A two-page agreement is absolutely mandatory. This must be submitted in writing. For this purpose, the University has provided all institutions with the following agreement form, and its use is highly recommended:
- It fulfills the strict requirements of tax law for both parties (University and guest lecturer).
- All budgetary-legal regulations are also included, which leads to smooth processing of the payment authorization.
It is recommended that you make three copies of the agreement:
- one for the guest lecturer
- one for the contracting institution and
- one as an attachment to the payment authorization. The invoice must also be included as an attachment to the payment authorization.
To avoid postage for the agreement, the signed agreement can also be sent by the guest lecturer to the University via email scan.
Highest amounts of remuneration
Individual lectures
For an individual lecture that lasts at least 90 minutes, the following maximum remuneration amounts apply:
- until 31 December 2021: € 298
- starting on 1 January 2022: € 302
Because these are maximum amounts, it is not only possible to pay less. This must be the goal under consideration of the budgetary principles of economy and efficiency. When deciding on the fee, the lecturer’s qualifications, the difficulty of the lecture, and the amount of preparation time should be considered adequately. The maximum amount should only be paid in justified exceptional cases.
Exceeding the maximum amount
Under strict conditions, in extraordinary cases, lecture fees of up to € 500 may be agreed.
Validity of maximum amounts for speakers from companies and organizations, as well
The maximum amounts apply even if speakers do not work in public service, give a lecture during their working hours, and the invoice then comes from their employer.
Use of third-party funds to exceed the maximum amount
The maximum remuneration can be exceeded if third-party funds are used. However, for this it is necessary to have the funds allocated for this purpose by the funding organization or to get their express approval.
According to the corruption prevention regulations, but also budgetary law’s requirements for transparency, it is not permissible to provide hospitality to guest lecturers who receive a fee.
If only travel expenses are paid, then a meal can be paid for the guest lecturer.
In addition to the agreed fee, travel expenses can be reimbursed.
This is done according to Baden-Württemberg’s State Travel Expense Act (Landesreisekostengesetz) so that it is not subject to taxes. Deviating reimbursements of travel or accommodation costs are not permissible.
Additional information: Travel expense claims for guests and external visitors
The lecturer sends an invoice to the University institution. What needs to be included in the invoice is found in the agreement if the University’s sample contract is used. Besides a copy of the agreement, the invoice must also be attached to the payment authorization.
Lecturers who work in public service (öffentlicher Dienst) can only give paid guest lectures outside of their working hours. The remuneration must therefore be paid to the lecturer and not to their employer.
According to the State Court of Audit, it must be noted that university members give lectures at other scientific institutions within Germany, such as the University of Hohenheim, in the context of their official duties. In these cases, it is not possible to pay remuneration, and in general the home institution is also responsible for paying travel expenses. However, if the home institution is not willing to pay the travel expenses, then in this case they may be paid by the host institution.
