Oregon State University

413-02: NRAs Payroll – University Employment

413-02: NRAs Payroll – University Employment

Fiscal Operations Manual
Section 400: Expenditures
Effective: 03/30/2009
Revised: 10/15/2013 

An international student’s employment eligibility is based on the Visa Type he or she holds.  Employment is any work performed or services provided in exchange for money, tuition, fees, books, supplies, room and/or board or other benefit.  A non-immigrant who is permitted to engage in employment may engage only in such employment as has been authorized.  Any unauthorized employment by a NRA constitutes a failure to maintain status, see 8 C.F.R. 214.1(e)

University Employment Types & Required Documentation

CO-NRA form

Determines employees tax status

Submitted upon employment and renewed annually for reporting purposes

W4

State and Federal tax withholding

Submitted upon employment or when changes needed

I-94

Submitted with CO-NRA form (admission/departure record)

Submitted upon employment and renewed annually  for reporting purposes

DS2019/I20

Submitted with CO-NRA form (certification of eligibility)

Submitted upon employment and renewed annually  for reporting purposes

8233/Attachment letter (optional)

To claim a tax treaty exemption

Submitted upon employment and renewed annually  for reporting purposes

Employment Authorization Card (EAD)

Provides holder a legal right to work in the U.S.

Maybe needed upon employment and /or for annual reporting purposes

Student Employment - Federal regulations allow an international student holding a J-1 or F-1 Visa to work for the University a maximum of 20 hours per week during the academic year and full-time during University vacations (8 C.F.R. 214.2(f)(9)(i)).  If a student has more than one University job, total hours cannot exceed 20 hours in any given week during the academic year, unless it is the student’s annual vacation term.  During the vacation term, the student is eligible to work full-time. If a student is unsure whether a particular on-campus job is permissible, he/she should speak with an International Student Advisor in International Scholar & Faculty Services (ISFS) before beginning employment.

If the position meets one of the following conditions, it is considered University employment:

  • It is related to a scholarship, assistantship or fellowship; or
  • It occurs on the premises of the University the student is authorized to attend and it provides a service to OSU students (this includes the OSU Bookstore and fast food restaurants on campus); or
  • It occurs at an off-campus site that is educationally affiliated with Oregon State University’s established curriculum (e.g. Hatfield Marine Science Center and OSU Seafood Laboratory in Astoria).

F-1 and J-1 students must meet these conditions to be eligible for on-campus employment:

  • They must be in good academic standing and in lawful immigration status;
  • They must continue to engage in a full course of study, except for official school breaks and annual vacations; and
  • J-1 students must obtain written approval from the Program Sponsor (listed in Block #2 on the DS-2019) prior to beginning employment.
  • Undergraduate Enrollment Criteria: To be eligible for university employment, international undergraduate students must register for and complete a minimum of 12 credit hours each term during the academic year (8 C.F.R. 214.2(f)(6)(i)(B)).  If a student is registered for less than 12 credits, an approved Reduced Course Load Form must be on file with International Student Advising & Services.

Graduate Student Enrollment Criteria: To be eligible for University employment, international graduate students must register for and complete a minimum of nine(9) credit hours each term during the academic year (8 C.F.R. 214.2(f)(6)(i)(B)).  If a student is registered for less than nine (9) credits, an approved Reduced Enrollment Form must be on file with International Student Advising & Services.

Faculty and Staff Employment - International employees are generally subject to U.S. income tax on their U.S. source income and must complete the W-4 form, which determines how much tax will be withheld from wages.  A number of foreign countries have income tax treaties with the United States, which can often reduce or eliminate U.S. tax on income earned.  Check to see if you are from a tax treaty country. See Business Affairs, Business Center Resources, Training, Payroll, Non-Resident Alien, Tax Treaties for Non-Resident Aliens – 2012.

Pay Non-Resident Alien Payroll

 

Supplemental Information

IRS Notice 1392  Supplemental Form W4 instructions for Nonresident Aliens

Paying Wages to a Non-resident alien (checklist)

 

Contact Info

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