Successfully reported this slideshow.
We use your LinkedIn profile and activity data to personalize ads and to show you more relevant ads. You can change your ad preferences anytime.
Hiring and Paying
International Students
•Berkeley International Office
•UC Berkeley Payroll Office
•UC Berkeley Human Res...
I. International Students at Berkeley
II. Employment Eligibility & Hiring
III. I-9 Overview
IV. Tax Determination for Fore...
Who are the
International
Students UC
Berkeley?
An International Student…
 Is NOT a U.S. citizen or Permanent Resident (“green-card” holder, immigrant)
 Obtains non-imm...
International Student Growth
Fall 2013 Summary
 5,645 international students from 120 different nations (not including
students at Summer Session or U...
A Diplomatic
B Tourist
E Treaty Trader/Investor
F Student
G International Organization
H Temporary Worker
J Research Schol...
F-1 & J-1 Status Differences
Source: http://internationaloffice.berkeley.edu/students/new/fj_compared
J-1 F-1
Must have su...
 F-1 students
-On-Campus Employment
-Optional Practical Training (OPT), off-campus
-Curricular Practical Training (CPT), ...
Issue F-1 Students J-1 Students
On-Campus Employment Work
Authorization Required
No
Yes – position and
department specific...
Employment
Eligibility
and Hiring
 On campus is paid by UCB, or provides campus services by contract.
 Work is limited to 20 hours/week during fall and sp...
 Required immigration documents
 I-9 Form
 Patent agreement
 W4-NR
 UCRS 419
 GLACIER Record
 Social Security Numbe...
Required Documents for
F-1 & J-1 Students for On Campus
F-1 Students
 Passport
 I-20
 Paper I -94 card or
Electronic I-...
The I-94
All visitors will receive an “passport
admission stamp” in their
passports.
Your Proof of Legal Entry into the U....
Electronic I-94
International Student completes electronic request… …then prints this form
www.cbp.gov/i94
I-94 Admission Number
Expiration of
Status*
Sample I-94 for On-Campus Employment
Expiration of
Status*
*D/S = Duration of ...
I-20 Expiration Date & work
authorization end date
SEVIS ID
Document
Number
Sample I-20 for
F-1 On-Campus
Employment
J-1 Sponsor
Employment
Authorization
J-1 Category
= Student
Employment
Authorization
Date
Sample J-1 Student On-Campus Aut...
Authorization can be granted for 12
months at one time in SEVIS. Used
for Fellowship/Employment
Authorization & SSN
Depart...
 Two page document
• Recommendation – Print 2 sided
 Date of birth format – mm/dd/yyyy
• Use format for all date entries...
Section 1: Employee Information and Attestation
Example: I-94 Admission #
http://www.uscis.gov/files/form/i-9.pdf 04/26/13...
 Record employee name
 Titles headings
 3-D Barcode for future use
Expanded Certification section
• Complete all fields...
Section 2: Employer or Authorized Representative
Review and Verification
http://www.uscis.gov/files/form/i-9.pdf 04/26/13
 Record employees name in Section 1
 Review document that establishes current employment authorization
 Complete block ...
http://www.uscis.gov/06/2013
HCM
Visa/Permit Data
PageCenter Reporting Tool
Web-based tool to access month end reports provide by Central Payroll
PageCenter Report – Work Permit Expiration
Incorrect HCM Data - Effect
Downstream
Effect
Result
• Blank Visa Type
• Blank Work Authorization
Date
• PPS Personnel Status Report
will not track wo...
• Employee automatically sets to 0 withholding
allowances until UC W-4NR is completed & data
entered into PPS.
• Nonreside...
Who must sign this form?
• Nonresident aliens living and working
outside the U.S.
• Nonresident aliens exempt from Social
...
Tax Compliance
for Foreign
Individuals
GLACIER Tax Compliance System
Central Payroll relies on GLACIER to determine:
 U.S. tax residency status via substantial ...
Who Requires a GLACIER Record?
• Foreign students receiving nonqualified fellowship or scholarship
• Foreign non-students ...
GLACIER Record
How to determine if a GLACIER record is required:
 Individual has indicated in Section 1 of the Form I-9 t...
The GLACIER process is a coordinated effort made between the hiring
department, the international student/scholar, and the...
GLACIER Process
To ensure proper tax withholding, the international student or scholar must:
 Log-in to GLACIER website t...
GLACIER Record
 Individual should have only one GLACIER record for their entire stay at UC
Berkeley
 Individual should u...
GLACIER: GSR/GSI & Fellowship Sample
Please submit a completed
GLACIER Information Form
to the Central Payroll Office
by f...
