H-1B Temporary Worker
Note: All acronyms are followed by "#" and are defined in the Acronym Index. Additional information on forms (##) and I-9 verification (###) is also provided.
Unlike the J-1 visa, the H-1B is strictly a working visa with no underlying educational component. It is used by industry as well as academic institutions to hire temporary workers. Despite the temporary designation, H-1B workers are not required to maintain a permanent residence abroad, and may have a long term intent to immigrate. Many think the H-1B is the first step toward immigrating; it is not.
In order to qualify for H-1B status, the position must be a "specialty occupation", meaning it must require a minimum of a Bachelor's degree in a specific field, and the individual must hold that specific degree. Most faculty and academic staff positions at UW-Madison qualify as a specialty occupation.
Type(s) of Payment- salary (see Special Conditions)
- travel reimbursement
- three to four months
- maximum six years
- salary must equal or exceed either the prevailing or the actual wage, whichever is higher *the position must be posted in accordance with DOL# requirements
- the hiring department must pay the cost of return transportation to the H-1B's home country or country of last permanent residence should the person be dismissed for any reason prior to the end date of the H-1B
- the H-1B is job specific. Any change in employer, job duties, location, salary etc. may require a new or amended petition before the change can be made. New recruitment may be required for a new petition
- MD's activities are limited to research and teaching; no patient care. Foreign trained MDs may do a residency in H-1B status if they have passed the FLEX# or all three parts of the USMLE#, and the ECFMG# English exam
- PVL# or PVL waiver
- Prevailing Wage Request Form
- LCA#
- I-129
- appointment letter
- documentation of person's qualifications (see H-1B handout for details)
Salary
- Form W-4 Employee's Withholding Allowance Certificate
- UW Form 1123 Alien Tax Information Request, attach copy of passport, I-94, and I-797
- Social Security Number, Individual Taxpayer Identification Number (ITIN), or copy of filed ITIN application required.
- For payroll and tax treaty forms to complete and file refer to the International Tax Packet: PDF. This packet is designed as a self-contained Instruction Manual. Complete the information on the packet worksheet and based on that information you will be able to complete the required forms that will determine your Tax Status while in the United States. The checklist at the end of the packet will ensure that you complete and file all of the necessary forms. If the employee is from a tax treaty country you must determine the Income Code, based on the Job Title, and must submit a completed Form 8233 or W-8BEN and, if required, a Revenue Procedure Statement to be exempt from tax withholding under the treaty (subject to treaty limitations). See packet checklist for appropriate form (8233, W-8BEN, Revenue Procedure Statement) to file. To determine if tax treaty applies refer to IRS Publication 901, Table 2 (http://www.irs.gov/pub/irs-pdf/p901.pdf) or International Tax Packet section 2 (PDF) or Business Services web page (http://www.bussvc.wisc.edu/acct/tax/foreign/taxtabl1.html).
- PIR#, attach copy of passport, I-94, and I-797
Social Security Tax
- FICA withholding required
- Federal Tax
- Salary:
Taxes are deducted based on "single" with one allowance plus $7.60/week, using standard graduated withholding tables, unless tax treaty exemption applies and required forms are filed. For payroll and tax treaty forms to complete and file refer to the International Tax Packet: PDF. This packet is designed as a self-contained Instruction Manual. Complete the information on the packet worksheet and based on that information you will be able to complete the required forms that will determine your Tax Status while in the United States. The checklist at the end of the packet will ensure that you complete and file all of the necessary forms. If the employee is from a tax treaty country you must determine the Income Code, based on the Job Title, and must submit a completed Form 8233 or W-8BEN and, if required, a Revenue Procedure Statement to be exempt from tax withholding under the treaty (subject to treaty limitations). See packet checklist for appropriate form (8233, W-8BEN, Revenue Procedure Statement) to file. To determine if tax treaty applies refer to IRS Publication 901, Table 2 (http://www.irs.gov/pub/irs-pdf/p901.pdf) or International Tax Packet section 2 (PDF) or Business Services web page (http://www.bussvc.wisc.edu/acct/tax/foreign/taxtabl1.html).Travel Reimbursement:
none
- State Tax
- Salary:
Taxes are deducted based on "single" with one allowance using standard graduated withholding tables, unless tax treaty exemption applies and required forms are filed. For payroll and tax treaty forms to complete and file refer to the International Tax Packet: PDF. This packet is designed as a self-contained Instruction Manual. Complete the information on the packet worksheet and based on that information you will be able to complete the required forms that will determine your Tax Status while in the United States. The checklist at the end of the packet will ensure that you complete and file all of the necessary forms. If the employee is from a tax treaty country you must determine the Income Code, based on the Job Title, and must submit a completed Form 8233 or W-8BEN and, if required, a Revenue Procedure Statement to be exempt from tax withholding under the treaty (subject to treaty limitations). See packet checklist for appropriate form (8233, W-8BEN, Revenue Procedure Statement) to file. To determine if tax treaty applies refer to IRS Publication 901, Table 2 (http://www.irs.gov/pub/irs-pdf/p901.pdf) or International Tax Packet section 2 (PDF) or Business Services web page (http://www.bussvc.wisc.edu/acct/tax/foreign/taxtabl1.html ).Travel Reimbursement:
none
- valid I-797 issued to UW-Madison
- valid I-94 with H-1B notation