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Expert Analysis

Avoiding Payroll Tax Traps For Foreign Employees

By Eric Gregory (February 21, 2019, 5:20 PM EST) -- With all of the payroll complexities that employers face, it is no surprise that a special set of rules that apply to only a small category of employees is frequently overlooked. Often, to the surprise of payroll and human resources staff, special Federal Insurance Contributions Act, or FICA (composed of Social Security and Medicare taxes), Federal Unemployment Tax Act, or FUTA, and federal income tax rules apply to nonresident alien employees in certain situations....

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