HCM Specialists User Group. May 10, 2018
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1 HCM Specialists User Group May 10, 2018
2 Agenda Resource updates Hiring Payroll Transfers Terminations Payments to International Students/Scholars 2
3 3 Resource Updates
4 Updated Resources Available 4
5 5 Hiring
6 HRIS Approval Blackout: June What you need to know: AccessVU system upgrade = cannot create VUnetIDs during this time HCM Specialists and Approval Group can enter hires during the blackout Central HR will not complete final approval of hires during the blackout Please plan ahead for new hires at the end of June! 6
7 Resources Coming: Please stay tuned Fall Hire Season 7
8 8 Payroll
9 New direct link now available! New report: HCM Costing Detail 9
10 Review and Update Costing before the Payroll Deadline 1. Run the HCM Assignment Cost Allocation Plan and HCM Element Cost Allocation Plan 2. Review reports for projects expiring: Export to Excel Format worksheet (i.e., unmerge, format dates) Sort by Project End Date or Name 10
11 Reminder: Non-VU student or employee payments process via Non-PO payment request 11
12 12 Transfers
13 Now Available! Transfer Assignment Change Refer to updated guide for details! Reason Options: Transfer from Taleo Transfer to Faculty Status Transfer to Post Doc Status Transfer Organization (i.e., group) New Reason Option: Position Change within a Business Unit 13
14 Reminder: Updating Default Expense Accounts 14
15 15 Terminations
16 Use Caution Processing Terminations 1. One Cards should be deactivated two weeks prior to departure 2. Remember that Terminate ends ALL assignments (not just yours) 3. Selecting Immediate vs. Deferred 16
17 Making Payments to Nonresident Alien (NRA) Students and Scholars International Tax Office 17
18 What do we do? Our job is to make sure that VU is compliant with IRS and USCIS rules, regulations, and laws as they relate to payments made by VU to any non-us person. So, who is a non-us person? Students, international faculty, visiting international scholars, guest speakers, dance troupes, conference attendees receiving travel reimbursement, overseas translation services, overseas research services, potential students, competition winners, research subject participants, and royalty recipients. EACH payment has to be reviewed based on the type of income, the person s immigration status, the length of time they have been in the U.S., and their primary purpose. Every payment type has different tax and immigration guidelines.
19 What do we do? (con t) Every non-us person that is paid by VU should funnel through the ITO PRIOR to receiving payment. WHY? Subject to FICA? Tax adjustment and/or W2-C Proper payroll wage withholding Proper non-qualified scholarship withholding Proper withholding based on the type of income and their tax status (resident or non-resident) Is there a treaty available for the type of income they are being paid? J-1? Did their status change from NRA to RA to NRA? The WORST thing in the ITO is to not know someone is an international, pay them a stipend, fail to withhold taxes, and have them discover that they have incurred a 14% tax bill when they file their tax return OR to find that someone is subject to FICA and they have to pay an entire year of FICA tax.
20 What do we do - Payments If an international is going to receive room and board the ITO will be involved 14% tax! Monthly stipend? The ITO will be involved 14% tax Job? - ITO involved An international employee needs a social security number!! They must do an I-9; update the I-9 once they have the SSN; update Glacier; let the ITO know so that payroll can be updated. What happens if they don t let us know? TN Labor report; invalid information on tax documents; system issues with user name; kick out in e-verify; possible termination for non-compliance
21 What do we do Payments (con t) Travel Grant? Travel Reimbursement? - This is a TAXABLE event and the ITO is involved! Is the travel for the student s personal educational enrichment OR are they REQUIRED to go as a function of their employment with Vanderbilt? If it is for the student s personal educational development, it is taxable at 14%. Subject Participation? 30% tax, no exceptions, no reductions Prize or Award for a competition(not a scholarship)? - 30% tax - THIS INCLUDES GIFT CARDS! Guest speaker/performer honorarium or travel payments, student recruitment travel, consultant fee outside the U.S. review the PSA Personal Services Agreement and any Purchase Orders against it
22 GLACIER Software Vanderbilt uses the tax database software Glacier to assist the ITO and the foreign national in calculating tax liability, treaty eligibility, and withholding rates. If an international person is receiving any form of payment from VU the ITO must ascertain if they need access to Glacier. You can request that an international have Glacier access sent to them by using the PHN/Glacier Request form located on our website -
23 STIPENDS & STUDENT EMPLOYMENT Please notify the ITO when you enter an international into Oracle that is receiving money from Vanderbilt. We need to know their name, person number, address, and how they are being paid (biweekly/monthly/stipend). Failure to notify us causes extreme delays in processing payroll. If your person is not on the correct payroll, they may not be paid during that payroll cycle. If you are awarding a stipend or hiring an international student to work, they MUST create a profile in GLACIER. You will use the same form to request GLACIER access that is listed on SLIDE #6. You are welcome to send a large volume of new/renewed stipends via spreadsheet.
24 STIPENDS & STUDENT EMPLOYMENT (con t) The student will need to create their GLACIER profile, submit their immigration documentation, and submit their tax forms to the ITO as soon as possible. If they are a nonresident receiving a stipend, they must be put on the IC16 payroll. If we do not know about them and they are not taxed correctly, they may have a HUGE tax liability when it is time to file their taxes. Stipends are considered a taxable scholarship (14% withholding if a treaty is not in place). With the elimination of the personal exemption, this income is taxed with the first dollar awarded. For employment - if the student begins work before we are notified and are able to perform the appropriate tax analysis, they may have unnecessary taxes withheld. Student employees MUST obtain a U.S. social security number.
