14) What are the necessary steps to take in order to pay a foreign national who does not have a Social Security Number?
Third Country Nationals are employees who are citizens of another country who do not physically work in the U.S. (they work for TAMU outside the U.S.). By law, they are not required to obtain a Social Security Number. However, as we need a number to identify each employee, the following method has been developed for use to identify these employees.
The nn is the two-digit part number and xxxx is the next sequential number. The first employee for Part 02 would be assigned the SSN of 000-02-0001.
As of May 1996, the Social Security Administration (SSA) does not assign numbers beginning with 000 or greater than 900. The SSA has indicated that numbers greater than 900 may be used at some future date.
For foreign nationals working inside the United States, A&M System regulations require that as a condition of employment, the foreign national must apply for and obtain a Social Security Number. Care must be taken when employing these individuals as we are required by federal law to pay them for work performed and to make appropriate tax withholding and reporting. Agencies and institutions establish their own rules with respect to when these individuals can actually perform work in relation to receiving their Social Security Number. The procedure described above may also be used for these individuals to assign a temporary SSN until the real SSN can be assigned and forwarded to the appropriate payroll office. Additional correction processing will be required to move payroll records from the temporary SSN to the valid SSN.
This page was last updated on 06/11/2010 17:13:12