If you are a new foreign national employee you will need to complete a foreign national payroll packet which includes Form I-9. The Form I-9 can be completed anytime between acceptance of a job offer and the first day of work for pay. These forms are available at the Payroll Office located at 1320 Bolley Drive, Fargo, ND 58102.
Documentation you need to bring with you in order to complete the payroll paperwork:
- Social Security card
- Individuals on F-1 immigration status bring your I-20 and I-94 card
- Individuals on F-2 immigration status are not eligible to work
- Individuals on J-1 immigration status bring your DS-2019 and I-94 card
- Individual on J-2 immigration status bring your employment authorization card
- Individuals on H1-B immigration status bring your I-94 card
- Individuals on TN immigration status bring your I-94 card
F-1 and J-1 students can work no more than 20 hours a week on campus while school is in session. Note: Some J-1 students need special permission to work so please check with the Office of International Programs before you begin employment.
- An individual who is a Graduate Research Assistant or a Graduate Teaching Assistant and is being paid for 10 hours per week can work another 10 hours per week in another department.
- An individual who is a Graduate Research Assistant or a Graduate Teaching Assistant and is being paid for 20 hours per week cannot work in another department.
NDSU is considered one employer. If a person is working in more than one department, they will need to keep the total hours worked under the weekly limit.
F-1 and J-1 students can work up to 40 hours a week on campus during spring, summer and winter break.
Any time you have a change in your immigration status or you receive an extension on your stay, you need to bring in your new documentation to Human Resources and Payroll.
Failure to notify Human Resources and Payroll of a change in your immigration status could interrupt your work authorization and/or make you ineligible for employment.
As a general rule, FICA tax is applicable to salary or wage payments made by U.S. employers to resident and nonresident alien employees, unless one of the following exemptions applies.
Nonresident F, J, M, AND Q VISAHOLDERS FICA EXEMPTION IRC Section 3121(b)(19)
An exemption from social security/Medicare taxes to alien students, scholars, teachers, researchers, trainees, physicians, and other non-immigrants who have temporarily entered the country on F-1, J-1, M-1, Q-1, or Q-2 visas and who are classed as nonresident aliens under the residency rule. This means that foreign students in F-1, J-1, or M-1 non-immigrant status who have been in the U.S. less than 5 calendar years are considered nonresident aliens and are exempt from FICA taxes. Foreign students who have been in the U.S. longer than 5 calendar years are deemed resident aliens and are liable for FICA taxes unless qualifying for the student FICA exemption under IRC section 3121 (b) (10) discussed below.
Similarly, foreign scholars, teachers, researchers, trainees, physicians and other non-students in J-1,Q-1 or Q-2 nonimmigrant status who have been in the U.S. less than 2 calendar years are deemed nonresident aliens and are exempt from FICA. Those foreign scholars, teachers, researchers, trainees, physicians and other non-students in J-1, Q-1, or Q-2 nonimmigrant status who have been present in the U.S. for more than 2 years are liable for FICA taxes. Foreign nationals providing employment services to the University in statuses other than F-1, J-1, M-1, Q-1, or Q-2 (for example H-1B) are subject to FICA withholding.
Student FICA Tax Exemption IRC Section 3121(b) (10)
A student employee must be enrolled and regularly attending classes at a school, college, or university at which the student-employee is employed. Determination of student status is made prior to the processing of each payroll. An employee must be pursuing a course of study towards a degree in order to have the status of a student.
A half-time undergraduate, graduate, or professional student is deemed to be enrolled if he/she is carrying a half-time academic load, as determined by the University Registrar. The per-semester course loads that qualify the student for the FICA tax exemption for the fall and spring semesters are as follows:
- Undergraduates eligible for the FICA exemption: 6 or more credit hours.
- Graduates and professional students eligible for the FICA exemption: 5 or more credit hours.
The course loads that qualify the student for the FICA tax exemption for any of the summer terms are as follows:
- Undergraduates: 6 or more credit hours
- Graduates and professional students: 3 or more credit hours
Please contact Human Resources and Payroll at (701) 231-8961 or the Office of International Programs at (701) 231-7895.