Question

What is honorarium?and how to treat it?

Answer 1

An honorarium is a voluntary payment that is given to a person for services for which fees are not legally or traditionally required.Honoraria are typically used to help cover costs for volunteers or guest speakers and may be considered taxable income.

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Answer 2

An honorarium is an ex gratia payment, i.e., a payment made, without the giver recognizing themself as having any liability or legal obligation, to a person for his or her services in a volunteer capacity or for services for which fees are not traditionally required.
An honorarium is a voluntary payment that is given to a person for services for which fees are not legally or traditionally required. Honoraria are typically used to help cover costs for volunteers or guest speakers and may be considered taxable income.