Paying Research Subjects

A research subject payment is made to an individual who has participated in a research study. Research subject payments are processed by Accounts Payable on a priority basis.

Note: Check request payments are made approximately 10 business days after receipt of the properly completed documents.

Read more about research subject payments:

• Office of Ethics and Compliance, Human Research Protection Program
• UCOP Research Policy Analysis and Coordination

Research Subjects may be paid by check, gift card or petty cash; however, foreign individuals may only be paid through check requests due to IRS regulations.

The Suvoda Greenphire Patient Payments (Greenphire) Program provides a uniform, simple, and secure research study participant payment option using virtual and physical reloadable debit cards. For more information, read about the Greenphire Program.

• To request payment by check, submit a completed Check Request U5-2 Form and Research Subject Certification of Participation to Accounts Payable at [email protected].
• The request must include the Research Subject’s Name, Mailing Address, and Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).
• Note: Payments to foreign individuals (i.e., individuals who are not residents of the U.S.) are subject to income tax withholding. UCSF Controller's Office will provide the Research Subject with IRS Form 1042-S. For questions on IRS Form 1042-S, contact [email protected].

To purchase individual or bulk gift cards for research study participants, please refer to the Gift Cards page. 

Note: Foreign individuals may not be paid with gift cards due to IRS regulations. See Check Request for a Research Subject above. 

• Gift cards for research subjects may be purchased through the Amazon Business P-Card Portal.
• A Procurement Card (P-Card) is required to make gift card purchases through the Amazon Business P-Card Portal.
• Note: Foreign individuals may not be paid with gift cards due to IRS regulations, see Check Request above.

Research Subjects may be paid by petty cash; however, foreign individuals may only be paid through check requests due to IRS regulations. For specific requirements/guidelines, read Petty Cash Procedures.

• Note: Petty cash payments are limited to $150 per Research Subject per visit.
• Follow the detailed procedures on the Controller's Office website for Replenishing Petty Cash and submit your request to Controller's Office Cash and Controls Service Desk at [email protected].
• Understanding the Payment Process for Petty Cash Check Requests
• Note: Foreign individuals may not be paid with petty cash due to IRS regulations, see Check above.

Compensation for participating in a research study is considered reportable income by the Internal Revenue Service (IRS). If a research participant’s total payments equal or exceed $600 in a calendar year, UCSF is required to issue an IRS Form 1099-MISC. Study teams must collect the participant’s Social Security Number (SSN) to ensure compliance with IRS reporting guidelines. Travel expense reimbursements are not reportable and do not count toward the $600 threshold.

Payments to research participants made by gift card, petty cash, or Greenphire ClinCard totaling $600 or more in a calendar year must be reported to Supplier Registration. Departments are responsible for submitting the following information via email to [email protected] no later than December 31 each year:  

• Full legal name (first and last)
• Mailing address
• SSN
• Total payment amount
• Email subject line: SECURE