honorario

Honorario is a term used in several Romance languages, including Spanish, Portuguese, and Italian, to refer to a payment made to a person for services rendered without establishing an ongoing employment relationship. It is generally a discretionary or token fee rather than a salary or guaranteed remuneration. The word derives from Latin honorarium, meaning a reward or honor.

In practice, honorarios are common in academic, cultural, and professional contexts. They are often paid to guest lecturers, committee members, editors, speakers, or consultants who provide a service or expertise for a specific occasion or project. Unlike a wage or salary, an honorario does not imply continued employment or a fixed work schedule.

Tax and legal treatment of honorarios varies by jurisdiction. In many countries, honorarios are considered income for the recipient and may be subject to taxation, reporting, and social contributions. For the paying organization, they are typically recognized as a project or event expense rather than payroll, and arrangements may include stipends or reimbursements for travel and expenses alongside the honorario itself.

Etymology and related terms: the term comes from Latin honorarium. In English, the cognate honorarium is used to denote similar payments, and related terms include emolument or professional fee. The exact meaning and rules governing honorarios depend on local law and institutional policy, so it is common to specify the amount, purpose, and tax handling in a contract or agreement.