1117 - Foreign National Employees



This policy provides information for foreign nationals who are being paid by Payroll Services, whether they are visiting Teachers/Researchers (visiting scholars) or Students (graduate student research and teaching assistants as well as other student employees).


Foreign nationals who are being paid by Payroll Services for services performed, whether they are visiting Teachers/Researchers (visiting scholars) or Students (graduate student research and teaching assistants as well as other student employees).


Policy Statement

All individuals who are receiving compensation for dependent services (also referred to as payroll, compensation, or wages) are required to show proof of identity and permission to work during the I-9 process.  Additionally, every foreign national intending to work for the University and receive payroll will need to have their tax status determined by Payroll Services to ensure accuracy of payments and to support the individual's and University's tax compliance.

For tax purposes, the University classifies a foreign national's tax status as either "resident alien" or "nonresident alien".  As a general rule, resident aliens are taxed in the same manner as U.S. citizens, while nonresident aliens are subject to special taxation procedures regulated by the Internal Revenue Code.  These special tax codes not only affect the manner in which nonresident aliens are taxed but also imposes different rules on how the University is required to withhold tax and file reports with respect to payments made to nonresident aliens.

In order to determine tax status, each foreign individual will need to provide to Payroll Services electronic copy of the following documentation:

  • Form PR-100: Foreign National Payroll Tax Assessment Form-This form to be completed by the foreign national and must include ALL prior U.S. visits in section III for Payroll Services to accurately determine tax status.
  • Visa page and entry stamps
  • Passport page
  • Most recent I-94
  • Associated document for visa type (such as I-20 for F-1 visa, DS-2019 for J-1 visa, etc.)
  • EAD (Employment Authorization Document/card) if applicable

The exception where one does not need to provide all the above documents is for foreign nationals who:

  • have a Green Card (also known as Permanent Resident Card), in which case copy of the Green Card front and back can be provided.
  • are classified under DACA (Deferred Action for Childhood Arrivals), in which copies of front and back of the EAD card can be provided.

Foreign nationals may be exempt from U.S. income tax on some or all wages earned if such payments qualify under a tax treaty between the U.S. and their country of residence.  Payroll Services will include in their tax analysis for each foreign national a review to see if they qualify for tax treaty benefits.  If they qualify for tax treaty benefits, Payroll Services will notify the foreign national and provide the associated documents to the foreign national for review and signature if they choose to claim those tax benefits.



Additional Information

Special Situations


Frequently Asked Questions


Related Requirements

External Regulations and Consequences


University Policies, Standards, and Procedures

Contact Information

Policy Contact
Subject Contact Telephone Fax E-Mail
Foreign Nationals Payroll Services 919-962-0047   payroll@unc.edu



  • June 6,2023-added DACA language 
  • April 5, 2023-updated language 
  • October 13, 2017 - Updated main Payroll phone number.
  • September 2, 2009
  • May 29, 2007
  • January 3, 2005
100% helpful - 1 review


Article ID: 131663
Thu 4/8/21 9:14 PM
Tue 6/6/23 3:04 PM
Effective Date
If the date on which this document became/becomes enforceable differs from the Origination or Last Revision, this attribute reflects the date on which it is/was enforcable.
10/13/2017 12:00 AM
Issuing Officer
Name of the document Issuing Officer. This is the individual whose organizational authority covers the policy scope and who is primarily responsible for the policy.
Issuing Officer Title
Title of the person who is primarily responsible for issuing this policy.
Director of Payroll Services
Last Review
Date on which the most recent document review was completed.
05/27/2023 12:00 AM
Last Revised
Date on which the most recent changes to this document were approved.
05/27/2023 12:00 AM
Next Review
Date on which the next document review is due.
05/27/2025 12:00 AM
Date on which the original version of this document was first made official.
07/01/2004 12:00 AM
Responsible Unit
School, Department, or other organizational unit issuing this document.
Finance and Budget