International Payroll Seminar

This course will show you how to deal with payroll issues involving foreign workers as well as taxing of expatriate US workers.

Course outline

Terminology and Basic Information

Who is who?
Types of compensation

US Expatriates

Tax home, residence and physical presence tests
Foreign Tax Credit
Tax reimbursement arrangements
Federal Income Tax Withholding
FICA
Foreign Workers

Totalization Agreements

Tax Treaties

Foreign Workers in US

Resident aliens
Nonresident aliens
US source income
Employment taxes (FICA and FUTA)
Federal Income Tax Withholding
Exemptions from FITW
What is and isn't FICA taxable
Taxation of illegal aliens
Wage and hour protection of illegal aliens
Restrictions on hiring nonresident aliens
The different visas and they're tax and I-9 impact
H2A
Other relevant forms and publications

IRS, SSA, INS, and Treasury Publications and Forms

Immigration and Naturalization Act

I-9's
Use of contractors
Records to be saved and for how long
Storage of I-9's
Authentication requirements
Who signs the I-9?
Audit issues
Penalties
Discrimination