Employer Responsibilities

When Hiring Foreign Workers





To strengthen homeland security in the aftermath of September 11th, Social
Security has taken extra steps to ensure the integrity of Social Security
numbers. The changes to the way Social Security assigns numbers and issues
cards may cause a delay of several weeks or months in receiving a number.
This fact sheet addresses employer responsibilities when hiring foreign
workers (e.g., students or cultural exchange visitors) who have applied for
and are waiting to receive a Social Security number and card.  Note that
the employee may work while the Social Security number application is being
processed.

1.      What causes delays when foreign workers apply for Social Security
numbers?

When foreign workers apply for Social Security numbers, SSA verifies their
documents directly with the Department of Homeland Security (DHS).  Most
applications are verified immediately, but there can be delays. Social
Security understands that this process may affect companies who hire
foreign workers, but in the interest of homeland security, direct
verification from DHS is vital to ensuring the integrity of the Social
Security number.



2.      What are an employers responsibilities when hiring foreign workers
who dont have Social Security numbers?



       Advise workers that they are required to apply for a Social Security
number and card.

If a worker applied for but has not yet received a Social Security number,
you should get the following information as complete as possible:  The
workers full name, address, date of birth, place of birth, father's full
name, mother's full maiden name, gender and the date he or she applied for
a Social Security number.



3.      What if the worker doesnt have a Social Security number when wage
reports

       (Forms W-2) are due to Social Security?



Paper Filers: If the worker applied for a card but didnt receive the number
in time for filing, enter "Applied For" in Box d.
(Reference<http://www.irs.gov/pub/irs-pdf/iw2w3_02.pdf>:  IRS Instructions
for Forms W-2/W-3)



Magnetic Tape/Diskette or Electronic Filers:  If the worker applied for a
card but didnt receive the number in time for filing, enter all zeros in
the field for the Social Security number.  (Reference:
<http://www.ssa.gov/employer/02mmref1.txt>SSA's Magnetic Media Reporting
and Electronic Filing Format)



      Remember to ask the worker to tell you the number and the exact name
printed on the card, when he or she receives it.



4.      My foreign worker received his or her Social Security number after
I filed my wage report.  What do I do?



When you receive the workers Social Security number, file Form W-2c
(Corrected Wage and Tax Statement), to show the workers number.

<http://www.ssa.gov/employer/how.htm#how>Click here for instructions on
filing W-2c's.





Reference:  26 CFR 31.6011


Nancy J. Amberson
International Student Advisor
Dept. 4755, 258 Hooper Hall
The University of Tennessee at Chattanooga
615 McCallie Avenue
Chattanooga, TN  37403
(423) 425-2110