On-Campus Employment & Social Security Number

Transcription

1 The Home for International Advising, Activities, and Assistance On-Campus Employment & Social Security Number Step 1: Find Employment & Obtain Employment Letter Find Employment & Have employer print and complete Employment Letter on their letterhead stationary (signed in blue ink). Please see sample for required format. Step 2: Employment Eligibility Verification Form I-9 STUDENT EMPLOYEES UACDC, 200 McKenny Hall GRADUATE ASSISTANTS Human Resources, 140 McKenny Hall Independent Contractor Employees OISS, 240 Student Center Bring original, most recent I-20/DS-2019, passport and I-94 card/printout (I-94 printout can be obtained at Fill Section 1 of the Form I-9, sign and date where indicated (see sample) Step 3: Gather Documents for Social Security Number application Come to OISS Bring original Employment offer letter (on letterhead, employer signature in blue) Bring GA Offer letter, if applicable. OISS will issue a new I-20 for graduate assistants. OISS will complete the bottom portion of the Employment Letter. Step 4: Apply for your SSN - You must wait at least 10 days after initial entry into U.S., complete the OISS immigration check-in and have an active SEVIS record!!! Completed SSN Application Employment Offer Letter Passport with I-94 card/printout (original AND photocopy) Latest I-20/DS-2019 (original AND photocopy) Take these original documents to the Social Security Administration (address and map in packet) to apply for your SSN. Be sure to get a receipt from the officer to confirm that you applied for a SSN. Step 5: Upon receipt of your original Social Security Card Sign it (in blue ink) Take original card to employer (below) for proof of number and store in safe location (not your wallet!) Student employees Student Employment, 200 McKenny Hall Independent employees Subway, Wendy s, Bookstore Graduate Assistants Human Resources, 140 McKenny Hall Step 6: Complete Payroll Office procedures The Payroll Department uses GLACIER Online Tax Compliance System to determine if international employees are exempt from taxes. To request access to GLACIER, please send an to payroll.questions@emich.edu. In the include your name and E ID number. Please allow at least 48 hours for a response. Please see back side for further details. EMU Office for International Students & Scholars 240 Student Center tel: 1(734) Last Updated 8/11/2015 Z:\Student_Affairs\sa-ois\Documents\MASTER\Social Security Number & I-9 form\on-campus and SSN front page draft July15.docx

2 The Home for International Advising, Activities, and Assistance *Legal documents include passport, Visa, I-94 card/printout, current I-20 Find Employment Obtain Employment Letter from your employer (on letterhead and signed in blue) Graduate Assistant Student Employee Bring your GA letter and Employment Letter to OISS. OIS will complete the Employment Letter and issue a new I-20 with your GA infomation. Bring your Employment Letter to OISS. OIS will complete the Employment Letter. Complete I-9 Form at the Human Resources (140 McKenny) with your legal docs* Complete I-9 Form at the UACDC (200 McKenny) with your legal doc*) Apply for SSN Apply for SSN Complete Payroll Office procedures Complete Payroll Office procedures EMU Office for International Students & Scholars 240 Student Center tel: 1(734) Last Updated 8/11/2015 Z:\Student_Affairs\sa-ois\Documents\MASTER\Social Security Number & I-9 form\on-campus and SSN front page draft July15.docx

3 Date This is evidence of on-campus employment for. (Name of F-1/J-1* student) Nature of student s job responsibilities: (cashier, receptionist, office assistant, etc.) Start Date: Number of Hours/Week: Employer Contact Information: (Employer Identification Number) 734- (Employer Telephone Number) By completing and signing this employment verification document, I understand that: 1.) This student may work up to, but no more than, 20 hours/week while school is in session and 29 hours/week during school break. To determine whether a week is in session or on school break, please contact Career Services at (734) ) This student may only work on campus. (Name and Title of Student s Immediate Supervisor) (Immediate Supervisor Signature, no stamps) * J-1 students must have on-campus work authorization in their SEVIS record. ************************************************************************************* (Please do not write below this line. This section is for Office for International Students and Scholars use only.) Designated School Official Office of International Students Representative Typed or printed name Date Phone Number Add work authorization in SEVIS- for J students only Date: Form , updated 8/4/2015

