Completing the Process

There are a number of important issues to keep in mind while you complete the process for hiring the international employee. If any of these steps can be accomplished prior to the first day of hire, your department and your new employee will face a much smoother transition.

I-9 Completion

As any new employee, the foreign worker MUST complete an I-9 and tax withholding paperwork on or before his/her first day on the job. If s/he has not completed an I-9, s/he MAY NOT continue working after the first day. The I-9 must be completed in person at International Student and Scholar Services, Cleveland Hall, Room 113.

This policy applies to all foreign workers, from part-time students in the food services industry, to full-time professors in a tenure-track position. Please set aside enough time on the employee's first day on the job to complete these necessities. If I-9 forms are not completed properly and in a timely fashion, JMU risks a fine of $110 - $1100 for each individual employee affected.

Taxes on the Foreign Worker

Most foreign workers are subject to U.S. income tax withholding, unless there is an exempting treaty with their country of origin. Some foreign workers are also subject to social security withholding. Because these laws are so complicated, and treaties must be reviewed to comply fully with the law, all foreign workers MUST go to JMU's payroll office in person before their first paycheck is cut. It is strongly recommended that this meeting take place on the first day on the job. When visiting the payroll office, the employee should take his/her passport, visa and employment authorization documentation.

Social Security Numbers

Pursuant to federal law, all workers require a social security number in order to receive a paycheck by JMU. Most employees will already have a valid number, but if a new employee needs one, International Student and Scholar Services will supply him/her with the appropriate application and paperwork to facilitate the process. Please note: Neither the Canadian social security number nor any other country's identification number qualifies as a valid number for U.S. tax purposes. The employee MUST receive a U.S. issued social security number.