The University of Chicago

Financial Services


Human/Research Subjects


The University recognizes the need to provide reasonable incentives for individuals who participate in research as human subjects. As such, the University permits payments and incentives under the following conditions:

Paying by University Check:

Payments to human subjects greater than $100 must be paid by University check processed though the Independent Contractor section of Payroll Services. Payments should be processed through ePayment.

Required Forms

Paying by Cash:

Payments to human subjects of $100 or less can be paid by cash methods, such as petty cash, gift cards or in-kind payments. Payment should be processed through ePayment or GEMS.

Paying Reimbursements:

Reimbursements for out-of-pocket expenses in relation to the research study are generally not reportable payments. Reimbursement includes payments to research subjects to cover out-of-pocket expenses they incur while participating in clinical research, e.g., reimbursement for travel expenses such as taxi fare or parking. Reimbursement may be made only if a receipt for the expense is provided by the subject. Reimbursement of expenses based on receipts is not considered taxable income.

Responsibilities of Principal Investigator:

The Principal Investigator is ultimately responsible to assure proper accounting of payments made to subjects for fiscal accountability and federal tax purposes and to maintain privacy of the human subject. Other responsibilities include: