Employers
Employer Responsibilities When Hiring Foreign Workers
Last Updated on
2009:12:10
Social Security Number It is not required that students have a Social Security number before starting to work. Employers may use a letter from the Social Security Administration stating that the student has applied for the number in reporting wages to the IRS. For more information, please visit www.socialsecurity.gov Form I-9All U.S. employers are responsible for completion and retention of Form I-9 for each individual they hire for employment in the United States. This includes citizens and non-citizens. On the form, the employer must verify the employment eligibility and identity documents presented by the employee and record the document information on the Form I-9. To download Employment Eligibility Verification Form I-9 Click Here Withholding of Tax on Nonresident Aliens and Foreign Entities J1 Visa students are exempt from paying FICA (OASDI and Medicare) taxes. IRS Publication 515 Employer Responsibilities When Hiring Foreign WorkersTo strengthen homeland security in the aftermath of September 11th, Social Security has taken extra steps to ensure the integrity of Social Security numbers. The changes to the way Social Security assigns numbers and issues cards may cause a delay of several weeks or months in receiving a number. This fact sheet addresses employer responsibilities when hiring foreign workers (e.g., students or cultural exchange visitors) who have applied for and are waiting to receive a Social Security number and card. Note that the employee may work while the Social Security number application is being processed. What causes delays when foreign workers apply for Social Security numbers?When foreign workers apply for Social Security numbers, SSA verifies their documents directly with the Department of Homeland Security (DHS). Most applications are verified immediately, but there can be delays. Social Security understands that this process may affect companies who hire foreign workers, but in the interest of homeland security, direct verification from DHS is vital to ensuring the integrity of the Social Security number. What are an employer's responsibilities when hiring foreign workers who don't have Social Security numbersAdvise workers that they are required to apply for a Social Security number and card. If a worker applied for but has not yet received a Social Security number, you should get the following information as complete as possible: The worker's full name, address, date of birth, place of birth, father's full name, mother's full maiden name, gender and the date he or she applied for a Social Security number. What if the worker doesn't have a Social Security number when wage reports (Forms W-2) are due to Social Security?Paper Filers: If the worker applied for a card but didn't receive the number in time for filing, enter "Applied For" in Box d. Magnetic Tape/Diskette or Electronic Filers: If the worker applied for a card but didn't receive the number in time for filing, enter all zeros in the field for the Social Security number. Remember to ask the worker to tell you the number and the exact name printed on the card, when he or she receives it. My foreign worker received his or her Social Security number after I filed my wage report. What do I do?When you receive the worker's Social Security number, file Form W-2c (Corrected Wage and Tax Statement), to show the worker's number. *information is from the Social Security Administration Website: www.ssa.gov Employer ProfileIf you would like to employ students through acBay USA, please fill out our Employer Profiel Form and send it to: info@acbayusa.org If you need further information or just have a few questions, feel free to contact ACBAY USA at: info@acbayusa.org |