Honorariums.
Reimbursement to non-NYUSH individuals.
Payments under 5,000 CNY (including tax) to non-NYUSH suppliers, non-asset related.
Step 1: Submit the payment request via e-form.
Step 2: Cost Center review and approve in Workday.
Step 3: Submit the hardcopy: You will receive an email notification from Workday once the payment is approved by the Cost Center. Please print the Miscellaneous Payment Request Form along with all supporting documents, and submit them to the drop box located outside the Office E309 or Office N901.
For domestic bank transfer to a bank account opened in mainland China, the following bank information is required:
For overseas bank transfer to bank account opened outside of mainland China, the following bank information is required:
In accordance with Chinese tax regulations, individual income tax (IIT) must be withheld for each honorarium payment.
IIT is automatically calculated in the e-form system based on:
- Payment amount
- Recipient’s residency status
- Whether the amount is pre-tax or post-tax
- The cumulative amount received by the recipient within the same calendar month
You can use the online Tax Calculator to estimate the IIT amount before submitting your payment request.
To ensure accurate tax declaration, the following personal identification information is required:
- Type of official ID
- ID number
- Date of birth
- Chinese mainland mobile number
- Other relevant details.
- A copy of the Chinese Resident ID card (for residents) or the passport ID page and photo page (for non-residents) must be attached and submitted to the Finance for tax declaration purposes.
Important Reminder:
Please discuss tax responsibilities with the payee in advance. Avoid promising a guaranteed net amount to the payee, as this would require the university to undertake the additional tax burden. The recommended approach is to:
- Include and budget for IIT in the gross payment amount
- Clearly communicate whether the payment is pre-tax or post-tax
This ensures transparency and prevents unexpected deductions from the final payment.
Domestic bank transfer: 5–9 business days after hardcopy submission.
Overseas bank transfer: Additional time required for specific procedures regulated by Tax Bureau & State Administration of Foreign Exchange. Approximately 10 to 15 business days.
For overseas payments, please make sure to discuss the handling of bank transfer service fees with the payee in advance. It is strongly encouraged to include the bank charges in the contract or payment agreement.