Policies and Procedures

Employment / Payroll Policy and Resources

When considering hiring individuals outside of Massachusetts (domestic or internationally), schools and units must comply with the Employment Outside of Massachusetts (Domestic and International) Policy (formerly titled the Interim Payroll Policy). Such...

University-Issued Card Policy

Harvard-issued credit cards may be used by authorized individuals to make certain types of payments while performing University business.

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.

Tax Compliance for External Revenue-Generating Activities in the U.S.

Activities that generate income from external sources are potentially subject to taxation, specifically income tax and sales tax.

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.

Employee Gifts and Celebratory Events

Harvard units may occasionally spend modest amounts from appropriate funding sources to recognize employees under certain circumstances.

Key Controls

University internal controls list.

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.