Policies and Procedures

Business Expense Reimbursements Policy

This policy establishes when Harvard will pay for non-travel business expenses of any individuals conducting business on the University’s behalf. 

Honoraria and Reimbursements for Foreign Nationals

This policy outlines the circumstances in which the University can provide compensation to or pay for the travel expenses of guest speakers who are foreign nationals, and describes the associated tax implications.

Independent Contractors

Note to users: This policy is being revised now. Until the revised policy is ready, the existing version is still in effect. 

Performers Tax

Massachusetts Withholding from Visiting Lecturers, Performers and Others Receiving Related Service Payments

Individuals who earn income connected with Massachusetts for performances may be subject to withholding on that income at the current Massachusetts income tax rate. Performers in the Harvard setting include lectures, speakers at symposia, performers (including actors, actresses, directors, musicians and professional athletes) and others receiving related service payments. (See DEFINITIONS below for more details.)

Petty Cash

This policy establishes the proper uses and administration of petty cash funds. 

Reserves for Bad Debt

This policy establishes how reserves for bad debt and write-offs are recorded at the University.

Revenue Recognition

This policy establishes when revenue must be recorded at the University. 

Travel Policy

This policy establishes how Harvard University will reimburse individuals for travel expenses incurred conducting University business.