Paying Human Subjects for Participation in Research Studies
b. Payments should not be so large as to induce prospective subjects to consent to participate in the research against their better judgment ("undue inducement").
c. Credits for payments to subjects should accrue as the study progresses and not be contingent upon the subject completing the entire study. Prorated payment should be made regardless of whether withdrawal is voluntary or involuntary.
d. If the amount paid to an individual during a calendar year is $600 or more, the University is required to report such payments to the Internal Revenue Service. Therefore, anonymity of such participants cannot be maintained.
e. Consistent with IRS Private Letter Ruling 9106004 (August 2, 1990), human subjects participating in research projects are not paid, if they are paid at all, to
provide a service to the university as an employee. Payment to subjects for participation in studies is not considered a benefit; it is a recruitment incentive.
Methods of Payment to Participants
b. Payment by Cash. Allowable only if the amount is $100 or less (“petty cash”); see Wright Way Policy 5301.12. Cash used to pay participants must be physically protected from loss at all times and reconciled periodically by study. An individual who is not involved in other study procedures should witness cash transactions. All such cash payments must be recorded in a log or other research document, and include:
c. Payment by Money Order or Gift Certificate.
d. Products, Course Credits, or Other Non-Cash Remuneration. For information on payment alternatives, contact the IRB Coordinator in Research and Sponsored Programs.
e. Reimbursement of Expenses to Participants. If a participant's expenses will be paid for by the study, payments may be made using one of the methods described in subparagraphs a-c above, as appropriate. In addition, receipts are required to document the expense. The principal investigator or other responsible party must ensure that such receipts do not contain participant identifying information.
f. Accounting for Payments to Research Subjects. Banner account 717305 should be used for any payments made to human subjects related to research by Wright State University, regardless of the source of the funds (restricted or unrestricted).
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