Paying Speakers

Volunteers offer service without expectation of compensation. Current or emeritus Master Gardener Volunteers should not receive money for what they do in this volunteer program. Refer to page 47 of the Master Gardener Volunteer Manual.

If a current or emeritus Master Gardener Volunteer is being considered as a speaker, the individual will need to decide if they are speaking as a Master Gardener volunteer or as an expert in their personal capacity. 

• If they choose to speak as a Master Gardener volunteer: 

  • The speaker cannot receive any monetary compensation or honoraria (including gift cards). See note on program honoria.

  • The volunteer may represent the program (wear branded attire, use Extension/Master Gardener-branded materials, etc.).

  • The time invested in this effort (including driving time) may be counted as volunteer hours and is not compensated monetarily. 

  • Mileage is a volunteer contribution and is not reimbursed. 

  • The volunteer is covered by University liability insurance.

  • It is preferred that the Master Gardener group hosting the speaker pay directly for any necessary supplies, so the volunteer doesn’t need to be reimbursed for materials. But reimbursement for supplies is allowed if proper documentation is submitted and expenses follow UMN purchasing policy.

  • This situation does not require pre-approval, but does require documentation to finalize the arrangement. Discuss in writing the details of the work and that the speaker will not receive compensation or reimbursement of travel related expenses (mileage, meals, etc). Copying the above list in a simple email conversation is sufficient. The local group may be asked to provide this documentation if there are questions regarding expenses.

• NOTE: Program honoraria:

  • Extension programs are not allowed to charge other Extension programs for providing education since that’s at the heart of what Extension mission.

  • It has been a long-standing tradition of local groups providing each other honoraria as a thank you for loaning the services of one of their volunteers. Therefore, Master Gardener groups have been granted permission to offer honoraria for this special circumstance. 

    • Honorariums are not to exceed $100 and cannot be required from the speaker’s group. These are the only honoraria that may be discussed prior to the event.

    • No part of the money can be given directly to the speaker as volunteers are not allowed to receive compensation, or reimbursement, or a cash honorarium for this type of service. 

    • The hosting MG group may use funds from their revenue/expense account (1026) or their Foundation account (1701) for this honorarium. 

    • The speaker’s group may only accept the funds into their revenue/expense account (1026). This option was granted especially for Master Gardener groups.

    • This situation does not require pre-approval, but does require documentation to finalize the arrangement. Discuss in writing (email is acceptable) the details of the work, including that the speaker will not receive any compensation and how much will be given to the speaker’s local program. Please record the chartstrings that will be used for the payee and the recipient. Provide this documentation in the RSS work request form when requesting that the honoraria be paid. 

• If they choose to speak as an outside expert:

  • The speaker may request a speaker fee and receive one lump sum payment. This fee must be paid to the individual or business (if speaking as a representative of said business), not to an organization.

  • A 1099 tax document will be issued for individuals who reach the revenue threshold. Currently, those who receive $600 or more from the University of Minnesota in a calendar year will need to submit a W-9 and will receive a 1099.

  • The speaker may not claim volunteer service hours or represent the Master Gardener program.

  • The speaker may not wear Extension MG-branded clothing; indicate that they are speaking as a MG volunteer; use MG materials unless they are publicly available materials (materials that a non-MG would be able to access and use in a presentation); nor count their time towards their MG volunteer hours. 

  • The speaker is not covered by university liability insurance offered to volunteers.

  • The speaker can state in their program bio or in an introduction that they also serve as a Master Gardener volunteer, along with any other paid/volunteer responsibilities that add to their credibility.

If the volunteer has decided if they want to be compensated directly, prior approval must be obtained before finalizing the service. This ensures that paying them is within University policy. 

Steps for requesting a speaker payment for a volunteer as an outside expert

Before confirming the speaker’s booking:

1. Please send them an email using this template and ask for a reply. The email conversation will be sent to the finance team for prior approval as well as documentation for requesting payment after the event.

EMAIL TEMPLATE: Fill in the brackets with the correct information

This email summarizes the agreement made between, [PRESENTER NAME] and the [XXXX] County Master Gardeners for [NAME OF PRESENTATION] on [DATE]. 

