NRA Payroll Tax Administrator
Dept Number/ Dept Name: 0-0206-000 / University Controller's Office
College Division: Bus and Fin-Controllers Office
Salary Plan: Administrative
Job Code/Title: 4346 / Payroll Tax Administrator
Hiring Salary/Salary Range: $44,000
Position Number: 00005845
The University Controller's Office is a System-wide function which is led by the Associate Vice President/Controller and has approximately 150 employees. The UCO consists of Financial Reporting & Accounting (General Accounting, Financial Systems, Reporting, Research Cash Management, Asset Management); Payment Services (Accounts Payable, Travel); Student Financial Services (Cashier's Office, Student Accounting, Accounts Receivable); Payroll and Tax Services. The UCO's mission is to safeguard institutional resources and provide accounting and operational support to the USF System while ensuring compliance with all Federal, State and regulatory financial guidelines.
Reporting to the Manager of Payroll, this position has two key focuses. First, to ensure that USF is in compliance with federal laws, state laws and IRS rules and regulations when deducting, remitting, and reporting payroll taxes from various types of payments made by USF to: employees, students, non-employees, and independent contractors (domestic and foreign).
Second, to manage payments made to non-resident aliens (NRA), which must be audited for work authorization, residency status, and tax exemption eligibility.
Additionally, this position supervises the federal work student employees who work in the Payroll Department.
Non-Resident Alien (NRA) Administration: Maintain Foreign National Information for non-resident alien (NRA) employees, independent contractors, and scholarship recipients in GEMS and Windstar Tax Navigator (international tax software). Audit all payment requests to ensure proper work authorization and complete documentation has been submitted. Complete substantial presence test and tax analysis for each NRA to determine exemption status from FICA and Federal withholding income tax.
Federal Tax Compliance: Ensure social security, Medicare, and federal withholding income tax deductions are in compliance with Federal laws, state laws, and IRS rules and regulations on a biweekly basis. Identify over/under social security and Medicare taxes and initiate corrective action. Determine student FICA exemption eligibility.
Prepare, send, and maintain all IRS tax treaty benefit forms for eligible NRA's, Independent Contractors or foreign vendors if applicable. File appropriate tax treaty forms with the IRS in a timely manner once signed by individuals. Notify NRA's when tax treaty exemption expires and when new forms should be submitted.
Monitor 1042 tax liability on a monthly basis, and initiate tax deposits to be remitted to the IRS via EFTPA by specified due date. Create annual IRS tax Form 1042-S for approximately 400+ NRA's, Independent Contractors or foreign vendors who receive payments in the form of wages, scholarships, fellowships, honorariums, awards, or any other remuneration. Prepare and electronically file the 1042 tax return annually to report all payments for the same population. (approximately $2M).
Provide guidance to internal and external customers regarding taxes and payments to nonresident aliens, independent contractors, foreign vendors, etc. Assist in preparation of training materials regarding foreign national topics. Present, in cooperation with other departments, training and hiring NRA's and the Federal Work Study Program, Employing Foreign Nationals at USF, and co-conduct annual NRA annual tax return preparation seminars.
Ensures accurate and timely processing of new and changed W-4's for USF NRA Employees. Determines if a W-4 is valid based on the employee's immigration status. Notify employees of expired exempt IRS W4 annually.
Front-end customer support: Supervises the front-desk receptionist coverage (currently 3 Federal Work Study student employees) to provide customer service to walk-in customers, answer phones, and distribute mail. Update current desk procedures and create new procedures. Identifies discrepancies in Social Security number (SSNVS Process Quarterly) and name as entered in GEMS versus the employee's Social Security Administration record addresses the discrepancies with Human Resources for corrective action. Other duties as assigned.
The position requires a Bachelor’s degree in a related field, and 3 years of payroll experience. Must have US Payroll tax experience, experience in processing Non-Resident Alien treaties including related visas (J-1, F-1, H1B, etc), tax exemption, knowledge of substantial presence testing, experience with Independent Contractor and foreign vendor tax withholding and processing, including preparation and filing of payroll 1042, and 1042-S tax returns.
Bachelor's degree and 3-5 years of payroll tax experience. Comprehensive understanding of NRA tax treaty and tax withholding issues and visa types. Demonstrated NRA tax education experience. Working experience with PeopleSoft, Banner and Windstar (Thompson Reuter’s) Tax Immigration (or similar software). Ability to assist non-resident alien employees with questions and issues including preparation and filing of 1042’s.
Payroll Audit Analyst:
Utilizes knowledge and skills gained through experience or training to audit payroll processes to ensure accuracy and consistency in payroll calculations. Audits and reports on FA payouts accuracy, including reporting to PCG on gross production figures. Communicates information with internal and external customers and adapts procedures, processes, and techniques to accomplish the requirements of the position. Serves as a resource to others in the resolution of complex problems and issues.
Bay To Gulf Chapter of APA
Administrative Payroll Coordinator:
Process all aspects of semimonthly payroll for hourly and salaried associates. Reconcile various payroll related general ledger accounts. Administer the collection of taxes on equity compensation, calculate and process payments to employees on leaves of absence, and administer associate wage garnishments