Compensation for Research Participants

Teachers College supports ethical, equitable, and transparent practices in compensating individuals who participate in research studies.

Compensation should reflect participants’ time, effort, and out-of-pocket costs, without exerting undue influence on their decision to participate. This page provides key information on allowable compensation types, reporting requirements, and ethical considerations.

Note: The TC IRB reviews compensation plans for ethical appropriateness and potential undue influence but does not manage the operational processes for payment disbursement, tax reporting, or financial approvals.

What Forms of Compensation Are Acceptable?

Researchers may compensate participants through:

• Cash or gift cards
  Compensation for time or inconvenience. Considered taxable income and may require reporting to the IRS. Participants should be advised to consult a tax professional as appropriate.

• Tangible goods 
  Includes items such as snacks, water bottles, notebooks, or tokens of appreciation. Must be modest and justifiable.

• In-Kind benefits
  Access to software, training programs, or professional tools. Valued at ≤ $100 unless otherwise approved.

• Reimbursement for expenses
  Travel, parking, or other out-of-pocket costs incurred. Requires receipts or documentation for non-taxable treatment.

• Recruitment incentives
  Additional compensation to encourage participation or retention. Must be justified and not coercive.

Ethical & Practical Considerations?

Participant compensation must support, not compromise, the integrity of voluntary and informed participation in research. Researchers are expected to follow these core principles:

• Avoid coercion or undue influence: Compensation should not be so high that it pressures participation, nor structured in a way that penalizes withdrawal.

• Ensure equity: Participants completing similar activities should receive comparable compensation, unless justified (e.g., cultural or regional norms).

• Be transparent: Clearly describe compensation in all recruitment and consent materials, without framing it as a benefit or incentive to join.

• Protect privacy: Compensation methods should minimize the collection of personal information, particularly for vulnerable populations.

• Offer pro-rated compensation: When feasible, provide partial payment for partial participation to reduce pressure to complete the study.

• Avoid referral payments: “Finder’s fees” or recruitment bonuses are prohibited and may violate ethical or legal standards, including federal law.

• Mitigate potential risks: Consider whether compensation could unintentionally increase participants' risk or affect confidentiality.

• Follow NYC DOE policy: NYC public school teachers may not receive payment for participating in research during instructional time or working hours.

Special Populations

• Minors: Use age-appropriate non-cash incentives.

• NYC Public School teachers: Cannot be compensated during class time or regular work hours.

• Undocumented individuals & refugees: Consider non-monetary options and minimize the collection of identifiable data.

• Prisoners: Follow institutional guidance; payments must not affect their conditions or privileges.

Departmental Coordination

While this guidance outlines general considerations related to participant payments and ethical review, the selection of payment types, mechanisms for disbursement, and associated administrative procedures (e.g., payroll, gift card distribution, or procurement methods) are typically determined by the investigator’s home department or administrative unit. Researchers are advised to consult with their department’s administrative staff and/or their business office to confirm applicable procedures and requirements. 

Notes on Reporting and Tax Considerations

Under U.S. tax law, compensation provided to research participants is generally considered taxable income.

• If a participant receives $600 or more in compensation within a calendar year from Teachers College, the College is required to report this to the IRS and issue a Form 1099 to the participant.

• Participants are encouraged to consult with a tax advisor regarding their tax obligations.

At this time, institutional procedures for payment tracking and reporting are still under internal review. Researchers should:

• Coordinate with their department’s administrative office to understand current procedures for issuing and tracking participant payments.

• Avoid making tax-related guarantees or statements to participants beyond what is stated above.

Further information will be provided here once institutional guidance is finalized.

Guidelines for IRB Submission 

This section outlines what researchers must include in their IRB submissions when proposing participant compensation.

To support protocol development and promote consistency across application materials, the TC IRB Researcher Guidance on Compensation in Research and the TC IRB Researcher Checklist when Compensating Research Participants are now available. These resources help investigators:

• Categorize compensation by type (e.g., reimbursement, incentive, compensation)

• Justify proposed payment amounts

• Align compensation details across the IRB application, consent forms, and recruitment materials

• Address privacy, tracking, and tax-related considerations

Researchers are encouraged to review the guidance and checklist before submitting their protocol to ensure compliance with institutional policy and federal regulations.

Questions about Compensation?

Have questions? Contact us at irb@tc.edu or submit a ticket via AskIRB for additional support.