[PRESENTER NAME] is a Master Gardener Volunteer with [XXXX] County Master Gardeners. They have agreed to these statements:

• The speaker may request a speaker fee and receive one lump sum payment. This fee must be paid to the individual or business (if speaking as a representative of said business), not to an organization.

• A 1099 tax document will be issued for individuals who reach the revenue threshold. Currently, those who receive $600 or more from the University of Minnesota in a calendar year will need to submit a W-9 and will receive a 1099.

• The speaker may not claim volunteer service hours or represent the Master Gardener program.

• The speaker may not wear Extension MG-branded clothing; indicate that they are speaking as a MG volunteer; use MG materials unless they are publicly available materials (materials that a non-MG would be able to access and use in a presentation); nor count their time towards their MG volunteer hours. 

• The speaker is not covered by university liability insurance offered to volunteers.

• The speaker can state in their program bio or in an introduction that they also serve as a Master Gardener volunteer, along with any other paid/volunteer responsibilities that add to their credibility.

Work to be performed: [audience, purpose, and location or online]

Amount to be paid: [Amount]

This amount should include any mileage or expense costs as these expenses are not itemized. 

Chartstring for the expense: [Will be charged the amount above]

This has been approved by [MG group's UMN paid leadership]

[PRESENTER NAME], have you been paid for services or employment (not reimbursement) by the University of Minnesota within the last 10 years? (YES, NO, UNSURE) If yes, please provide your employee number (if known).

Please reply that the speaking information is correct,you agree to the requirements for speaking, and your answer to the University of Minnesota payment question. 

Your reply will be sent to our finance team for review and we confirm your booking upon their approval.

Thank you,

[XXXX] County Master Gardeners

2. Once the reply is received, review the answer about University payment. If it is possible that the volunteer is or was an employee, follow the If the speaker is a UMN Employee instructions. You may want to speak with a member of the Master Gardener finance team as it will add a bit more to the process. 

3. Send the confirmation email conversation to the local Master Gardener finance approver (Jenny Boothroyd) and copy the volunteer.

To confirm the speaker’s booking:

4. Once you receive approval from the finance approver that the speaker may be compensated, you may finalize booking the speaker. 

5. Create a pdf of the email conversation including approval as that will be needed to request payment.

To request the speaker’s payment:

6. Submit a RSS work request form to request the speaker’s payment. Attach all documentation, especially the approval email. Payment requests will not be processed without one.

Paying the speaker’s University college/department

Instead of paying the speaker directly, some non-Extension departments collect a fee for the speakers they provide. Extension departments/units should not charge other Extension departments/units for providing speakers.

Steps for requesting a speaker payment to a University college/department outside of Extension 

1. Agree upon the speaking amount that will be paid to the college. 

2. Request the department’s chartstring that will receive the payment.

3. If the UMN employee requests mileage reimbursement at the current IRS mileage rate, agree on whether the local MG program or the speaker’s department will pay the reimbursement. They will submit the reimbursement through the University Emburse Enterprise (Chrome River), and enter the chosen chartstring.

4. Confirm the arrangement of any fee or reimbursement in writing (an email).

5. Request the payment through an RSS work request form. Volunteer-led groups should reach out mgweb@umn.edu for assistance.

6. The finance department processes a fund transfer within a week.

Paying an UMN employee for speaking

Before booking a UMN employee as a paid speaker you must submit a work request form (MG coordinators or educators) to confirm that the employee can be paid by the University for this service. HR will provide the determination as to whether they are eligible. If they are not eligible, they cannot be compensated and your program will most likely need to book a different speaker.

There are important things for both the employee and the MG group to consider.

• Active UMN employees and those recently employed by the University must be paid through payroll. The money will be processed as an additional salary.

• The additional salary will be subject to taxes like the employee’s standard salary.

• Additional salary requires fringe and enterprise assessment fees. These fees will be paid by the local Master Gardener program in addition to the salary. 

