Compensation includes reimbursement, covering expenses (hotel/car), course or extra credit for students, monetary payments (check, gift card, cash), non-monetary items (gifts, food/drinks, supplies), etc.  

  • Gift cards require prior approval from Campus Accounting and should come from stores that are easily accessible to subjects (close to home or online if subject has access to the internet).  

If compensation involves an item, an estimated fair market value of the item should be included in the IRB application and consent form/recruitment materials. 

The IRB will determine on a case-by case basis whether the amount of compensation is appropriate, and upon review, may request changes in the amount or method of compensation.  

Compensation cannot be so great that it entices participants to engage in any activity to which they are averse, or to act against their better judgment. You may contact the IRB office to discuss options prior to submitting the application for feedback/consultation on compensation plans.  

  • The amount of payment and the proposed method and timing is not coercive or present undue influence.
  • Presentation of compensation must not detract from important information participants need to consider to fully understand the study and assess the risks associated with participation. 
  • Subjects participating in the same study and completing the same tasks should be compensated equitably. 
  • If there’s a bonus payment, it is reasonable and not so large as to unduly induce participants.
  • Compensation for participation in a trial offered by a sponsor to include a coupon good for a discount on the purchase price of the product once it has been approved for marketing is prohibited. 

Credit for payment should accrue as the study progresses and cannot be contingent upon the participant completing the entire study. If there are multiple visits/sessions, this should be pro-rated. For example, the study will compensate $100 for participation, but there are 4 visits with similar effort and time commitment. The IRB would expect the participant be paid $25 for each visit. Another example would be a one-time visit/session that lasts 6 hours and the payment is $100. There should be a pro-rated plan for participants who complete a portion of the visit/session. The same would apply to the amount of credits offered to students.  These details need to be disclosed in the consent.

Yes. If compensation will be extra credit, an alternative assignment not related to the research project and not requiring participation in human subject research, must be offered, and disclosed in the consent and recruitment materials (if compensation is mentioned in recruitment materials). The alternative assignment must be comparable in time and effort.  

  • The amount and method need to be disclosed in the consent form, including timing of disbursement. 
  • If compensation will be pro-rated based on amount of participation, describe the conditions and amounts. 
  • If the exact amount of compensation is unknown to the investigators or is different for each potential subject, the following sample language is acceptable to include:  
    • “After responding to the survey, you will receive information about the payment you are eligible for based on your agreement with XX/company name. Compensation will range in value from $X to $X. If the compensation you received does not align with your expectations for this study, please contact the PI at XXX.” (The suggested language may be edited as necessary, but the language proposed must receive IRB approval.)  
  • If compensation is extra credit, an alternative assignment must be described.  
  • If compensation is a chance to win money or a prize in a “drawing” (I.e., a drawing for a $20 Mizzou Store gift card), the person’s chances of winning should be conveyed. 
  • If applicable, a statement regarding taxable income and the collection of identifiers to process subject payments. See question below for more details. 
  • Compensation is not considered a benefit and must not be stated as such in the consent form or in the benefits section. It should have its own header.  

Yes. Investigators must work directly with their department’s fiscal office to ensure compliance with the MU Business Policy and Procedure for Research Participation Payments. If compensation will be paid with MU funding, a secure plan must be in place to collect the identifying information necessary (name, address, social security number) to comply with University policy. Only the use of personal funds is excluded from the policy. A waiver to collect social security numbers may be requested and potentially approved by MU Accounting Services by emailing apsharedservices@missouri.edu. They will request your project IRB#, a brief description of your study, the amount of compensation, and the type of payment you are utilizing. 

When collecting social security numbers, the following sample language should be included in the consent form:  

  • We will need your Social Security Number in order to pay you. Any payment may need to be reported as income on your tax return. If you are not a resident/citizen (non-resident alien) of the United States, you will need to work with the MU Nonresident Tax Specialist at 573-882-5509.  

Children: It is often acceptable for youth and/or their parents to receive compensation for their participation in research. However, the following considerations should be made:    

  • Permission from parent(s) or LARs must be obtained before their children can participate in research, therefore compensation for participation could entice parent(s) to go against their better judgement and/or even pressure their child to participate if it is too high. To avoid undue influence, consider reimbursing parent(s) or LARs for their expenses associated with research participation (i.e., transportation, time away from work, etc.) rather than a higher amount.  
  • Compensation for children should be age appropriate. Younger children are often compensated with a token of appreciation, such as a small toy, whereas a teenager might receive a gift card. Compensating children with cash should be considered carefully.  Possession of cash could put some children at risk of harm. Others may put a high value on cash and it may influence their decision to assent to participating in the research. 
  • Some children may be easily influenced by peer pressure and choose to participate just so they can receive the same compensation as their peers. Recruitment and assent procedures should minimize the opportunity for peer pressure to influence a child’s decision to participate.     

Prisoners: Many penal institutions and authorities have different restrictions regarding compensation. Please check with the appropriate officials prior to developing your plan for compensating incarcerated subjects and carefully consider how compensation may influence a prisoner’s willingness to participate. Institutional privileges cannot be granted for participating in the research.  

Low income or socially vulnerable populations: Consider the income status and social circumstances of subjects when choosing the appropriate amount and method for compensation. For instance, a homeless person may not have access to email or to a bank account. Researchers should take steps to avoid exploiting subjects by underpaying, as well as avoid causing undue influence by overpaying subjects.

International populations: To avoid undue influence, researchers should exercise culture sensitivity when compensating subjects from foreign countries. If providing monetary compensation, consider the standard wage for that specific country/population. Also, consider the type of gifts that are usually given if you are considering nonmonetary compensation. It’s often helpful to seek advice from local community leaders and/or experts before developing a compensation plan to utilize in a foreign country.