Procedure Number: 5.5.10-P
Current Effective Date: 07/01/2017
Original Effective Date: 08/15/2002
Revision Dates: 08/15/2002, 07/15/2006, 05/30/2017
Revision Number: 3
Responsible Official: Director of Payroll
To outline KCTCS’ administrative requirements for international employees.
This procedure applies to all KCTCS international employees
Prior to hiring an international employee, contact the KCTCS Office for Human Resources for guidance.
For any legal assistance required with the hiring process, the KCTCS Office of General Counsel should be contacted.
If deemed it necessary, it is the practice of KCTCS to pay only for the international’s H1-B standard filing fee. Attorney fees for counsel and completion of an application is the responsibility of the international employee and not KCTCS.
4. International Employees
Copies of the following applicable documents must be sent to System Office Payroll upon hire of an international employee for tax purposes. Without supporting documentation, international employees will be assessed federal, state, and local taxes:
- I-9, employee’s visa, I-94 and DS-2019 (J1),
- Permanent Resident Card (I-551),
- Foreign passport with I-551 stamp, employee’s I-797 (H1-B) and/or
- Employee’s I-20 (F-1)
IRS Form 8233 must be submitted if the employee wishes to claim the benefits of a tax treaty. Forms are valid during the current calendar year only and must be completed by January 1, for tax purposes, each calendar year.
KCTCS Office of Payroll Services will provide guidance on employee tax set up.
5. International Contractors
International contractor payments may be subject to federal and state tax withholding.
Prior to engaging an international contractor in business, the KCTCS Office of Procurement to Payment Services should be contacted for guidance.
The following documents are required to determine international tax status:
- Copy of the contractor’s visa and a recently completed (within the past two (2) years) W8 BEN Form (where applicable).
6. Annual Review
The tax status of each international employee is reviewed for compliance annually.