Payroll for International Visitors

International Visitor

Visa Types

Diplomats & foreign government officials
A-1 Visa holder can be paid for services rendered and or reimbursement of expenses incurred. Reimbursements are evidenced by receipts from the foreign visitor for payments made ‘out of pocket’. If visa holder is from Tax Treaty country and claims benefits and or receiving money for services, they must have a Social Security Number or Taxpayer Identification Number.

Business Visitor
B-1 Visa holder can be paid for services rendered up to nine days at any single institution not exceeding six months visit in the U.S. and or reimbursement of expenses incurred. Reimbursements are evidenced by receipts from the foreign visitor for payments made ‘out of pocket’. If visa holder is from Tax Treaty country and claims benefits and or receiving money for services, they must have a Social Security Number or Taxpayer Identification Number.

Students
F-1 Visa holder can be paid for services rendered from the sponsoring employer and or reimbursement of expenses incurred. Reimbursements are evidenced by receipts from the foreign visitor for payments made ‘out of pocket’. If visa holder is from Tax Treaty country and claims benefits and or receiving money for services, they must have a Social Security Number or Taxpayer Identification Number.

Employees of International organizations
G-1 Visa holder can be paid for services rendered and or reimbursement of expenses incurred. Reimbursements are evidenced by receipts from the foreign visitor for payments made ‘out of pocket’. If visa holder is from Tax Treaty country and claims benefits and or receiving money for services, they must have a Social Security Number or Taxpayer Identification Number.

Nurses
H-1 Visa holder can be paid for services rendered from the sponsoring employer, and can be paid for reimbursement of travel expenses incurred. Reimbursements are evidenced by receipts from the foreign visitor for payments made ‘out of pocket’. If visa holder is from Tax Treaty country and claims benefits and or receiving money for services, they must have a Social Security Number or Taxpayer Identification Number.

Professionals
H-1B Visa holder can be paid for services rendered from the sponsoring employer, and can be paid for reimbursement of travel expenses incurred. Reimbursements are evidenced by receipts from the foreign visitor for payments made ‘out of pocket’. If visa holder is from Tax Treaty country and claims benefits and or receiving money for services, they must have a Social Security Number or Taxpayer Identification Number.

Exchange visitors including students scholars and trainees
J-1 Visa holder can be paid for services rendered under certain circumstances and or reimbursement of expenses incurred. Reimbursements are evidenced by receipts from the foreign visitor for payments made ‘out of pocket’. If visa holder is from Tax Treaty country and claims benefits and or receiving money for services, they must have a Social Security Number or Taxpayer Identification Number.

Vocational student
M-1 Visa holder can not be paid for services rendered without permission from INS, but can be paid for reimbursement of expenses incurred. Reimbursements are evidenced by receipts from the foreign visitor for payments made ‘out of pocket’. If visa holder is from Tax Treaty country and claims benefits and or receiving money for services, they must have a Social Security Number or Taxpayer Identification Number.

International cultural exchange
Q-1 Visa holder can be paid for services rendered from the sponsoring employer and or reimbursement of expenses incurred. Reimbursements are evidenced by receipts from the foreign visitor for payments made ‘out of pocket’. If visa holder is from Tax Treaty country and claims benefits and or receiving money for services, they must have a Social Security Number or Taxpayer Identification Number.

Alien treated as a B-1 visitor [for payment purposes] admitted with a visa under the Visa Waiver Program
WB Visa holder can be paid for services rendered up to nine days at any single institution and or reimbursement of expenses incurred. Reimbursements are evidenced by receipts from the foreign visitor for payments made ‘out of pocket’. If visa holder is from Tax Treaty country and claims benefits and or receiving money for services, they must have a Social Security Number or Taxpayer Identification Number.

Alien treated as a B-2 visitor [for payment purpose] admitted without a visa under Visa Waiver Program
WT Visa holder can not be paid for services rendered, but can be paid for reimbursement of expenses incurred. Reimbursements are evidenced by receipts from the foreign visitor for payments made ‘out of pocket’. Compensation for service rendered, i.e. independent contractor/ honorarium payments are prohibited

(used by Canadian and Mexican residents under NAFTA. A TN visa is issued in lieu of an H-1 visa.
TN Visa holder can be paid for services rendered form the sponsoring employer, and can be paid for reimbursement of travel expenses incurred. Reimbursements are evidenced by receipts from the foreign visitor for payments made ‘out of pocket’. If visa holder is from Tax Treaty country and claims benefits and or receiving money for services, they must have a Social Security Number or Taxpayer Identification Number.

(used by Canadian and Mexican residents under NAFTA. Dependents of a TN visa by Holder. A TD is similar to a B-2 visa [for payment purposes].)
TD Visa holder can not be paid for services rendered, but can be paid for reimbursement of expenses incurred. Reimbursements are evidenced by receipts from the foreign visitor for payments made ‘out of pocket’. Compensation for service rendered, i.e. independent contractor/ honorarium payments are prohibited.