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Transfer to US - No Social Security Number

We are a global company with operations in several different countries. We sometimes have employees who will transfer from an international location to work in the US. Sometimes it will take several weeks for them to receive a Social Security Number. What are best practices around paying employees who are foreign citizens who transfer to the US to work and have not yet received an SSN. We don't want to have to make them wait several weeks to get paid.

Comments

  • Thanks David.

    Yes, the employees are legally allowed to work in the US, and will be getting a work visa prior to their start date in the US.

    Our concern surrounds the fact that there is a delay in processing time for these employees between when they apply for the SSN, and when the number is issued. Sometimes this delay may be several weeks.

    The SSA specifies that W-2s should be issued as 000-00-0000 if no valid SSN is presented before the W-2s are processed, and subsequent W-2cs issued when the numbers are received. Does this conflict with the IRS, or will the IRS accept it as 000-00-0000?
  • Understood. We are just gathering data to try to figure out the least-worst way of handling these, as we will have a few in January, and I'm sure I am trying to figure out how to set them up so they can begin work and be paid as soon as they arrive. And, I am sure it is an issue that will be on-going as we grow. Thanks for your brilliant insight, as always.
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