GLACIER
Tax Summary
Report
Required
Document
CopiesRequired Forms
U.S.
Residency
Status
Tax Treaty
EligibilityTax
Withhold...
• U.S. maintains income tax treaties with a certain countries. Depending on each
tax treaty, there may be provisions in wh...
IRS Form 8233
Tax
Treaty
Statement
Form
W-8BEN
 Used to determine federal and state tax withholding allowances.
 International students and scholars complete the form ...
Helpful Tips
 International students/scholars must access their GLACIER records and
update their record if they receive a...
 Used by F-1 fellowship, scholarship or grant recipients who are not eligible for SSN
Non-service funds.
 Effective Octo...
Individual Tax Identification
Number (ITIN)
Social Security
Process
 Eligibility
 How to apply
 When to apply
Issue F-1 J-1 Students
Eligible for SSN? Yes, with a job offer
beginning within 30 days
Yes, with a job offer or
fellowshi...
SSN- Student Eligibility
F-1 Students
 Proof of F-1 status
 GSI/GSR job offer letter dated within
past 30 days for emplo...
Employer’s Letter for F-1 SSN Application
1
• Department copies BIO sample
letter, prints and signs letter for
student
2
•...
J-1 Student Employment/Fellowship
Authorization Form
1
• Hiring/awarding department
signs off on form
2
• Student takes fo...
Take all documents to SSA office at 2045 Allston Way
Complete application form at SSA or fill out online at ssa.gov
How to...
 New F-1 & J-1 Students
– Must be registered at the University
– Wait TWO WEEKS after the start of first
semester before ...
 SSN not required to begin employment, or to be paid
 Use “000” number in HCM
 SSN is usually issued and mailed within ...
 All international students and scholars physically present in the US are
required to file a tax report for that tax year...
Thank You!
Please Complete the
Evaluation!
Upcoming SlideShare
Loading in …5
×

Hiring and Paying International Students for On-Campus Employment

3,967 views

Published on

Published in: Education
  • Be the first to comment

Hiring and Paying International Students for On-Campus Employment

  1. 1. Hiring and Paying International Students •Berkeley International Office •UC Berkeley Payroll Office •UC Berkeley Human Resources
  2. 2. I. International Students at Berkeley II. Employment Eligibility & Hiring III. I-9 Overview IV. Tax Determination for Foreign Individuals V. Fellowships & ITINs VI. Social Security Process VII. Q&A Agenda
  3. 3. Who are the International Students UC Berkeley?
  4. 4. An International Student…  Is NOT a U.S. citizen or Permanent Resident (“green-card” holder, immigrant)  Obtains non-immigrant status (such as J-1, F-1, etc.) to enter and remain in the U.S. legally. “Non immigrant” means that they will return to their residence abroad at the end of their stay and have no intention of immigrating to the U.S.  Has a classification (i.e. J-1, F-1, etc.) that matches the purpose of visit People with other types of immigration status may be allowed to be students, but B-1/B-2 tourists, ESTA, and F-2 dependents are NOT.
  5. 5. International Student Growth
  6. 6. Fall 2013 Summary  5,645 international students from 120 different nations (not including students at Summer Session or UC Extension).  2,415 students on F and J visas attended Summer Session 2013  2,039 students began a new program of study in Fall 2013.  61.22% of all students were undergraduate level.  38.78% of all students were graduate level.  944 international students are currently on F-1 Optional Practical Training and J-1 Academic Training.
  7. 7. A Diplomatic B Tourist E Treaty Trader/Investor F Student G International Organization H Temporary Worker J Research Scholar, Short-Term Scholar L Intra-company Transferee R Religious Worker TN NAFTA Treaty Worker WB Visa Waiver, ESTA Other Visa Categories
  8. 8. F-1 & J-1 Status Differences Source: http://internationaloffice.berkeley.edu/students/new/fj_compared J-1 F-1 Must have substantial (51%) institutional financial support provided specifically for the educational program to obtain the initial document and to request any extensions of the DS-2019. Must show financial support for the entire length of program when requesting the initial document. Any source of financial support is acceptable. Must show financial support for the first year of the program when requesting the initial document. Any employment on- or off-campus requires a work permit from the program sponsor. On-campus employment does not require a work permit. Off-campus employment requires a work permit from Berkeley International Office and/or the Immigration Service. Post-degree Academic Training (employment) is available for up to 18 months, but you must have a job offer prior to the end of end of studies. An extension for up to 18 months is possible for post-doctoral research. Off-campus work during the degree program reduces the total period of Academic Training available after program completion. Post-degree Optional Practical Training employment permission is available for a 12-month period. An extension for 17 months is possible for certain STEM majors. A job offer is not required. J-2 dependent (spouse, child) work permission is available. F-2 dependents (spouse, child) are not eligible for any work permit. J-1 and J-2 dependents may be subject to the Two-Year Home Country Physical Presence Requirement No Two-Year Home Country Physical Presence Requirement. J-2 dependents are eligible to study part-time or full-time in the U.S. F-2 spouses are not eligible to study full-time in the U.S. F-2 spouses may engage in study that is merely avocational or recreational in nature. F-2 children in primary and secondary schools may be eligible to study part-time or full-time in the U.S.
