employer handbook - Council on International Educational Exchange

(3) What if a participant is late filing their
Social Security number application and
the <strong>employer</strong> is doubtful the number
will be issued before the participant
goes home?
In the event a Work & Travel USA participant
is late filing his or her Social Security
application, it is recommended that
the participant file the standard Form
SS-5 and request that he / she wants to
have the <strong>employer</strong> notified when the Social
Security number is issued. The participant
will complete a Form SSA-7028
(Notification of Social Security Number
to Third Party) for this purpose. The participant
should have the name, address,
and phone number for his / her <strong>employer</strong>
at the time the application is filed.
The Form SSA-7028 is used to provide
the Social Security number directly to the
<strong>employer</strong> once it is issued. The form is
completed by the local office where the
participant applies for the Social Security
number. The form is not online as it is
only used by Social Security offices and
is not intended for public use.
Employers should ask participants to
fill out a Form SSA-7028 only in cases
where it is reasonably doubtful that the
participant will not be able to give their
Social Security number to his / her <strong>employer</strong>
before returning home (for example,
if the participant’s Work & Travel
USA program is shortened for any reason,
or the student had to replace his /
her I-94 in order to be able to apply for
Social Security). Under normal circumstances
the Social Security Administration
encourages students to only fill out
the standard Form SS-5 and rely on the
established application process to receive
their Social Security number.
Please note that Social Security will not
issue a Social Security number within 14
days of the participant’s DS-2019 end
date. If for any reason a number has not
been issued before that time, no number
will be issued.
(4) What if the participant was never
assigned a Social Security number or
hasn’t reported their Social Security
number to the <strong>employer</strong> when wage
reports (Forms W-2/W-3) are due to the
Social Security Administration?
If an <strong>employer</strong> does not receive a participant’s
Social Security number before
wage reports are due, the Social Security
Administration recommends that the
<strong>employer</strong> follows the IRS instructions for
how to file a W-2/W-3 when they do not
know the Social Security number.
For more information on this topic
please visit http://www.ssa.gov/<strong>employer</strong>/.
See also “Employer Responsibilities
When Hiring Foreign Workers” at
http://www.socialsecurity.gov/<strong>employer</strong>/hiring.htm.
There is also information
on the IRS website. See especially,
“Delays in Issuing SSNs to Aliens
by the Social Security Administration” at
http://www.irs.gov/businesses/small/international/article/0,,id=129227,00.html.
If an <strong>employer</strong> must have the Social Security
number, they can make a formal
written request on company letterhead
to the Social Security Administration that
states the number is needed for wage
reporting purposes. The request must
include the <strong>employer</strong>’s contact details as
well as the participant’s full name, gender,
and date of birth. There must also
be documented proof that the participant
did work for the <strong>employer</strong> in question.
Requests should be made by mail
to the closest local field office.
Cut here and give Form W-4 to your <strong>employer</strong>. Keep the top part for your records.
Employee’s Withholding Allowance Certificate
(5) My foreign worker received his or
her Social Security number after I filed
my wage report. What do I do?
When you receive the worker’s
Social Security number, file Form W-2c
(Corrected Wage and Tax Statement),
to show the worker’s number. Go to
www.ssa.gov/<strong>employer</strong>/how.htm#how
for instructions on how to file a W-2c.
(6) What if the participant’s Social
Security card arrives at the <strong>employer</strong>’s
address after he / she has left the
country?
If the Social Security card arrives after
the participant’s departure, write
“Moved” on the unopened envelope
and place it in the mail. The post office
will return the Social Security card
to the Social Security Administration
for proper disposal. If you require the
Social Security number for your wage
reporting purposes please follow the
directions above.
Taxes
Work & Travel participants are required
to pay some taxes just like any other
taxpayers and are exempt from other
taxes as a nonresident alien.
Work & Travel participants must pay:
• Federal income taxes
• State income taxes
• Local income taxes if applicable
Work & Travel participants do not pay:
• Social Security taxes
• Medicare taxes
• Federal unemployment taxes
In establishing a payroll record for each
of your international workers, please
take care to set them up in this fashion.
The Form W-4: Important
Instructions for Work &
Travel USA Participants
The IRS provides the following
directions as of January 2008 (www.irs.
gov/pub/irs-pdf/p15.pdf) for how to
complete the form W-4:
On the Form W-4 please follow these
steps for all Work & Travel USA participants:
I.) Disregard the Personal Allowances
Worksheet. This section is for US
Citizens only.
II.) On the bottom half of the Form W-4:
a. Box 1: Enter your personal information
including US address as
instructed.
b. Box 2: Enter your Social Security
Number (SSN). If you have not
been issued a SSN but have applied
for one write “Applied For”.
c. Box 3: Check mark or fill in withholding
as “single,” regardless of
actual marital status.
14 <strong>Council</strong> on International Educational Exchange Work & Travel USA
15
Form
W-4
Department of the Treasury
Internal Revenue Service
1
Type or print your first name and middle initial.
Enter your first name
Enter your US address
Enter your US City, State and Zip Code
OMB No. 1545-0074
Whether you are entitled to claim a certain number of allowances or exemption from withholding is
subject to review by the IRS. Your <strong>employer</strong> may be required to send a copy of this form to the IRS.
Last name
2 Your social security number
Home address (number and street or rural route)
City or town, state, and ZIP code
Enter your last name 000 00 0000
3
Single Married Married, but withhold at higher Single rate.
Note. If married, but legally separated, or spouse is a nonresident alien, check the “Single” box.
4 If your last name differs from that shown on your social security card,
check here. You must call 1-800-772-1213 for a replacement card.
5 Total number of allowances you are claiming (from line H above or from the applicable worksheet on page 2) 5 1
6 Additional amount, if any, you want withheld from each paycheck
6 $ NR
7 I claim exemption from withholding for 2008, and I certify that I meet both of the following conditions for exemption.
Last year I had a right to a refund of all federal income tax withheld because I had no tax liability and
This year I expect a refund of all federal income tax withheld because I expect to have no tax liability.
If you meet both conditions, write “Exempt” here
7 Leave Blank
Under penalties of perjury, I declare that I have examined this certificate and to the best of my knowledge and belief, it is true, correct, and complete.
Employee’s signature
(Form is not valid
unless you sign it.) Date
8 Employer’s name and address (Employer: Complete lines 8 and 10 only if sending to the IRS.) 9 Office code (optional) 10 Employer identification number (EIN)
Leave Blank Leave Blank Leave Blank
For Privacy Act and Paperwork Reduction Act Notice, see page 2. Cat. No. 10220Q
Form W-4 (2008)
08