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., gift certificates, 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.
For Tax implications of Human Subject Payments go to MIT Accounts Payable policies and procedures please click here.