Reimbursement is used when the subject is paid back for travel expenses such as mileage, lodging, food while traveling.
Compensation is "payment" for things such as time, discomfort, inconvenience.
What are the requirements for reimbursement?
Reimbursements must be paid via PaymentWorks. For instructions on how to process a reimbursement please see the UVA Finance website under "Travel and Expenses for Non-Employees." For questions, email ASKFinance@virginia.edu or call (434) 924-3400. You may want to confirm the typically turn-around-time for reimbursements, so that you are including accurate information in the consent form. Another option for reimbursements is a petty cash fund. Speak with UVA Finance regarding this option. Please do not state in the consent form that you are "reimbursing" the subject if you do not plan to collect receipt information since the tax ramifications are different.
What are the requirements for compensation?
Compensation may be given in several different forms. These may include check via PaymentWorks, gift cards, petty cash or small gifts such as pencils/ stickers. The state encourages the use of PaymentWorks, however circumstances do allow other methods of compensation in special circumstances if approved by the IRB. If the study participant will be compensated more than $100 in a calendar year, the amount paid must be reported by UVA to the IRS as income. It is critical that the researcher does not imply in the consent form that one is being "reimbursed" if you plan to process the payment via compensation methods, since there are very different tax implications for the subject.