Policies & Procedures

Interim Payroll Policy

Interim Payroll Policy Effective September 1, 2021 - May 31, 2022
The Interim Payroll Policy's initial end date of 12/31/21 has been extended through 05/31/2022

Harvard has implemented an interim payroll policy and will implement payroll tax withholding and benefits for several new states starting this fall.

If your School or Unit offers full or partial remote work and you’ll begin or continue such...

Read more about Interim Payroll Policy

Performers Tax

Since 2006, Massachusetts requires tax withholding on certain service payments to performers or performing entities when the performance is held inside Massachusetts

 

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

It is Harvard’s policy that an individual who is paid to provide services to Harvard must be hired as an employee unless the engagement satisfies the three-part Independent Contractor test.

Petty Cash

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

Revenue Recognition

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

Reserves for Bad Debt

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

Travel Policy

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