Non-Resident Alien Employment Information
The Human Resource Department is committed to providing NRA employees with a high degree of customer service, which includes information related to employment in the United States and at the University of Central Florida
Employment Sources and Regulations
An international employee is any individual who is not a U.S. Citizen, Permanent Resident, or naturalized citizen. Under no circumstances should an international employee be allowed to work prior to verification by UCF Global that the new employee sign-in process has been completed
Most students must obtain employment through one of two on-campus sources: the Career Services or go directly to a UCF department in which the student is interested in working and inquire about employment opportunities.
Students entering the United States on F-1 and J-1 visas are limited to working 20 hours per week while school is in session. During the vacation periods and academic breaks, students may work 40 hours per week if authorization is granted from the College of Graduate Studies (for graduate assistantship students), and if the student plans to return to classes the following term.
New Employee Sign-in Procedure
All international employees will be hired on an Electronic Personnel Action Form (ePAF). These types of employees include Other Personal Services (OPS), Adjuncts, USPS, Administrative and Professional (A&P), and Faculty.
All international employees will then schedule an appointment with a representative at UCF Global(407-823-2337) for new employee sign-in processing. The employee will bring the completed and authorized Agreement (if applicable) to the new employee sign-in appointment along with the following completed PDF forms as listed in the checklist. Upon completion of the new employee sign-in, the hiring department will be notified to complete the ePAF.
International employees must apply for a Social Security Card within 10 business days of their arrival to the U.S. International employees should see the UCF Global website for instructions and assistance on how to apply for a Social Security Card.
Please note that all applicable ePAF processing deadlines will be enforced as prescribed by the payroll_calendar.
US Tax Treaties
The United States and certain other countries have established treaties that provide exemptions from federal withholding taxes. For more information regarding the amount that qualifies for exemption and how long the treaty may be used, please see Publication 901 of the Internal Revenue Service web site.
During the new employee sign-in at UCF Global, information that will determine if the international employee is indeed eligible for federal withholding tax exemption will be entered in the Windstar Tax Navigator Program. A copy of the generated report will be given to the international employee. If the employee is eligible for the federal withholding tax exemption, the proper IRS forms will be completed at that time. UCF, as the withholding agent, reserves the right to deny a tax treaty benefit based on information we obtain.
Each year that an international employee qualifies for a federal withholding tax exemption, UCF Global will contact the employee to sign the required documents.
Internal Revenue Service Requirements
Substantial Presence Test Calculation
You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States for at least:
- 31 days during the current year, and
- 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
- All the days you were present in the current year, and
- 1/3 of the days you were present in the first year before the current year, and
- 1/6 of the days you were present in the second year before the current year
For more information, please see Publication 519, U.S. Tax Guide for Aliens, of the Internal Revenue Service web site.
Do not count days for which you are an exempt individual. The term “exempt individual” does not refer to someone exempt from U.S. tax, but to anyone in the following categories related to the university setting:
- Teachers and Trainees in J-1 visa status (2 of the 6 preceding calendar years)
- Students in F-1 or J-1 visa status (5 calendar years)
If you are in compliance with your visa and meet these conditions, you may be exempt from paying Social Security and Medicare Taxes. The Windstar Tax Navigator Program will produce output to assist Human Resources in making that determination.
For more information, please see Publication 519, U.S. Tax Guide for Aliens of the Internal Revenue Service website.
International employees considered to be a “non-resident alien for tax purposes” must complete their W-4 card according to IRS standards. The employee must:
- Not claim exemption from income tax withholding
- Request withholding as if they are single, regardless of their actual marital status
- Claim only one allowance (if from Canada, Mexico or Korea, may claim more than 1 allowance)
- Must write NRA on line 6 of the W-4 form
Individuals from India may request a status of single, 1 withholding allowance, plus additional withholding allowances for each dependent present in the United States per their request. No additional withholding dollar amount must be specified.
If you are considered a “resident alien for tax purposes”, you may complete your W-4 card as if you are a U.S. citizen or permanent resident alien (green card holder).
For more information, please see Publication 15, Circular E Employer’s Tax Guide, of the Internal Revenue Service website.
International employees in F-1 or J-1 status must submit a change of address form to UCF Global. Please contact your international student advisor at 407-823-2337 with any questions.
All other international employees may submit a Personal Data Sheet directly to Human Resources.
Visa Status Changes require that the international employee contact UCF Global at (407) 823-2337. An appointment will be scheduled for the NRA so that the following can be updated:
- I-9 Form
- Foreign National Information Form
*It is the International Employee’s responsibility to immediately notify UCF Global of the above-mentioned status changes as these changes may have tax ramifications.
|UCF Resources:||Provides Information Regarding:|
|UCF Global||Orientation, I-20, DS-2019, Mandatory Health Insurance|
|College of Graduate Studies||Supplemental Assignment Form and Graduate Assistantships|
|Student Financial Assistance||Financial Aid|
|Career Services||Employment Opportunities|
|Government Resources:||Provides Information Regarding:|
|Internal Revenue Service||Substantial Presence Test, Tax Treaties and W-4 cards|
|US Citizenship and Immigration Services||Visa and Travel|
|Social Security Administration||Social Security Tax Benefits|
Payroll Services (407) 823-2771 firstname.lastname@example.org
UCF Global (407) 823-2337 UCFGlobal@ucf.edu