  9. 9.  F-1 students -On-Campus Employment -Optional Practical Training (OPT), off-campus -Curricular Practical Training (CPT), off-campus  J-1 students -On-Campus Employment -Academic Training (AT) Types of Employment
  10. 10. Issue F-1 Students J-1 Students On-Campus Employment Work Authorization Required No Yes – position and department specific for both employment & fellowships Can work during 30 days prior to program start date Yes No – program start date can be changed by BIO for academic appointments F-1 & J-1 Differences: On-Campus Employment
  11. 11. Employment Eligibility and Hiring
  12. 12.  On campus is paid by UCB, or provides campus services by contract.  Work is limited to 20 hours/week during fall and spring semesters.  Summer break and official school breaks have no hour limits. I.e. students make work full time or 40 hours/week.  On campus employment ends when student completes final degree requirement for program or when I-20/DS-2019 expires. On-Campus Employment Eligibility for F-1 & J-1 Students
  13. 13.  Required immigration documents  I-9 Form  Patent agreement  W4-NR  UCRS 419  GLACIER Record  Social Security Number Hiring International Students for GSI/GSR
  14. 14. Required Documents for F-1 & J-1 Students for On Campus F-1 Students  Passport  I-20  Paper I -94 card or Electronic I-94 Record J-1 Students  Passport  DS-2019  Paper I -94 card or Electronic I-94 Record  Site-specific employment or fellowship authorization from J-1 sponsor
  15. 15. The I-94 All visitors will receive an “passport admission stamp” in their passports. Your Proof of Legal Entry into the U.S. Stamp in Passport Paper Form Some students may receive the paper form I-94 noting status as F-1 or J-1 and “D/S”. Paper I-94 forms do not have an electronic record. Only given via land travel. Stamps are associated with electronic copy of the I-94 at www.cbp.gov/I94. Recommend students print upon arrival to U.S. Changes to I-94 (Effective 05/2013)
  16. 16. Electronic I-94 International Student completes electronic request… …then prints this form www.cbp.gov/i94
  17. 17. I-94 Admission Number Expiration of Status* Sample I-94 for On-Campus Employment Expiration of Status* *D/S = Duration of Status
  18. 18. I-20 Expiration Date & work authorization end date SEVIS ID Document Number Sample I-20 for F-1 On-Campus Employment
  19. 19. J-1 Sponsor Employment Authorization J-1 Category = Student Employment Authorization Date Sample J-1 Student On-Campus Authorization SEVIS Number
  20. 20. Authorization can be granted for 12 months at one time in SEVIS. Used for Fellowship/Employment Authorization & SSN Department completes Employment/Fellowship section. Send student to BIO for approval. Sample BIO Employment Authorization
  21. 21.  Two page document • Recommendation – Print 2 sided  Date of birth format – mm/dd/yyyy • Use format for all date entries  Social Security requirement  Email address field – optional  Telephone number – optional  3-D Barcode for future use Section 1: Employee Information and Attestation Note: In other names field, if blank, employee writes “N/A” http://www.uscis.gov/files/form/i-9.pdf 04/26/13
  22. 22. Section 1: Employee Information and Attestation Example: I-94 Admission # http://www.uscis.gov/files/form/i-9.pdf 04/26/13 69000888042 √ 12/31/2014
  23. 23.  Record employee name  Titles headings  3-D Barcode for future use Expanded Certification section • Complete all fields • Be mindful of employment date and signature date • Employers Organization Name – University of California, Berkeley Section 2: Employer or Authorized Representative Review and Verification http://www.uscis.gov/files/form/i-9.pdf 04/26/13
  24. 24. Section 2: Employer or Authorized Representative Review and Verification http://www.uscis.gov/files/form/i-9.pdf 04/26/13
  25. 25.  Record employees name in Section 1  Review document that establishes current employment authorization  Complete block C  If employee’s name has changed, complete block A  Update HCM work authorization field  Update HCM Visa information and Supporting Document field if applicable Section 3: Reverification - Example http://www.uscis.gov/files/form/i-9.pdf 04/26/13
  26. 26. http://www.uscis.gov/06/2013
  27. 27. HCM Visa/Permit Data
  28. 28. PageCenter Reporting Tool Web-based tool to access month end reports provide by Central Payroll
  29. 29. PageCenter Report – Work Permit Expiration
