How to Hire Candidates
You may contact and hire candidates directly. Candidates work full-time for up to 2 years under University employment authorization.
Once a student receives an offer, they will send it to Career Services and this will initiate the hiring process. Your company will receive a Coop Agreement to sign for CPT and that is the only action needed from the company.
The offer letter should include:
Candidates can provide the following as proof of employment eligibility:
Candidates cannot work corp to corp or 1099; only as W-2 employees.
FICA Tax Exemption (Social Security and Medicare)
F-1 visa holders are exempt from FICA taxes. Supporting documentation can be found in IRS Publication # 519, Chapter 8. Click here for more info.
From IRS Publication:
Section on Students and Exchange Visitors- Nonresident Alien Students
"Students in 'F-1' status may be permitted to participate in a curricular practical training program that is an integral part of an established curriculum. Curricular practical training includes work/study programs, internships, and cooperative education programs. In this case, the educational institution endorses the Form I-20. Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien."
Second IRS site titled Alien Liability for Social Security and Medicare Taxes
Under section Nonresident aliens, bullet point F-visas, are these sub-bullet points about students temporarily in the U.S. who are exempt on wages paid to them for services performed within the U.S.
MSCS Career Center
Dept. of Computer Science
Maharishi International University
1000 North 4th St.
Fairfield, IA 52557