Foreign National Payments
Immigration Disclaimer This web page is intended for reference in respect to issues regarding payments to Foreign National individuals, with Non-Resident Alien taxation status, and taxability of those payments. This information is not intended to determine immigration issues.
Centralized Processing Regardless of the classification of payment, all payments, both wages and non-employee compensation, to Foreign Nationals (all Non-US citizens) are processed through the Payroll Office to ensure proper and special reporting and possible tax withholding.
Start the process as early as possible, contact the Office of International Programs (OIP) regarding your Visiting individual. In some cases, Foreign National Consultants & Independent Contractors are not allowed to receive payment based on their entry Visa.
Purchase Order Restriction Foreign Nationals to receive non-employee compensation are not to be paid via PO or PB4s. A Service Agreement or specialized agreement must be submitted with the corresponding VP2 document for payment.