  • The fringe fee is a monetized representation of the employee’s benefits (paid time off, insurance premiums, etc). It is based on the set rate of the person's primary position. The range of fringe rates is 8-38%, depending on the position.

  • The enterprise assessment fee is a charge for using the payroll system. It is based on a percentage (1.75%) of the salary amount.

• UMN employees may also be reimbursed for mileage at the current IRS mileage rates. They will submit the reimbursement through the University Emburse Enterprise (Chrome River), and the amount will be charged to the local MG chartstring, unless another chartstring is provided.

• Consider those additional costs before deciding if the program can afford to pay the requested fee. The following examples may not use current amounts. Confirm all amounts before making your own calculations (see step 1 below). Fringe and mileage rates are subject to change.

  • Example 1: The speaker is charging a $100 fee. Their position has a fringe expense of $37 and assessment of $1.75. So the total expense to program is $138.75. If the speaker has requested mileage reimbursement for 40 miles at $.725 per mile for a total of $29. Including mileage, the grand total is $167.75. 

  • Example 2: Your program has a budget of $125 for a speaker. They will be traveling 50 miles and want to be reimbursed for mileage ($.70 per mile x 50= $35). This leaves $90 for salary, fringe, and assessment ($125-$35=$90). So the most the program could pay for a speaker’s fee would be $64.75. (37% fringe and 1.75% ent asst = $25.09) $64.75+$25.09=$89.84

Steps for requesting a speaker payment for a UMN employee 

Before confirming the speaker’s booking:

1. Decide the amount that will be paid to the employee. If needed for your budget calculations, contact the local Master Gardener finance approver (Jenny Boothroyd) to determine the employee’s fringe rate. The speaker’s Empl ID is required.

2. Complete the additional pay justification form from Extension HR. Information is needed from both the MG program and the UMN employee. 

3. Send the speaker a proposal email using the template below and ask for a reply. This notifies the speaker that your group will incur more expense than just their fee. Some are unaware of this additional expense and may choose to adjust their fee accordingly. It also instructs them to use Emburse for any agreed upon mileage reimbursement. 

4. You will also need to know if the employee is a Master Gardener volunteer. If they are, you’ll need to follow the steps for documenting in the If they choose to speak as an outside expert section. You may modify this template to include any volunteer needed information as well.

EMAIL TEMPLATE: Fill in the brackets with the correct information

This email summarizes the agreement made between [EMPLOYEE NAME] and the [XXXX] County Master Gardeners for [NAME OF PRESENTATION] on [DATE]. 

Work to be performed: [audience, purpose, and location or online]

Amount to be paid: [Amount]

As a current UMN employee, [EMPLOYEE NAME] [EMPL ID] will receive a lump sum for giving this presentation as additional pay that will be paid through payroll. This payment is seen as income and will have payroll taxes, withholdings and deductions taken from it. The [XXXX] County Master Gardeners program will also incur fringe charges at the rate of the person's primary appointment (typically 38%) and enterprise assessment charges related to payroll. These fees will increase the program’s total expense.

Will the speaker request mileage reimbursement?  YES or NO

If yes, which department will pay for the mileage? [MG PROGRAM or SPEAKER'S DEPT]

It is the responsibility of the employee to request mileage reimbursement through the University’s online system, Emburse Enterprise within 60 days.

Chartstring for the speaking fee: [Will be charged the amount above, plus fringe and assessment charges related to payroll]

Chartstring for mileage expenses: [will be calculated at the current GSA rate - not considered additional salary]

This has been approved by [MG group's UMN paid leadership].

5. Attach the completed form and send the confirmation email conversation to the local Master Gardener finance approver (Jenny Boothroyd) and copy the employee.

6. The approver reviews the form, signs it and then sends it to Extension HR for approval.

To confirm the speaker’s booking:

7. Once you receive approval from the local Master Gardener finance approver  that the speaker may be compensated, you may finalize booking the speaker. 

To request the speaker’s payment:

8. Submit a RSS work request form to request the speaker’s payment. Attach all documentation, especially the approval email. Payment requests will not be processed without one.

There is a speaker contract that can be used if desired by either the MG program or the speaker. This contract is not required if neither party requests one.