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6 Excerpts from: Alien Liability for Social Security and Medicare Taxes The full text can be found at: In general aliens performing services in the United States as employees are liable for U.S. social security and Medicare taxes. However, certain classes of alien employees are exempt from U.S. social security and Medicare taxes as follows. Nonresident aliens, in general, are also liable for Social Security/Medicare Taxes on wages paid to them for services performed by them in the United States, with certain exceptions based on their nonimmigrant status. The following classes of nonimmigrant s and nonresident aliens are exempt from U.S. Social Security and Medicare taxes: F-visas, J-visas, M-visas, Q-visas. Nonresident Alien students, scholars, professors, teachers, trainees, researchers, physicians, au pairs, summer camp workers, and other aliens temporarily present in the United States in F-1, J-1, M-1, or Q-1/Q-2 nonimmigrant status are exempt on wages paid to them for services performed within the United States as long as such services are allowed by USCIS for these nonimmigrant statuses, and such services are performed to carry out the purposes for which such visas were issued to them. Exempt Employment includes: On-campus student employment up to 20 hours a week (40 hrs during summer vacations) Off-campus student employment allowed by USCIS. Practical Training student employment on or off campus. Employment as professor, teacher or researcher. Employment as a physician, au pair, or summer camp worker Limitations on exemption: The exemption does not apply to spouses and children in F-2, J-2, M-2, or Q-3 nonimmigrant status. The exemption does not apply to employment not allowed by USCIS or to employment not closely connected to the purpose for which the visa was issued. The exemption does not apply to F-1,J-1,M-1, or Q-1/Q-2 nonimmigrant s who change to an immigration status which is not exempt or to a special protected status. The exemption does not apply to F-1,J-1,M-1, or Q-1/Q-2 nonimmigrant s who become resident aliens. The IRS has published regulations which stipulate that aliens who arrive in the United States on F,J,M, or Q visas will be assumed to be "NONRESIDENT ALIENS" but only to the extent that the assumption is consistent with the residency rules of section 7701(b) of the Code. Since the social security/medicare tax exemption for foreign students, scholars, teachers, researchers, and trainees under the Code requires that the payee be a "NONRESIDENT ALIEN", then the social security/medicare tax exemption ceases to exist at the point the payee becomes a "RESIDENT ALIEN" under the residency rules of section 7701(b) of the Code. Thus, to summarize, both the Internal Revenue Code and the Social Security Act allow an exemption from social security/medicare taxes to alien students, scholars, teachers, researchers, trainees, physicians, au pairs, summer camp workers, and other nonimmigrants who have entered the United States on F-1, J-1, M-1, Q-1, or Q-2 visas and who are still classified as NONRESIDENT ALIENS under the residency rules of the Internal Revenue Code. As discussed above, this means that foreign students in F-1, J-1, M- 1, Q-1 or Q-2 nonimmigrant status who have been in the United States less than 5 calendar years are still NONRESIDENT ALIENS and are still exempt from social security/medicare taxes. This exemption also applies to any period in which the foreign student is in "practical training" allowed by USCIS, as long as the foreign student is still a NONRESIDENT ALIEN under the Code. Foreign students in F-1, J-1, M-1, Q-1 or Q-2 nonimmigrant status who have been in the United States more than 5 calendar years are RESIDENT ALIENS and are liable for social security/medicare taxes (unless they are exempt from FICA under the "student FICA exemption" ). For more information see: Updated 10/15/2009 W:\Departments\Student Affairs\SA_OIS\Documents\MASTER\Social Security Number & I-9 form\fica exemption.docx

7 The Home for International Advising, Activities, and Assistance Maps to Social Security Administration Address: 3971 Research Park Drive, Ann Arbor, MI From EMU EMU Office for International Students and Scholars 240 Student Center Tel: 1(734) Fax: 1(734) Last Updated 8/4/2015 Z:\Student_Affairs\sa-ois\Documents\MASTER\Social Security Number & I-9 form\maps to S. S. Admistation.docx

8 Updated 08/29/2013 Bus schedule to Social Security Administration