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Honoraria


Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Honoraria


Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
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An honorarium is a cash payment made to an office holder for performing a service which is voluntary in nature, often in a separate organisation. The payment has no contractual basis and usually the amount is small in comparison with the employee’s normal rate of pay for performing their employment duties.

When are honorarium payments appropriate?

An honorarium is an acknowledgement that an individual has been involved in certain activities not arising from their employment, and that, in relation to those activities, no other form of reward will be made. Payment is primarily made for two reasons, the first may be recognise the valuable service given and the second may be to ensure that a particular role is filled and / or the duties covered.

Honoraria may be paid at a standard fixed rate or a variable sum. This may be

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  • 18 May 2023 10:10

Home/ Tolley Tax Guidance/ Employment Tax / PAYE for employees

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