  30. 30. Incorrect HCM Data - Effect
  31. 31. Downstream Effect Result • Blank Visa Type • Blank Work Authorization Date • PPS Personnel Status Report will not track work authorization end date
  32. 32. • Employee automatically sets to 0 withholding allowances until UC W-4NR is completed & data entered into PPS. • Nonresident alien employees do not have access to AYSO • Glacier does not capture Federal & State withholding Mail or fax completed forms to: Campus Shared Services 1608 4th Street Berkeley, CA 94710-7600 Fax - 664-9018 UC W-4NR/DE 4: Nonresident Withholding Allowance Certificate
  33. 33. Who must sign this form? • Nonresident aliens living and working outside the U.S. • Nonresident aliens exempt from Social Security because of an F-1 or J-1 visa status • Resident aliens exempt from Social Security because of an F-1 or J-1 visa Status UCRS 419:- Statement Concerning Your Employment In a University Position Not Covered by Social Security RECOMMENDED: Give a photocopy of the form to the employee. OPTIONAL: Retain a photocopy of the form in the employee’s personnel file. Mail completed form to: UC RASC—Records Management P.O. Box 24570 Oakland, CA 94623-1570
  34. 34. Tax Compliance for Foreign Individuals
  35. 35. GLACIER Tax Compliance System Central Payroll relies on GLACIER to determine:  U.S. tax residency status via substantial presence test.  tax withholding rate for payments.  tax treaty eligibility: may apply to Nonresident Aliens (NRA) and Resident Aliens (RA).  These elements impact: • Federal income tax withholding • Medicare and Social Security Tax withholdings  Tax Reporting forms A completed GLACIER record is required for all foreign nationals who receive payments from the University.
  36. 36. Who Requires a GLACIER Record? • Foreign students receiving nonqualified fellowship or scholarship • Foreign non-students receiving fellowship (visiting scholars) • Foreign independent contractors receiving service payments for work performed in US • Foreign guest speakers, honoraria, or prize payment recipients • Foreign student employees, including GSIs, GSRs, readers • Foreign non-student employees, ie. full time professors and specialists • All international postdoctoral scholars • Postdoc employees (3252) • Postdoc Fellows (3253) • Postdoc Paid-Directs (3254) GLACIER Record
  37. 37. GLACIER Record How to determine if a GLACIER record is required:  Individual has indicated in Section 1 of the Form I-9 that they are a U.S. Citizen or a U.S. Permanent Resident- NO GLACIER TAX RECORD REQUIRED  Individual has documentation to substantiate a U.S. Refugee or approved U.S. Asylum status- NO GLACIER TAX RECORD REQUIRED  Individual is not a U.S. Citizen or U.S. Permanent Resident and will be working and living exclusively outside of the U.S. – NO GLACIER TAX RECORD REQUIRED  Individual is not any of the above- A GLACIER TAX RECORD IS REQUIRED
  38. 38. The GLACIER process is a coordinated effort made between the hiring department, the international student/scholar, and the Central Payroll Office The Department initiates the GLACIER process:  Request a GLACIER account for the NRA by completing an initial GLACIER Information Form to Central Payroll; OR  If Department has GLACIER Admin 3 role, create account International student/scholar receives email from support@online-tax.net with instructions to access GLACIER. GLACIER Process
  39. 39. GLACIER Process To ensure proper tax withholding, the international student or scholar must:  Log-in to GLACIER website through www.online-tax.net  Complete the online GLACIER record using I-20, DS-2019, I-94  User will be instructed to sign & send GLACIER and immigration forms to the Central Payroll Office  GLACIER documents should be submitted to Central Payroll within 10 days Central Payroll reviews the documents, updates GLACIER when complete and updates PPS or BFS for tax treatment.
  40. 40. GLACIER Record  Individual should have only one GLACIER record for their entire stay at UC Berkeley  Individual should update when payment type changes (ie. GSI/GSR vs. fellowship appointments) or immigration status changes.  An email will be sent for non-payroll payments when the GLACIER record is incomplete.
  41. 41. GLACIER: GSR/GSI & Fellowship Sample Please submit a completed GLACIER Information Form to the Central Payroll Office by fax 643-9339 or email to glacieradmin@berkeley.edu to request a GLACIER record.
