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Employer
Resources |
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Form
I-9
All 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.
Form I-9 may be downloaded
here.
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
http://www.socialsecurity.gov/pubs/10107.html#number
Withholding of Tax on
Nonresident Aliens and Foreign Entities
J1
Visa students are exempt from paying FICA (OASDI and Medicare) taxes. IRS
Publication 515
http://apps.irs.gov/publications/p515/ explains withholding procedures.
| Employer Responsibilities When Hiring
Foreign Workers*  To
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 numbers
Advise 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 Profile
If you would like to employ students through Apex
USA Inc. please fill out this
form and fax it to 580-323-3556
