Information for Employers and Employees

ALERT: USCIS is working with U.S. Customs and Border Protection and the Department of State to more efficiently facilitate certain employment-based nonimmigrant visas for eligible noncitizens who have graduated from an accredited U.S. institution of higher education.

For more information on the process to obtain a 212(d)(3) waiver, please see the DOS Foreign Affairs Manual, Volume 9 and the DOS Easing the Nonimmigrant Visa Process for U.S. College Graduates page.

Employers must verify that an individual whom they plan to employ or continue to employ in the United States is authorized to accept employment in the United States. For more information about the employment authorization verification process, see our I-9 Central page.

As an employer, you may require the services of a noncitizen to work at your company or business. If the individual is already a permanent resident (Green Card holder), you may hire that individual, but you must comply with the employment verification requirements.

If the noncitizen is not already a permanent resident, you will need to file a petition so that the individual may obtain the appropriate immigrant or nonimmigrant classification. You may choose to file an immigrant petition (permanent) or a nonimmigrant petition (temporary) on behalf of that employee.

Employees

No noncitizen may accept employment in the United States unless they have been authorized to do so. Some noncitizen, such as those who have been admitted as permanent residents, granted asylum or refugee status, or admitted in work-related nonimmigrant classifications, may have employment authorization as a direct result of their immigration status. Other noncitizens may need to apply individually for employment authorization.

There are many ways in which a person may be able to work in the United States. You may seek an immigration classification that permits you to live and work in the United States permanently or temporarily. In most instances, your employer or potential employer must petition for you. In this Working in the United States section, you will find information about coming to the United States to work temporarily or permanently and the many different eligibility categories for working in the United States.

US Federal Tax Information

Employers who employ foreign workers may be subject to special U.S. tax withholding rules.

Foreign nationals employed in the U.S. may have a U.S. tax obligation. Please see the Taxation of Resident Aliens, Taxation of Nonresident Aliens, and the Tax Information and Responsibilities for New Immigrants to the United States pages on the Internal Revenue Service (IRS) website for more information.

Social Security Number Information

In general, only noncitizens who have permission from DHS to work can apply for a Social Security number. Find additional information about Foreign Workers and Social Security Numbers (PDF) on the Social Security Administration website.

Additional Information