An honorarium describes the fees paid to a professional for a service when a fee is not requested or that the exact fee has not been discussed.
This can occur when an expert on a subject matter is invited to give a presentation on a topic and is paid a fee after the speech even though the expert has not requested for one.
In some cases, a fee is expected but has not been discussed in specific detail.
For example in training classes, professionals might be invited to make guest lectures to students. The organizer might then work out a fair compensation for the amount of work the guest had put in.
When the expert is an employee of the organiser, then his or her honorarium is subject to CPF contributions on the part of the employer.
Otherwise, it would be declared by the professional as personal income.
The plural of honorarium is honoraria.
