Search
Contact
Login
Share this article
Employees whose H-1B cap subject petitions have been approved for a change of status will convert to H-1B status Oct. 1.
Key points:
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.
Copyright © 2016 Berry Appleman & Leiden LLP. All rights reserved. Reprinting or digital redistribution to the public is permitted only with the express written permission of Berry Appleman & Leiden LLP. For inquiries please contact copyright@bal.com.
The U.S. Department of Labor (DOL) has issued a notice for a proposed rule to rescind several provisions from its…
The Department of Labor and Employment (DOLE) issued supplemental guidelines for Department Order No. 248 to provide more information,…
The Italian government gave preliminary approval to a draft of the migration decree, approving 497,550 work visas to be made…
The Home Secretary introduced sweeping immigration reforms aimed at reducing net migration, tightening controls and prioritizing higher…