I. PURPOSE
From time to time the College will wish to hire an individual who does not have a TIN. This is most often the case when an individual has just recently come to the United States and must provide proof of employment before obtaining a TIN. The following policy identifies the duration of time during which the College will maintain an individual’s employment without a TIN and the actions which will be taken if a TIN is not ultimately produced by the individual.
II. POLICY
Teachers College recognizes that individuals from foreign countries often have unique skills and attributes which the College desires to incorporate into its community. However, in order to employ these individuals, the College must ensure that they have the appropriate documentation to work in the United States as well as have a TIN which will be utilized by the College when reporting wages and withholdings to the IRS and state and local taxing bodies. However, a TIN is often not provided to foreign individuals by the IRS until they can substantiate employment within the United States. In order to facilitate the hiring of these individuals who do not yet have a TIN, the College will supply an employment letter at the time of hire which can be used to obtain a TIN.
The College will allow individuals 30 days from their start date to present proof that they have applied for a TIN. Upon presenting this proof to the Human Resources Department, the individual will be placed on to the College’s payroll system and be paid on the next feasible date for their payroll cycle. If the individual cannot provide proof that they have applied for a TIN within 30 days of their start date, the individual will be terminated and paid as an independent contractor as soon as feasibly possible in an amount that is net of applicable holdings.
Assuming proof of TIN application is provided, the College will allow the individual 60 days from their start date to present their TIN. If the individual is unable to provide a TIN within 60 days of their start date, the individual will be terminated and any remaining earnings will be paid as soon as feasibly possible. The College will treat the individual’s entire tenure at the College as that of an independent contractor and recalculate and adjust any withholding amounts accordingly.
Responsible Office: Controller
Effective: January 14, 2020
Last Update: January 29, 2020