Steps for requesting a speaker payment

Before confirming the speaker’s booking:

1. Discuss in writing (email) the details of the work and if the speaker expects to be paid for their service. If a Master Gardener group offers any compensation to the speaker at this time, it is considered a fee.

2. Ask the speaker these questions. If they answer yes or unsure, read the appropriate sections above and reach out to the finance team with questions before proceeding as those steps will now need to be followed.

Have you been paid for services or employment (not reimbursement) by the University of Minnesota within the last 10 years? (YES, NO, UNSURE)

2. • If yes, please provide your employee number (if known))

Are you or have you ever been a Master Gardener volunteer?

2. • Which county program(s) did/do you serve and when was/is your last year active?

3. The speaker should include all expenses in their total amount; mileage may not be reimbursed separately. They are allowed to set any amount they want, just as you are allowed to not accept the amount requested and find a speaker within your budget.

To confirm the speakers booking:

4. Confirmation of the agreement is required. There is a suggested email template the MG program may send to the speaker for confirmation. Local MG programs may use their own form, as long as the requested information is included.

Suggested EMAIL TEMPLATE: Fill in the brackets with the correct information

This email summarizes the agreement made between, [PRESENTER NAME] and the [XXXX] County Master Gardeners for [NAME OF PRESENTATION] on [DATE]. 

Work to be performed: [audience, purpose, and location or online]

Amount to be paid: [Amount]

This amount should include any mileage or expense costs as these expenses are not itemized. 

Chartstring for the expense: [Will be charged the amount above]

This has been approved by [MG group's UMN paid leadership].

5. If the speaker is or will be receiving a total of $600 or more within a calendar year from any UMN or Extension department, they must provide a W-9 and will be entered into the University’s supplier database. This can delay payment if not submitted well before the event.

To request the speaker’s payment:

6. Once the event is done, the speaker should provide an invoice or an email requesting the payment. The confirmation email or form can also serve as documentation.

7. The local MG program submits a payment request through an RSS work request form. Volunteer-led groups should reach out mgweb@umn.edu for assistance. Provide a pdf of the email confirmation and the invoice (if provided).

8. The request will be processed by the finance department.

9. The speaker will receive a check 30 days after the event or invoice date.

Requests for Day-Of Payment

There may be an expectation from certain speakers that they be paid "as they walk off the stage." Please let them know that they will receive a check within 30 days after the event which is the standard University payment term.

Never pay a speaker, entertainer, artist, or other professional service out of your own pocket. This is not a reimbursable expense for volunteers or employees. They should be paid by check through the University. They cannot be paid using a Purchasing Card (PCard).

Speaker Appreciation

MG groups may show their appreciation to a non-compensated speaker in a variety of ways. These tokens of appreciation must not be discussed with the speaker before the event/presentation. Once the event/presentation has concluded, it may be offered. 

• A non-cash gift for this purpose must be less than $100 in value. UMN employees may accept non-cash gifts, but must follow UMN policy for reporting. 

• A gift card for this purpose must be less than $100 in value. It is considered a cash gift. If the speaker is a UMN employee, they must report any cash gifts (including gift cards) to payroll as it is considered additional income.

• An honorarium is a one-time, small payment (<$100) given as a gesture of appreciation for a person’s service. It is provided as a check made payable to the speaker. Extension employees and volunteers cannot personally accept honorariums. 

• The local MG program is not allowed to make a donation on a speaker’s behalf if they do not want to accept a gift or honorarium personally.

Steps for providing a gift (non-employee, non-MG volunteer)

• Purchase the non-cash gift or gift card following Extension’s standard purchasing procedure. If giving a gift card, remember to retain written confirmation from the speaker that the card was received.

• If an employee receives a gift card, contact the Master Gardener finance approver, Jenny Boothroyd (jaco0144@umn.edu), for help completing UM 1865: Taxable Benefit /Expense reporting Form

• To give an honorarium, the local MG program submits a request through an RSS work request form. Volunteer-led groups should reach out mgweb@umn.edu for assistance.The speaker will receive a check within 30 days of the event.