
If the payee is a non-resident of Canada and the services were rendered in Canada, the University is required to withhold 15% tax. In this case, please indicate if the purchase amount noted in acQuire is "GROSS' or "NET" of this 15% withholding tax by adding a Comment in the Purchase Requisition.
Note: If an individual receiving a consulting fee is also being reimbursed for travel expenses, please submit the travel expense on a separate travel claim. Further to the Broader Public Sector Expenses Directive, not all expenses incurred by consultants are eligible for reimbursement.
For further information on any of the above, or if you have any questions regarding consulting arrangements, please refer to the Strategic Procurement Services website, which includes guidance documentation, links to related policies, and contact information for relevant staff in Procurement Services.
How to pay an honorarium
An honorarium payment to an employee is considered salary and is therefore taxable income.
When the University is issuing this type of payment to a non-employee, it is the responsibility of Financial Services to ensure that legislation set out by Revenue Canada is followed.
An Honorarium Payment Form should be completed in acQuire to facilitate the processing of the honorarium payment.
If an individual receiving an honorarium is also being reimbursed for travel expenses, please submit the travel expenses on a separate travel claim.
If the payee is a non-resident of Canada and the services were rendered in Canada, the University is required to withhold 15% tax. In this case, please indicate if the purchase amount noted in acQuire is "GROSS' or "NET" of this 15% withholding tax by adding a Comment in the Honorarium Payment Form Requisition.
When a gift is being substituted for an honorarium, the department must inform Financial Services of this arrangement; (a letter to Financial Services stating who is receiving the gift from the University). Since a gift in lieu of money is classified as a taxable benefit by Revenue Canada, the University has a legal obligation to comply with income tax legislation.
Use the Honorarium Payment Form in acQuire to process all honorarium payments.
How to Pay Independent Contractors
There are situations in which it is unclear if a traditional employer-employee relationship exists or if certain non-core services (i.e. services that are not directly related to teaching or research) are being performed by an individual as an Independent Contractor.
It is important for the University to understand what the relationship with the Service Provider is to ensure that Queen’s complies with the Income Tax Act. This act stipulates that if an employer-employee relationship exists, then source deductions (such as CPP, EI, and income tax) and employer paid amounts (such as EHT and WCB) be calculated, deducted, reported, and paid. Queen’s could be held responsible for any unremitted premiums, interest and penalties if the University does not make the appropriate deductions.
Prior to departments or Principal Investigators (PIs) entering into agreements with individuals who are providing services, it is very important that the nature of this relationship is determined and documented. The Independent Contractor Questionnaire (ICQ) (XLS, 72.6 KB) will determine whether a Service Provider is an Employee or an Independent Contractor.
- Read the Engagement of Independent Contractor Procedure
- Prior to the work/service being provided and in conjunction with the Service Provider, complete the Independent Contractor Questionnaire (ICQ) (XLS, 72.6 KB). Please note: The ICQ must be completed in Excel in order for the Form to deliver an instant result.
If you have any questions, please contact Christina Blanchard (Associate Director, Payroll)
If the ICQ determines that an employer-employee relationship exists then payments should be processed through payroll – please contact Client Services in Human Resources.
If the ICQ determines that the Service Provider is an Independent Contractor to the University, a copy of the completed and signed ICQ should be attached to any requests for payments – original remains with Payroll Services. When the work has been completed, the Independent Contractor must issue an invoice. The invoice should include the following information:
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Invoice Date
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Invoice Number (a unique number for each invoice)
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PO # (if applicable)
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Name and address of Independent Contractor
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Description of work
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Invoice Amount
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The HST registration number and HST amount (if applicable)
If the Independent Contractor is not a current supplier in the system, the vendor will need to be set up in order to pay the invoice and their Social Insurance Number (“SIN”) will be requested so that a T4A can be issued at calendar year end.
For departments to process invoices:
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For services less than $10,000 CAD, departments are to complete a Payment Request Form in acQuire and attach both the invoice and the completed and signed ICQ; OR
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For services greater than or equal to $10,000 CAD, the Procurement Policy and Procedure needs to be followed, and departments are required to enter a purchase requisition in acQuire and completed contract with the Service Provider.
