Non-Resident Alien (NRA) Employment
To help facilitate the NRA hiring process, visa status, employment restrictions and required documentation are provided on the non-immigrant visa classifications page.
On-campus work permit Procedures
On-campus work permits are issued by International Student and Scholar Services (ISSS) for all non-immigrants at K-State. Work permits must be renewed prior to their expiration date for the employee to remain on the payroll. Departments have access to the Work Permit Expiration (pdf) report on active employees who have a Visa/Work Permit Expiration Date specified in HRIS. This report may be ran at any time and for any range of dates and is an excellent tool for tracking employees whose work permits will expire.
There was a change in on-campus work permits for international students on F-1 visas effective May 17, 2015, further changed effective June 1, 2017. (pdf)
F-1
- Beginning May 17, 2015, work permits for international students on F-1 visas will no longer be required. Human Resources and department liaisons will track work authorization expiration using the Form I-9 and supporting documents. Student employees must submit appropriate documents directly to their department liaison to extend work authorization. The department liaison will then forward the document(s) to HR. Updated documentation must be received by HR prior to the work permit expiration date on file for the employee to remain on payroll. Please refer to Work Authorization Policy and Procedures Reference Guide (pdf).
J-1 Students
- HR department liaisons will submit a Request for International Student On-Campus Work Permit to ISSS.
- ISSS will complete the work permit and email it to the requesting department liaison. The "Comments" section of the permit is used to convey any necessary information to the department such as the fact the student has a second job in another department on campus and the number of hours working in that department.
- Work permits will be required ...
- for each position if employee holds multiple positions in different departments
- for appointment changes (Ex: graduate student to instructor)
Appointment changes from an hourly student to a graduate student in the same department will not require a new work permit. - Students whose work permits expire because of expiration of passport will need to come to ISSS with the extended passport.
- Students whose work permits expire because the DS2019 expired will need to make an appointment with an Advisor regarding an extension of the DS2019. If the DS2019 is extended then a new work permit can be emailed to the department contact.
- J-1 sponsored students must have permission from their sponsor to work. If permission from the sponsor is not in the file, the student will be emailed requesting a letter granting permission. Once that is received ISSS will email the work permit to the department contact.
H-1B
- H-1B work permits will be sent directly to the department liaison as soon as ISSS is able to issue one, that is at the time of approval in the case of a Change of Status; at the time of arrival, in the case of Consular Visa Processing; at the time the Receipt Notice is received if filing for portability or an extension.
- Works permits can be issued on a case by case basis if filing for portability or extension and ISSS has proof that the petition has been received by U.S. Citizenship and Immigration Services but the Receipt Notice has not been issued.
J-1 Researchers/Scholars/Trainees; TN
- Must come to ISSS with necessary documents, passport and I-94 for a work permit.
Social Security/Medicare Taxes/Unemployment Taxes
Nonresident Aliens who are in the United States on a J1, F1, M1 or Q1 visa are usually exempt from Social Security and Medicare taxes as well as unemployment tax. However, those on J1/F1 visas on non student appointments are not exempt from unemployment tax. Nonresident aliens who are in the United States on a H1B, TN, O1 or J2 visa are subject to Social Security and Medicare as well as unemployment tax. Note: Nonresident Aliens on a F2 visa are not allowed to work and should never be placed on the payroll.
Resident Aliens are subject to federal employment taxes same as U.S. citizens.
Income Tax Withholding Requirements
In general, federal income taxes on wages of nonresident alien employees must be withheld. For wages paid on or after January 1, 2010 the Internal Revenue Service (IRS) applied a new procedure for calculating the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States. Please refer to IRS Publication 15, Circular E, Employer's Tax Guide (pdf), page 20-21, for additional information. Note: Nonresident alien students from India are not subject to these withholding procedures.
Nonresident Aliens in most cases are required to complete Form W-4 as follows:
- Line 3 "Single" marital status should be checked (regardless of actual marital status)
- Line 5 Claim only one (1) withholding allowance, with the following exceptions:
- Canada or Mexico: Nonresidents are allowed same personal exemption as U.S. citizens
- South Korea: Nonresidents are allowed personal exemptions for themselves, their spouses, and children who live in the U.S. at any time during the tax year
- Line 6 Write "Nonresident Alien" or "NRA" above the dotted line
- Line 7 Needs to remain blank. Do not claim "Exempt".
- For nonresident aliens from tax treaty countries, exempt status may be claimed with some limitations. They must complete IRS form 8233 (pdf) and Appendix A or B, if applicable. Refer to the instructions to complete the 8233 (pdf) Note: GTA's, GRA's and GA's are considered students.
For additional information, please refer to IRS Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens (pdf). The rules for the K-4, Kansas Employee's Withholding Allowance Certificate are the same as for the W-4.
J-2 Visa Holders are required to complete Form W-4 claiming single status with no more than one withholding allowance and writing "nonresident alien" above the dotted line on line 6 of Form W-4. They cannot claim exempt status regardless of their country origin. The rules for the K-4, Kansas Employee's Withholding Allowance Certificate are the same as for the W-4.
Non-Resident Alien Employment Tax Treaty Summary
Requirements for Issuing Social Security Numbers for Foreign Nationals
Samples of completed Form I-9:
- J1 Exchange Visitor/Student (pdf)
- F1 Student Academic Studies (pdf)
- F1 Student on Optional Practical Training (OPT) (pdf)
- New H1B—Changed Employer (porting) (pdf)
Arrival/ Departure Form I-94 Automation Process
At the end of April 2013, Customs and Border Protection (CBP) announced that it would automate the I-94 arrival/departure record. With the automated I-94, an electronic I-94 record is created when a student/scholar arrives at the port of entry in the U.S. The student/scholar will receive an admission stamp in his/her passport, which will reflect the class of admission (such as F-1, J-1, H-1B), the date of admission and the admit-to date or D/S. A paper I-94 will no longer be issued.
At the ports of entry a handout will be distributed to notify students/scholars about the change and provide information about the I-94 website. Students and Scholars will be directed to this website to print out a hard copy of the I-94. You will need the hard copy of the I-94 in order to complete the I-9.
