Payments to foreign nationals are complicated due to the interaction of immigration and tax laws. We must determine the category of payment to be made.

Wages

Wages paid to foreign nationals means cash compensation paid to the individual from which appropriate tax and other deductions are taken. This does not include other payments, such as housing or living allowances or reimbursements.

All foreign nationals appointed to payroll must obtain a U.S. social security number and complete the Foreign National Information Form so that Calvin can analyze U.S. tax status and provide any exemptions that might apply. 

Business expenses

In order to treat a payment as a non-taxable reimbursed business expense, the visitor should be employed in a professional capacity in their home country (i.e. not a student) and the visitor should not be located at Calvin for more than three months. If the visit exceeds three months, contact the Payroll Office for guidance.

Calvin will reimburse the business expenses (transportation, meals, lodging) for short-term visitors as long as the voucher includes business purpose and original receipts supporting the expense(s) are included with the request. . Please email Accounts Payable at accountspayable@calvin.edu for additional information.

Honoraria

An honoraria should be used to pay an amount of money paid to an individual for services performed.

For a better understanding of forms needed for particular types of payment, please contact us at payroll@calvin.edu.

Questions?

For questions regarding payment to foreign nationals, please contact the Payroll office at payroll@calvin.edu.