Payments to Indigenous Elders / Participants can be made in different ways. The procedure below describes the methods and requirements associated with making payments to Indigenous Elders / Participants.
Procedure for Payments to Indigenous Elders / Participants (doc, 678.8 KB)
How to pay moving expenses
The University will contribute towards a new staff member's expenses in moving to Kingston in accordance with the moving allowance policy approved for each individual Faculty or Department.
All questions regarding the eligibility, request for advance funds, and processing procedures should be directed to the appropriate Faculty or Department Office.
Travel Advances / Cash Advances for Travel
Please refer the Cash Advance Procedure and the Travel and Expense Reimbursements page for more information. Paper Travel Advances / Cash Advances are only permitted for those who do not have access to the Expense Reimbursement System (ERS) and for expenses which cannot be paid with a Procurement Credit Card (PCard) or Travel Credit Card (TCard)
How to Pay Travel Agents
Preferable methods for paying travel related expenses include:
- The claimant uses personal funds to pay for their expenses and submits a claim for reimbursement within 30 days of return from travel or the date the expense was incurred; or
- The claimant requests a travel advance to pay for their expenses and submits a claim within 30 days of return from travel or the date the expense was incurred.
If either of these arrangements is not possible, payments can be made to travel agents directly, providing that specific requirements have been met. Departments are responsible for establishing an account with a travel agent(s), and collecting and retaining the supporting travel documents (e.g. boarding passes) for audit purposes.
Non-Research Funds
If paying travel agents directly using non-research funds, departments are required to retain the original supporting travel documents on file (e.g. boarding passes), once travel is completed. Documentation may be requested for audit purposes for up to seven years following the date the original expense was incurred.
Payments to travel agents must be supported by original invoices and approved by an authorized approver or delegate, prior to submission to Financial Services for processing. The following details must be indicated on each cheque requisition submitted for payment to a travel agent using non-research funds:
"Original supporting travel documents (e.g. boarding passes) are available in {Department Name}”. To request these documents, contact {Contact Name} at {Contact number}.
Research Funds
If paying travel agents directly using research funds, departments are required to retain the original supporting travel documents on file (e.g. boarding passes, receipts, etc.) once travel is completed. Documentation may be requested for audit purposes for up to seven years following the date the original expense was incurred.
Payments to travel agents must be supported by original invoices and approved by the Principal Investigator or an authorized delegate, prior to submission to Financial Services for processing. A description of the purpose of the travel and how it relates to the research project must accompany the expense. If the affiliation of the traveller to the Principal Investigator and research project is not clear, Research Accounting staff may request additional details.
A wire transfer is an electronic transfer of money. In the case of a bank-to-bank transfer, no actual cash is exchanged, but electronic balances in the respective accounts are adjusted accordingly. This is a very secure way to transfer funds, as positive identification of both account holders is required.
A payment by wire transfer can be processed in acQuire through a Purchase Requisition, a Payment Request Form (if under $10,000 CAD), a Research Transfer Form, or an Honorarium Payment Form. To indicate that it should be a wire payment, please override the "Default payment method" to be "Wire" in the "Payment Method" section of the requisition, when in the checkout view (under Summary Tab). Further instructions related to processing wire payments can also be found in Section 2 of the payment forms in acQuire.
If the supplier has not previously been paid by wire, their banking information will need to be provided to Strategic Procurement Services - the information required varies based on the country of the payee's bank location.
Financial Services processes wire transfer payments every Wednesday. Requests for non-research wire transfer payments must be received and fully approved by 4:00 PM Monday to be processed on Wednesday. Requests for research wire transfer payments must be received by 4:00 PM the preceding Thursday to be processed by Wednesday, in order to allow sufficient review time. Requests received and/or fully approved after these cut-off periods will be processed on the following Wednesday. Rush payment requests are subject to an additional fee further to our Exceptional Rush Payment policy in tab above.