Payroll tax rules and regulations for foreign nationals are complicated. We strive to make the process as smooth as possible for Payroll Coordinators. We offer training for Payroll Coordinators, Managers and anyone else in the departments dealing with payroll related tax issues for foreign nationals.
Foreign nationals who are not U.S. citizens or Permanent Residents (green card holders) are taxed or exempted from tax under IRS rules and regulations and income tax treaties. These rules are often different from taxation of U.S. citizens and Permanent Residents.
Payroll Services gathers information via Payroll Coordinators to determine the appropriate payroll tax withholding or exemption from federal tax withholding and/or FICA tax.
The information needed to analyze each individual tax status is obtained in the Foreign National Information Form. The FNI form is completed by the foreign national concurrent with the hiring process. Note that the FNI form is for payroll tax/exemption purposes only.
For a day-by-day checklist for a new hire, the HR/Payroll Coordinators New Hire Processing Checklist can be used as a tool to complete the necessary steps for a new hire which includes the FNI form and W-4 form that are submitted to Payroll Services.
Payroll Services welcomes questions on foreign national payroll tax related issues and tax forms. Foreign Nationals are welcome to bring their FNI forms to our office and contact us with any payroll tax questions.