Thank you for your interest in offering employment to an Augustana University international student! Follow the steps below to begin the hiring process:
- Step One | The employer must provide an "employment offer document" to the student indicating anticipated work start date, job duties as related to the student’s field of study, and the employer's address. The letter or document can be simple as it has the required information.
- Step Two | The student must receive work authorization from the Augustana International Programs Office (IPO) on their Form I-20 and can apply for a Social Security number (if not done already).
- Step Three | The student must complete employment paperwork with the employer, noting exemption from FICA taxes.
The student can begin 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 U.S. longer than five 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.
Contact the Augustana International Programs Office or Student Success Center for questions regarding hiring students on an F-1 visa.