Misc pay, or miscellaneous pay, refers to any payment received apart from the standard contracted payment received. It is a one-time occurrence for which the government receives benefit and is not initiated by a contract. The Internal Revenue Service classifies misc pay to include rents, prizes, awards, healthcare payments, and payments to attorneys. Payments to organizations that represent funding pass-through or a distribution of funds from a central custodian to the receiving agency are also considered misc payments. Miscellaneous payments are one-time payments and, when subject to Prompt Payment, must have a manual PR and PO created. It is important to note that while prizes and awards can be included in misc pay, bonuses are not. Bonuses are reported as part of someones income and should not be treated as misc pay while completing tax forms.