Research Human Subject Payment

Research Human Subject Payment

February 21, 2014

Summary: UCLA departments can request cash, gift cards or deposits on BruinCard for Human Subject research payment. For check payments, please contact Accounts Payable for instructions. Before requesting payment, make sure you have a current active IRB Approval number on file with Office of the Human Research Protection Program (OHRPP).

How to Request Payment for Human Subject Research Studies

Complete the Research Human Subject Disbursement Request form available on the Related Information link on the right. If the form is completed accurately, cash and preferred gift cards will be delivered within seven (7) business days. BruinCard deposits will take up to five (5) business days to process, depending on volume. Please return completed form to Payment Solutions & Compliance (PSC) for processing. Before completing the form, please note the following to ensure timely processing:

  1. Disbursement type (cash, gift card or BruinCard deposit) must match the current active IRB Approval # on file with OHRPP or the request will be denied. For payment types that differ from the current active IRB Approval #, please consult with OHRPP for an exception.  
  2. Cash or gift card will only be released to the authorized personnel(s) and PI identified on the form. Authorized personnel(s) must be active UCLA employees.
  3. UCLA Business & Finance Services is not responsible for lost or stolen gift cards or cash after delivery is received.
  4. If the chosen gift card type is not listed on the Preferred Gift Cards section below, delivery time may take up to four (4) weeks, depending on the vendor processing and delivery schedule.
  5. Unused cash can be deposited back to your General Ledger Account through CASHNet, the campus approved cashiering system. If you are not a current CASHNet operator, complete the Unused Research Fund/Gift Card form on the Related Information link on the right.
  6. Unused gift cards from the preferred list may be returned to PSC and credit posted to your general ledger account. Complete the Unused Research Fund/Gift Card form on the Related Information link on the right.
  7. Unused gift cards not listed as preferred may not be returned to PSC for credit and will become the department’s responsibility. The cost of the gift cards will have been posted to the account provided when originally requested.
  8. The maximum disbursement at one time is $5,000. Requests for more than $5,000 at one time may require additional time for review and approval.
  9. Each department must be in compliance with UCLA Safe Requirements to ensure cash/gift cards are safely stored. More information on the safe requirement is available on the Related Information Link on the right.
  10. Each department must be in compliance with BUS-49 (Policy for Cash and Cash Equivalent Received) and UCLA Policy 361 (Cash Handling and Security).
  11. If a participant receives $600 or more during the calendar year in Human Subject payments, a 1099 must be filed. To comply with this IRS regulation, the list of participant names, addresses and total amount received for all UCLA research payments to be reported on the 1099 MISC and a W-9 for each individual should be sent to the UCLA Accounts Payable Attn: Shirley Sams AP Tax Specialist. Each department must collect a W-9 from all participants who exceed the $600 limit. DO NOT email personal identifying information as email delivery is not secure. For questions regarding W-9 or 1099, contact Shirley Sams in UCLA Accounts Payable Department at ssams@finance.ucla.edu for assistance.

Supported Gift Cards

Please view the list of supported gift card types and restrictions available at the Related Information link on the right.