Subjects may receive reasonable payment for the time and trouble associated with participating in a study. Payment should not be coercive.
All research subjects should be paid the same. If some groups of subjects are either not paid or paid differently from other groups, differences in payment must be explained in the informed consent form.
If a subject withdraws before the conclusion of the experiment, payment must be pro-rated.
Incentive or bonus payments may, with the approval of COUHES, be appropriate under certain circumstances to encourage completion of experiments. Such payments may not be given for assuming increased risk.
The informed consent document should mention the possibility of tax withholding, when appropriate.
Subjects who are minors may be suitably rewarded (i.e., toys, prizes, etc.). Parents of minors are paid only incidental expenses and may not directly receive payment for the minor's participation.
Research must not result in extra cost to subjects.
Payment can be made in the form of cash, check or gift card (no more than $100 total in gift cards per person per study). Gift cards can only be paid to US citizens (or green card holders). Non US citizens will have to be paid by check only (via the Human Subject payment form sent to Accounts Payable) and will be subject to a 30% withholding.
MIT Accounts Payable policies and procedures has information about the Tax implications of Human Subject Payments.