Commodity In Depth: Human Subject Payments

Lab Worker Looking at Beaker

Paying Research Participants (Human Subjects)

All payments for research participants must adhere to the requirements of the Institutional Review Board (IRB)

Procedure for Making Research Trial Participation Payments

The “Special Requirements” page specifically describes issues related to the Procurement Services process. The Human Subject Payments A-Z index is a great source of further information.

Cash Payments

Cash payments must be made with a Payment Voucher through the Integrated System for employees and non-employees. Payments cannot be made through ExpenseUVA. To be paid, all participants must be registered (or invited to register) using the UVA Marketplace Registration Portal.

Gift Card Payments

Gift Cards for research participation can either be purchased through the UVA Marketplace or with a T&E Card. University employees are not allowed to purchase gift cards with personal funds and seek reimbursement.

For payments by gift card, the department must maintain a record for each payment - name, address, and SSN of each participant - as well as the name and date of the study. It is the department's responsibility to complete 1099 reporting annually.

ExpenseUVA must be used for expensing the T&E transactions for the purchase of gift cards given to research participants.


The Human Subject Gift Card expense type must be used on the ExpenseUVA Expense Report. The Expense Report must include the IRB# .