Information for Employers: Social Security, Tax, and Form I-9 Issues Pertaining to Nonimmigrant Students

1. What visa classifications allow nonimmigrants to work?

http://www.ssa.gov/immigration/visa.htm

2. What are an employer's responsibilities in hiring a foreign worker?

See Employer Responsibilities When Hiring Foreign Workers on the Social Security Administration website at http://www.ssa.gov/employer/hiring.htm

3. How can I tell if a nonimmigrant is an F or M student?

Nonimmigrant students will have a Form I-20, Certificate of Eligibility for Nonimmigrant Student Status, signed by a designated school official. They should also have a Form I-94, Arrival/Departure Record, which is stamped either F-1 or M-1.

You can contact the school to ensure that the student is currently in status.

4. How can I tell if a nonimmigrant student is authorized to work?

Off-Campus:


F-1 nonimmigrant students are authorized to work off-campus if they have a current Form I-766, Employment Authorization Document (EAD) card. They may work for the period of time shown on the card. Students who are currently enrolled in school may work up to 20 hours while school is in session and full-time during school breaks and vacations.

Students who have completed their degree and are engaged in work as part of their optional practical training (OPT) may work full-time. These students will have a Form I-20 that shows that they are authorized OPT.

On-Campus:


Students may work on-campus with a letter from their designated school official. You will need to provide a letter to these students in order for them to receive a Social Security number. The employer must be affiliated with the university.

Internships/Work Study:


Students may also be paid while engaged in curricular practical training (CPT), which must be an integral part of their curriculum. Your organization must be a sponsoring employee with a cooperative agreement with the school. The student must have a Form I-20 showing that CPT is authorized.

5. What should the letter from the employer to the Social Security Administration (SSA) regarding an F-1 student’s on-campus employment include?

For on-campus employment, you will need to provide the student with a letter (sample letter in PDF format) that gives the student's:


• Job title or description



• Employment start date



• Number of work hours



• Supervisor's name and telephone number

For more information, see International Students And Social Security Numbers, SSA Publication No. 05-10181, December 2005 http://www.socialsecurity.gov/pubs/10181.html.

6. Does a nonimmigrant student who is authorized for employment need to have a Social Security card prior to starting work or receiving a paycheck?

No. SSA will not process the request for a Social Security number until the beginning day of the student’s authorized period of employment. However, the employer may allow the student to start working and to receive pay while the application is pending.

ee the SSA online guide, Employer Responsibilities When Hiring Foreign Workers, at http://www.socialsecurity.gov/employer/hiring.htm.

7. Will my organization be penalized by the Internal Revenue Service (IRS) if I fail to supply a Social Security number or taxpayer identification number when reporting withholdings?

See the information provided by IRS on the web page entitled "Delays in Issuing SSNs to Aliens by the Social Security Administration" at http://www.irs.gov/businesses/small/international/article/0,,id=129227,00.html.

8. Who do I contact if one of my student employees is having a problem getting a Social Security card?

Contact the designated school official (DSO) at the student's school. The student should be able to provide you with contact information.

9. Do I pay Social Security taxes for nonimmigrant students?

See the SSA website question number 241, Are services performed by foreign students/exchange visitors covered? at http://ssa-custhelp.ssa.gov/cgi-bin/ssa.cfg/php/enduser/std_adp.php?p_faqid=241.

10. What combinations of documents are acceptable for Form I-9, Employment Eligibility Verification?

See page 3 of the Form I-9 at: http://uscis.gov/graphics/formsfee/forms/files/i-9.pdf.

Any one document from List A establishes both identity and employment eligibility. Therefore, if an employee presents a List A document, he or she does not have to show the employer any other document.

NOTE: Social Security cards issued to nonimmigrant students are marked not valid for employment and cannot be used to prove employment eligibility.

However, if the employee does not have a List A document, then he or she must establish identity by providing one document from List B and establish employment authorization by providing one document from List C.


List of Acceptable Documents for Nonimmigrant Students (F/M)



List A: Documents that establish both identity and employment eligibility	List B: Documents that establish identity	List C: Documents that establish employment eligibility
Unexpired Employment Authorization Document (Form I-688B)	Driver license or ID card issued by a state or outlying possession of the United States, provided it contains a photograph or information such as name, date of birth, gender, height, eye color and address ID card issued by federal, state or local government agencies or entities, provided it contains a photograph or information such as name, date of birth, gender, height, eye color and address School ID card with a photograph Driver license issued by a Canadian government authority	Unexpired employment authorization document issued by DHS (other than those listed under List A) This includes the Form I-20 for on-campus employment or Curricular Practical Training (CPT)

11. Where can I find more information for employers on Social Security issues?

The SSA Web site has Information and Resources for Employers at http://www.socialsecurity.gov/employer1.htm.

SSA also provides a list of Telephone Numbers for Wage Reporting Assistance at http://www.ssa.gov/employer/wage_reporting_specialists.htm.