Guidelines for Working or Hiring Outside the United States
Please review these updated guidelines related to employment, payroll, and the approval process when working or hiring outside of the United States.
Engaging and Paying International Guest Speakers at Princeton
There are legal and tax restrictions on the types of international visitors or entities the University is legally able to pay. The service or work being performed, the type of visa, the individual or entity’s residency status, and their country of residence determine eligibility and taxes. Before inviting an international guest speaker or entity to Princeton, please refer to the Legal-to-Pay Guidelines below. If you have questions, please contact Global Financial Services (609) 258-3039 or by email.
Legal-to-Pay Guidelines: Who Can the University Pay?
View the Non-Resident Legal-to-Pay Guidelines.
Taxation of Payments to Legal-to-Pay Individuals and Entities
View the Payments to Non-Residents chart.
Onboarding International Guests or Foreign Suppliers
A number of factors inform how international guests and foreign suppliers must be onboarded. These include tax concerns and the nature of the work being performed. Learn more in the Buying and Paying section of our website:
Honorarium Payment Guidelines
Depending on the nature of the engagement, there are several processes of which to be aware. Learn more in the Buying and Paying section of our website:
Tax Treaty Benefits
Many countries have agreements with the U.S. to exempt an individual or entity from federal tax withholding. These tax treaties vary by country, and are based on your guest’s country of residence and the type of income he or she is receiving. View a summary of tax treaty countries.
If there is a tax treaty on the type of income your guest is receiving, he or she must have either a U.S. Social Security Number (SSN) or Individual Tax Identification Number (ITIN), and complete a Form 8233 to be eligible to receive tax treaty benefits.