Compensating Human Subjects for Research Abroad

Introduction Legal
Cash Management Reporting and Compliance
Finance (Including Payroll) Research Compliance (Federal)
Human Resources Risk Management (Safety and Security)


Note: This section discusses the financial reporting considerations for human subject research abroad that results in compensation to the subject. This section does not discuss and is not intended to address human rights or other laws that a university may be subject to when conducting research of any kind on human subjects.

When conducting research outside the United States, offices must be aware of home- and host-country tax laws if the study compensates human subjects. Compensation in such cases may be considered taxable income to the recipient, and personal information may need to be collected by the University. Any personal information collected must be protected in accordance with data security laws in the home and host countries, as applicable.

Human subjects must be treated in accordance with institutional policies and in accordance with the U.S. Department of Health and Human Services' document, "Protection of Human Subjects".

The document states:

When research covered by this policy takes place in foreign countries, procedures normally followed in the foreign countries to protect human subjects may differ from those set forth in this policy. . . . In these circumstances, if a department or agency head determines that the procedures prescribed by the institution afford protections that are at least equivalent to those provided in this policy, the department or agency head may approve the substitution of the foreign procedures in lieu of the procedural requirements provided in this policy.