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Students/Exchange Visitors
Information for Employers: Social Security, Tax, and Form I-9 Issues Pertaining to Nonimmigrant Students
1. What visa classifications allow nonimmigrants to work?
2. What are an employer’s responsibilities in hiring a foreign worker?
3. How can I tell if a nonimmigrant is an F or M student?
4. How can I tell if a nonimmigrant student is authorized to work?
5. What should the letter from the employer to the Social Security Administration (SSA) regarding an F-1 student’s on-campus employment include?
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?
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?
8. Who do I contact if one of my student employees is having a problem getting a Social Security card?
9. Do I pay Social Security taxes for nonimmigrant students?
10. What combinations of documents are acceptable for Form I-9, Employment Eligibility Verification?
11. Where can I find more information for employers on Social Security issues?
1. What visa classifications allow nonimmigrants to work?
2. What are an employer's responsibilities in hiring a foreign worker?
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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?
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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?
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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.
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.
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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.
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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.
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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.
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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?
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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?
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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?
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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.
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