Research Subject Remuneration

By Matthew Nemelka | August 4, 2016 |

Investigators that have budgeted for payments to Research Subjects should know that there are recordkeeping and accounting requirements that are part of the remuneration or reimbursement process. Information on the process can be found below.

RemunerationAlso known as compensation, stipend, or payment. Remuneration is cash or cash equivalents, such as checks or gift cards, provided to Research Subjects as compensation for the time and effort they spend participating in a clinical research study. Remuneration is taxable income to the research subject, regardless of the dollar amount.

ReimbursementReimbursement is payments to research subjects to cover out-of-pocket expenses they incur while participating in clinical research, such as reimbursement for travel expenses like taxi fare or parking, and may be reimbursed only if a receipt for the expense is provided by the subject. Reimbursement of expenses based on receipts is not considered taxable income.

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