The IRS and the FICA, FUTA and Federal Income Tax Traps for Employers with Non-Resident Alien Employees

With all of the payroll complexities that employers face, it is no surprise that a special set of rules that applies 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 (“FICA,” composed of Social Security and Medicare taxes), Federal …

Global Talent Stream: Fast-Track Work Permits to Fuel Canada’s Innovation Strategy

The Global Talent Stream is a two-year pilot program of Employment and Social Development Canada (ESDC) and Immigration, Refugees and Citizenship Canada (IRCC) that commenced on June 12, 2017. It allows skilled workers with arranged employment in recognized “in-demand” occupations, or who have been referred to the program by designated referral organizations, to obtain work …

GOVERNMENT SHUTDOWN INCREASING E-VERIFY EMPLOYERS’ I-9 TASKS

As the impasse continues regarding government funding, E-Verify employers are left with an ongoing challenge to keep track of Forms I-9 that they must complete or update timely, but are unable to access their E-Verify accounts to create the required new cases or make necessary modifications or updates. On December 22, 2018, E-Verify became inaccessible …

U.S. Proposes Change to Public Charge Grounds of Inadmissibility: Concerns for Immigrants and Nonimmigrants

On October 10, 2018, the Department of Homeland Security (“DHS”) posted a Notice of Proposed Rulemaking (“NPRM”) in the Federal Register related to the public charge grounds of inadmissibility under the Immigration and Nationality Act, as amended (“INA or the Act”) section 212(a)(4). DHS announced a proposed rule and not a final rule and indicated that …

Employment-based Immigrant Visa Availability—When to File to Adjust Status to Permanent Resident?

The Immigration and Nationality Act (“INA”) sets forth preference classes to which the yearly allotment of 140,000 employment-based immigrant visas (or “green cards”) are allocated.   A new yearly allotment of employment-based immigrant visas becomes available on October 1 of each year, the first day of the federal government’s fiscal year.  The yearly allotment of immigrant …

Increasing I-9 Audits and the Risks of Turning a Blind Eye

On July 24, 2018, Homeland Security Investigations (HSI) announced that it had issued more than 5,200 I-9 audit Notices of Inspection (NOIs) nationwide since January of 2018 as part of a two-phase operation. The second phase of the operation was conducted from July 16 to July 20, during which HSI agents served 2,738 NOIs and …

New USCIS ‘Deportation’ Policy May Impact Legal Foreign Workers

On July 5, 2018, U.S. Citizenship and Immigration Services (USCIS) published new guidance dated June 28, 2018 regarding when officers should issue a “Notice to Appear” (NTA).  An NTA is essentially a notification to a foreign national in the United States (U.S.) that the government has determined that he or she is “removable” from the …

MISSION CREEP – Chinese Trade Skirmishes Lead to Visa Retaliation on June 11

The U.S. Trade Representative (USTR) issued its 2018 Special 301 Report in April, which identifies U.S. trading partners that do not sufficiently protect and enforce intellectual property (IP)  rights or otherwise deny market access.  The USTR Special Report lists the following 12 countries on the Priority Watch List: Algeria, Argentina, Canada, Chile, China, Colombia, India, …

At a Crossroad: Consular Options to Immigrate as USCIS Adjustment Backlogs Increase

In order to uphold the “integrity of our nation’s immigration system,” on October 1, 2017, U.S. Citizenship and Immigration Services (USCIS) began to phase-in a mandate of in person adjustment of status (I-485) interviews for employment based cases at USCIS field offices nationwide.   Previously, USCIS field offices would rarely interview an employment based adjustment applicant. …

Termination of Temporary Protected Status: The End of the Road?

Temporary Protected Status (“TPS”) has been available for citizens of El Salvador who have been physically present and residing in the United States since February 13, 2001. On January 8, 2018, the Secretary of the Department of Homeland Security (“DHS”) announced the termination of TPS for Salvadorians effective September 9, 2019. As identified below, there …