25 POST DOCS, RESEARCH SCHOLARS, EMPLOYEES, & FACULTY These individuals all need GLACIER access as well. They also need social security numbers. Your international post docs that are being paid through SFS OWE TAX on the money you are paying them. Please make sure that you communicate this to them. It is not scholarship if they are not enrolled, not degree-seeking, or are required to work for their stipend. They must complete a GLACIER profile and submit their tax forms and immigration information to the ITO. Again, failure to do this results in tax withholding that may not be necessary and potentially not being paid if they are on the wrong payroll.
26 PLACE HOLDER NUMBERS DO NOT USE THE GLACIER/PHN REQUEST FORM TO REQUEST A PHN FOR A VANDERBILT INTERNATIONAL STUDENT The Registrar s Office will use the student s Admission ID as the National ID for any student that is admitted to the university that does not provide a SSN/ITIN upon admission. You can also the ITO and we will get this number for you. Choose Placeholder Number when you enter this into Oracle - NOT SSN or ITIN. Multiple numeric identifiers cause issues for the Systems Department and the student can get locked out of all systems that require a VUNetID. Please remember this number (the ITO assigned PHN) is for internal use only and is not to be given to the individual that it is being requested for under any circumstance.
27 Oracle There are steps in the ITO/Oracle process that require approval through workflow. This will come from either Nancy (sanden1) or Yuan (xuy15). Please call us or us if you have questions about what we are asking you to approve. We may not be notified that you have rejected our request in enough time for your international not to be negatively impacted. The ITO will update the following things in Oracle: Reporting Establishment Assignment Category (IC 16 only) Payroll Relationship The salary basis from a VU Salary to an IC payroll Tax Calculation Card Elements
28 Oracle - (con t) Please do not update these sections on your own. We only update them for those individuals that need them updated. Without access to their immigration history, country of tax residence (not always country of citizenship), and tax preferences, your department will not be able to make an accurate selection for these areas. For example: If you hire a J-1 scholar from Brazil and you change their payroll relationship and salary basis to IC19 effective May 1 st, and you do not notify us that you have hired them, they will not get paid on May 31 st. Brazil doesn t have a treaty for teaching income.
29 SSN or ITIN SSN Required for work. Must wait 10 days after arriving before they go to the local office. SSA and the Department of Homeland Security (DHS) communicate with one another. ITIN Individual Taxpayer Identification Number. Issued by the IRS. Not able to work with this number. IRS Form W-7 used to apply for ITIN. Can apply when they file their tax return. Difficult process to navigate.
30 Travel Report ITO receives a travel report EVERY DAY from World travel. Anyone identified as a non-us person is potentially subject to tax on travel. Prior to booking travel, the person making the travel arrangements should contact the ITO with the person s name, immigration status, and the nature of the trip so that we can ascertain tax liability. If it is a taxable event, the department must provide us with a cost center to charge it to. The international will be issued a 1042S from VU.
31 WHY do I need ITO Approval to Book Travel for an NRA?? Anything that is paid TO or on BEHALF of an NRA is considered income by the IRS. This INCLUDES conference registration, hotel, meals, and all travel expenses. It also includes the $500 travel grant that John Q. Student is awarded to offset his expenses. Is the travel a true VU business expense? Is the individual being asked to go and represent VU or is it for the personal, educational enrichment of the individual? If an NRA is in F,J, M, or Q status, this income is taxed at 14%. You are welcome to cover the tax, but you must provide us with a COA number to charge it to. At Vanderbilt we primarily have F-1 and J-1 students and scholars.
32 WHY do I need ITO Approval to Book Travel for an NRA?? (con t) If the travel is being covered for a student, and the travel benefits the student and not Vanderbilt, it is subject to tax withholding and reporting to the IRS. This can be a current VU student, a student from another university, or a student recruit.
33 WHY do I need ITO Approval to Book Travel for an NRA?? (con t) The travel reimbursement process should be used in the cases where tax liability exists. Please contact the ITO for assistance and process explanation if the traveler cannot be reimbursed via Oracle Expense. Vanderbilt is required to report income of any sort, paid to or on behalf of an NRA to the IRS annually. We must have documentation on your international traveler in order to do that correctly.
34 How do you know? How are you determining who is an international and who is not? Are you asking questions? If so, what questions are you asking?
35 Accessibility The best way to reach the ITO is via . I find that this eliminates a lot of misunderstandings and gives us and the customer a document that we can return to for reference if need be ito@vanderbilt.edu. We do have a phone number or you can reach me directly, I will gladly speak with students, faculty, visitors, but it is often easier to communicate the complex topics that we cover in writing. Come see us someone is in the reception area in HR from 8am-5pm Monday-Friday. If someone from the ITO is not available students/scholars are welcome to leave their documentation with the front desk. They will get it to us. It is not necessary to make an appointment to drop off paperwork. Appointment Students/scholars are always able to make appointments to discuss complex tax issues.
36 Questions & Answers 36
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