OUHSC strives to continue to serve our foreign national employees and welcomes you to contact us with questions regarding payroll taxes, income tax treaty exemptions, and other payroll tax- related issues.
Payroll Services analyzes the information provided on the Foreign National Information Form (FNI) to determine U.S. tax status. Tax status is different from immigration status. Tax status determines eligibility for tax treaty exemptions as well as applicable FICA tax (Social Security and Medicare Tax) exemptions. It also determines which payroll forms are required for the pertinent status and helps keep Foreign Nationals in compliance with the rules and regulations on payroll tax withholding and/or exemptions.
OUHSC requires a completed FNI form for employees who are not U.S. Citizens or Permanent Residents (green card holders).