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Performance Payment Guide

This guide provides information on how to request a performance fee payment.

A performance fee is paid to an individual or to a group giving a performance of a cultural or entertainment nature, which may involve music, dance, and drama. A performance may also include a lecture or a talk of a non-scholarly nature.

Arrange for a performer payment through a CruzBuy purchase order. Information on how to do this is available from Procurement Services. Individuals presenting scholarly lectures typically receive an honorarium payment. In these cases, refer to the Honorarium Payment Guide for more information. ​​​​​​​​

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  • Before you start

    Special conditions:

    • A performance agreement may be required to procure the services of a performer or performance group. See Procurement Services for more information.
    • Special insurance requirements may apply to some performances; contact the Risk Services Office for more information.
    • Refer to “Special situations” for special rules applicable to the following situations:
      • Payments made to an agent on behalf of a performer or group.
      • Payments made to a performance given by an individual or group from a U.S. educational institution located outside of California.

    Avoid conflicts of interest:
    Refer to the appendices for information covering employee-vendor conflict of interest issues.

    Tax information:
    Payments may only be made to recipients with a Social Security Number or an Individual Taxpayer Identification Number (ITIN). Use IRS Form W-7 Application for IRS Individual Taxpayer Identification Number to apply for an ITIN number.

    Payment:
    If this is the first time the recipient will be receiving a UCSC non-payroll payment, complete a Payee Setup 204 form.


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  • Ways to pay

    This type of expense must be procured using CruzBuy. For more information about CruzBuy and the purchase order process, see Procurement Resources.

    • A direct payment cannot be made to the vendor.
    • The Campus Purchasing Card cannot be used to procure this good or service.
    • Out-of-pocket payment for this type of good or service will not be reimbursed.

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  • Receipt and documentation requirements

    The original vendor invoice must be submitted in order for a payment to be made to the vendor.

    • Email the FAST/AP Office at aphelp@ucsc.edu authorizing payment when the original purchase order amount is exceeded by $100 to $499.99.
    • Submit a change order request through CruzBuy for payments of $500 or more over the original purchase order amount.

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  • Tax withholding and reporting

    Important things to know:

    • Refer to the appendices for general tax withholding and reporting information.
    • Refer to the appendices for foreign visitor tax information.

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  • Special situations

    Performance by a individual or group from a US educational institution located outside of California

    • Performer(s) must be associated with a university, state university or community college.
    • A UCSC business contract or Agreement for Low Risk Personal or Professional Services must be used to procure services.
    • Pass-through payments made to an educational institution that are subsequently paid to the performer are subject California state tax withholding and reporting on IRS Form 1099.
      • Payments that are retained by the educational institution are not subject to withholding or reporting.

    Performance fee paid directly to the performer’s agent.

    • A payment made to an agent is processed in the same way as a vendor payment.
    • California state tax withholding and reporting requirements apply to the payment. 
      • California Franchise Tax Board Form 595 (Notice to Withholding Agent) or an FTB Form 594 (Notice to Withhold Tax at Source) may allow for imposing a reduced tax withholding rate.
      • The FTB Form 594 or 595 must accompany the payment request in order for a reduced tax withholding rate to be applied to the payment.
      • Refunds of excess withholding can only be obtained from the Franchise Tax Board (FTB).

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  • Common oversights

    Speed up getting a payment processed by avoiding these common oversights.

    • Forgetting to provide the recipient’s social security number or individual taxpayer identification number.
    • Forgetting to request a change order from the Purchasing Office when the amount to be paid will exceed the amount allowed on the Purchase Order.
    • Forgetting to submit a Payee Setup 204 form for a first-time reimbursement or payment recipient.
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  • UC Procedure Reference

    For more information, see UC Procedure Reference D-371-36 Disbursements: Invoice Processing in Response to Purchase Authorizations.


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  • Where to get help

    Assistance is available for the following topics:


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  • Relevant Appendices

    GLACIER Guide for Foreign National Tax Compliance System

    Foreign National Visitor/Non-Resident Alien Requirements




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