Handbook of Operating Procedures 5-9987-PM

Exemption of Certain Noncitizen Employees from Paying U.S. Income Taxes and Social Security Taxes

Effective January 23, 1974
Executive Sponsor: Senior Vice President and Chief Financial Officer
Policy Owner: Assistant Vice President for Accounting

POLICY MEMORANDUM

Legislation effective January 1, 1962, exempted certain noncitizens from income and social security tax liabilities. To implement gathering the necessary information for the Payroll Division, the following steps must be taken:

Before any administrative officer of the University forwards a request for appointment for a noncitizen employee, he should have attached to this request a letter from the International Office certifying to the status of the noncitizen with respect to his liability to pay these federal taxes.

The noncitizen applicant for employment may secure his letter from the International Office after presentation of his passport and other pertinent immigration documents to that office for examination. On the basis of the International Office letter attached to the request for appointment form (PO-1 Rev.), the Payroll Division will process salary payments accordingly. Such salary payments cannot be issued until the letter is on file. (The provisions of this legislation do not apply to permanent residents of the U.S. and no letter is needed.)

Previously PM 7.210