  42. 42. GLACIER Tax Summary Report Required Document CopiesRequired Forms U.S. Residency Status Tax Treaty EligibilityTax Withholding Rate
  43. 43. • U.S. maintains income tax treaties with a certain countries. Depending on each tax treaty, there may be provisions in which a type of income may be exempt from U.S. federal tax. • Based on the information entered by the individual, GLACIER will determine if the international student/scholar payment is eligible for a federal tax exemption by an income tax treaty. • Tax treaty exemptions apply to federal tax withholding only . • Exemption is usually available for a limited time and may include a dollar limit. Income Tax Treaties
  44. 44. IRS Form 8233
  45. 45. Tax Treaty Statement
  46. 46. Form W-8BEN
  47. 47.  Used to determine federal and state tax withholding allowances.  International students and scholars complete the form and send to Campus Shared Services, Records Management.  By completing a GLACIER record, international student/ scholar does not change their salary withholding allowances.  For federal income tax purposes, an international student/scholar can only claim single, 0 or single, 1. GLACIER Does NOT Replace the UC W-4NR/DE 4
  48. 48. Helpful Tips  International students/scholars must access their GLACIER records and update their record if they receive any change in immigration status, immigration duration, new address, etc.  International students/scholars should also update their record when their funding changes  If your department pays a large number of international students/scholars, you can request a GLACIER Administrator 3 role. As an Administrator 3 you will have the responsibility of entering the information from the GLACIER Information Form into GLACIER directly. Contact Arthur Quilao to request Administrator 3 access.
  49. 49.  Used by F-1 fellowship, scholarship or grant recipients who are not eligible for SSN Non-service funds.  Effective October 2012, Berkeley International Office is required to mail ITIN application on behalf of international students o Process outlined at: http://internationaloffice.berkeley.edu/itin_faqs  ITIN application (W-7) generated through GLACIER.  Students visits BIO after dropping of GLACIER paperwork at Payroll Office.  ITIN number or request for additional information will be mailed to student in 2-4 months.  Can enter “000-00-0000” in HCM to initiate fee and fellowship payments in the meantime. Individual Tax Identification Number (ITIN)
  50. 50. Individual Tax Identification Number (ITIN)
  51. 51. Social Security Process  Eligibility  How to apply  When to apply
  52. 52. Issue F-1 J-1 Students Eligible for SSN? Yes, with a job offer beginning within 30 days Yes, with a job offer or fellowship F-1 & J-1 Differences: SSN
  53. 53. SSN- Student Eligibility F-1 Students  Proof of F-1 status  GSI/GSR job offer letter dated within past 30 days for employment within next 30 days Students with fellowships/scholars or do not have employment are not eligible J-1 Students  Proof of J-1 status  BIO endorsed on campus employment-fellowship authorization letter Students without employment or fellowship are not eligible
  54. 54. Employer’s Letter for F-1 SSN Application 1 • Department copies BIO sample letter, prints and signs letter for student 2 • Student takes letter to BIO for authorization 3 • Student takes endorsed letter and supporting documentation to Social Security
  55. 55. J-1 Student Employment/Fellowship Authorization Form 1 • Hiring/awarding department signs off on form 2 • Student takes form to BIO for authorization 3 • Student takes endorsed form and supporting documents to Social Security
  56. 56. Take all documents to SSA office at 2045 Allston Way Complete application form at SSA or fill out online at ssa.gov How to Apply to the Social Security Administration Required Documents F-1 Students J-1 Students Passport X X Paper I-94 or passport admission stamp X X I-20 X DS-2019 X On Campus Employer's Letter (authorized by BIO) X Work or Fellowship Permit (authorized by BIO) X
  57. 57.  New F-1 & J-1 Students – Must be registered at the University – Wait TWO WEEKS after the start of first semester before applying for the SSN  Continuing F-1 & J-1 Students – Must be registered When to Apply for SSN
  58. 58.  SSN not required to begin employment, or to be paid  Use “000” number in HCM  SSN is usually issued and mailed within two weeks  Enter SSN in GLACIER and other appropriate systems when available (be sure to follow-up with student) SSN – In the Meantime…..
  59. 59.  All international students and scholars physically present in the US are required to file a tax report for that tax year.  Berkeley International Office has purchased FNTR– a web-based tax preparation system for non-resident aliens – FNTR access codes sent in late February via email – FNTR workshop & California State Tax workshops/webinars in February, March & April for general tax information and requirements  UCB staff cannot answer individual tax questions Tax Preparation
  60. 60. Thank You! Please Complete the Evaluation!

×