Quick Guide to Hiring International Students
Thank you for offering employment to an AU international student! Follow this simple guide to hire one of our outstanding students:
- Step one: Employer provides an employment offer document to the student indicating anticipated work start date, job duties as related to the student’s field of study, and employer address.
— See the sample letter. It can be a very simple letter or document as long as it has the required information.
- Step two: Student receives work authorization from the Augustana International Programs Office on their Form I-20 and can apply for a Social Security Number (if not done already).
- Step three: Student completes employment paperwork with an employer, noting exemption from FICA taxes.
The student can then begin employment! (Student can begin employment after applying for a social security number, even if the number hasn’t yet arrived if desired by the employer.)
Important notes about taxes:
- International students on an F-1 visa who earn income are subject to applicable federal, state, and local income taxes.
- F-1 and J-1 students are exempted from Social Security and Medicare tax requirements as nonresident aliens unless they have been in the United States longer than 5 calendar years (resident aliens).
- Employers are frequently unaware of this provision, and more information can be found in Section 3121 (b) (19) of the Internal Revenue Code or on the IRS website at irs.gov.
- If FICA taxes are taken out of a non-resident alien student’s paychecks, they will request a refund from their employer when completing their annual tax return. If the employer is unable to refund the FICA taxes, the international student will request the refund from the IRS. Please note that the student will not receive this refund until after they have paid any income taxes owed.