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Hiring Performers & Speakers
Audience: Department Event Planners
Last Updated: July 2025
At certain times of the year, Tufts invites performers and/or speakers to campus events. To ensure performers are paid in a timely manner, we encourage departments to become familiar with the event resources available.
Start Here:
- PaymentWorks Invitations should be sent to Performers while the contract is being negotiated. This ensures they're able to be paid promptly if a deposit is required.
- For Agents completing the Paymentworks Process on behalf of the performer, see instructions below.
- Contract Process: All contracts requiring a Tufts signature must be submitted via Jaggaer to the Procurement Buyer for Events, who will match final contracts to e-Reqs. Regardless of the cost, most performers/speakers require a Tufts signature. Contracts may only be signed by the designated Tufts Procurement Buyer, and as a result, a more formal contract may be drafted with the Performer/Speaker's specific requirements included.
- Contract Process - Step-by-step guidance from Event Planning to Contract Execution.
- Tufts University Performance Agreement Contract Template
- Tufts University Speaker Engagement Contract Template
- Notify Kristin Hogan in TSS if the combined gross payment to performers/speakers at your event will exceed $10,000.
Payment Planning
When creating your Electronic Requisition (e-Req) for your Performer/Speaker, there are a few steps that are different than with a typical e-Req because you are aligning payments to your contracted payment schedule.
- Requisition Type: Regular
- Category: Event (this routes the Requisition to the appropriate specialist)
- Start & End Dates: BLANK
- Instead of including Start and End Dates in your e-Req, you'll use line item descriptions to dictate the due dates for each payment, including the deposit.
- On the Req Line Item tab, add different lines for each payment, with the due date. Include the due date(s) and the phrase "vendor to submit invoice" for all payments.
Invoices are required for each payment, including deposits.
Performer Tax Withholding
If the total performance cost for the event will exceed $10,000, notify Kristin Hogan for performer withholding setup. Similarly, if a performer or speaker will participate in multiple events and is expected to receive over $10,000 across all events, performer withholding setup will be required.
Example: Tufts is hosting a student concert and hires four performers. The total cost for all performers is $20,000. Here's the breakdown:
| Performer | Payment Amount | Subject to Tax Withholding? |
|---|---|---|
| Performer A | $7,000 | ✅ Yes |
| Performer B | $5,000 | ✅ Yes |
| Performer C | $5,000 | ✅ Yes |
| Performer D | $3,000 | ❌ No |
Tax Withholding Exceptions
MA DOR may grant exceptions to this withholding by filing the appropriate forms via MassTaxConnect.
- Reduced or Waived withholding – A performer or performing entity may submit a request for reduced or waived withholding using MassTaxConnect.
The request for reduction or waiver of withholding must be received by DOR at least 14 business days before the scheduled performance. DOR will notify the performer or performing entity, as well as the performer withholding agent, of the amount to withhold.
Frequently Asked Questions
What is considered a performance?
Performance is defined as an event in which a performer or performing entity receives compensation for personal services performed in, derived from, or connected with sources within Massachusetts by competing, demonstrating, exhibiting, entertaining, or educating an audience, making a public appearance, or endorsing merchandise.
How should an Agent complete PaymentWorks Registration on behalf of the Performer?
Important: Ensure PaymentWorks Information Matches the Contracted Party
All information submitted in PaymentWorks must belong to the individual or organization that has signed the contract with Tufts, will issue the invoice to Tufts, receive payment from Tufts, and will be issued a 1099 or 1042-S (for non-residents) for tax purposes.
EXAMPLE:
If Tufts is paying the Performer directly, then:
- The Performer’s information must be used in both the contract and the PaymentWorks registration.
- This includes:
- Legal Name
- Address
- Tax Identification Number (TIN)
- Bank Information (if selecting EFT/Direct Deposit)
Important: PaymentWorks uses this information to verify identity and prevent fraud. If any part of the submission cannot be verified, the registration will be rejected.
If an Agent is Involved:
- EFT payments cannot be directed to the Agent’s bank account if the Performer is the registered payee.
- If payment must be mailed to the Agent on behalf of the Performer, select Check as the payment method. In this case, enter the remittance address in the format:
- "c/o Agent Name, Agent Address"
What is performer tax withholding?
Massachusetts requires tax withholding on certain service payments to performers or performing entities when the performance is held inside Massachusetts.
Who is affected by the tax?
Any individual or entity who earns income for performances in Massachusetts may be subject to withholding on that income.
When are taxes withheld?
- Tufts must withhold MA income tax at a current rate of 5.0% under any of the following circumstances:
- Gross payment to an individual performer for a single event exceeds $10,000 OR
- A single activity or event’s performances exceed $10,000, all performers whose gross payments exceed $5,000 OR
- A single performer is engaged to appear several times in the same venue over a defined period of time and expected to earn more than $10,000 in total.
Notes:
The above thresholds include expense reimbursements.
Withholding is not required for performers earning less than $5,000, BUT this payment is still included in determining the $10,000 threshold.
Provided by Tufts Support Services