Employees whose H-1B cap subject petitions have been approved for a change of status will convert to H-1B status Oct. 1.
Background: Generally, non-U.S. resident employees are taxed on wages for work performed in the U.S. Some categories of employees, such as students and trainees, however, are exempt from withholding for designated periods. Students present on F-1 visas, for example, are often exempt for five years. Employers must be prepared to justify any claimed exemption or exclusion from withholding.
BAL Analysis: Employers and their payroll departments should be aware of FICA withholding rules for H-1B cap workers, including existing employees who will convert to H-1B status Oct. 1. Wages offered in an employee’s I-129 petition and Labor Condition Application (LCA) also become effective Oct. 1.
This alert has been provided by the BAL U.S. Practice group. For additional information, please contact BerryApplemanLeiden@bal.com.
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