Payments to foreign nationals are complicated due to the interaction of immigration and tax laws. We must determine the category of payment to be made.
Wages paid to foreign nationals means cash compensation paid to the individual from which appropriate tax and other deductions are taken. This does not include other payments, such as housing or living allowances or reimbursements.
All foreign nationals appointed to payroll must obtain a U.S. social security number and complete the Foreign National Information Form so that Calvin can analyze U.S. tax status and provide any exemptions that might apply.
In order to treat a payment as a non-taxable reimbursed business expense, the visitor should be employed in a professional capacity in their home country (i.e. not a student) and the visitor should not be located at Calvin for more than three months. If the visit exceeds three months, contact the Payroll Office for guidance.
Calvin will reimburse the business expenses (transportation, meals, lodging) for short-term visitors as long as the voucher includes buiness purpose and original receipts supporting the expense.
An honoraria should be used to pay an amount of money paid to an individual for services performed.
See the Examples of Honoraria or Payroll.
For a better understanding of forms needed for partiular types of payment, see the Payment Matrix.
For questions regarding payment to foreign nationals, please contact the Payroll office at email@example.com.