The hiring process may continue, if the NRA has already applied for a SSN but hasn’t received the card. The hiring department must make a copy of the application receipt from the Social Security Administration and remind the employee to bring in the card once it’s received. The application receipt must be included in the employee’s new hire packet in lieu of a copy of the social security card. Once the employee receives their card, the department must make a copy of it and submit to Payroll through the secure SharePoint site. It is recommended that departments follow-up with employees on a weekly basis until a copy of the card is obtained.
The hiring process must stop, if the NRA has not started the steps to obtain a social security number (SSN) and card. Direct NRA student employees to UNL’s International Student Scholar Office (ISSO) for a document indicating they have a need (job) for a SSN. All non-student NRAs can go directly to the Social Security Administration to apply for a SSN.
Exception: NRA graduate student employees may be hired prior to applying for a social security card. The hiring department must follow-up with the NRA graduate student to ensure the process is completed as soon as possible, and submit a copy of their application receipt to Payroll once it has been received.
NOTE: Valid social security numbers are required for year-end W-2/1042S reporting to the federal government. NRAs cannot be hired or work in November or December without a valid social security number.
Completing the Form I-9 without a SSN
The employee will complete Form I-9 as normal leaving the SSN field blank. Form I-9 (without the SSN) must still be submitted to Payroll Services with the employee’s new hire paperwork. NOTE: If using UNL’s DocuSign Form I-9, the HR professional must send the employee the UNL Form I-9 (No SSN) template, to ensure they have the option to leave the SSN blank.
Once the employee receives their SSN and social security card, they must complete the Employee Information fields within Section 1 of a new Form I-9, sign, and date the form, and provide a copy of their social security card. This may be completed via the Payroll Services-approved DocuSign template (Form I-9, Section 1, NRA Rec'd SSN) or by printing and completing the form in-person. When using the DocuSign form, the employee may attach a copy of their Social Security card (both sides) to the electronic form, or they may choose to provide the copy in-person.
In the Additional Information section of the Form I-9, the HR professional must include a note indicating the reason the employee is updating Section 1 of the Form I-9; “Employee did not yet have a SSN when original Form I-9 was completed. Original Form I-9 was completed and signed electronically and cannot be amended without compromising the validity of the electronic signature. Employee has since received their SSN and is updating Section 1 of the Form I-9 to reflect their SSN appropriately, as UNL is an E-Verify employer.” This note is pre-populated on the DocuSign form. The HR professional does not need to complete any additional fields within Section 2, nor do they need to sign and date the updated form.
If the employee’s original Form I-9 was completed in-person, the employee may amend their original I-9 by adding their SSN in the SSN field and dating and initialing the modification.
The updated or amended Form I-9 (with the SSN) must be submitted to Payroll Services along with the E-Verify and copy of the SS card; it must be retained with the original Form I-9.
Completing E-Verify without a SSN
The department must complete E-Verify when they receive a copy of the SS card and submit to Payroll through the secure SharePoint site along with the updated or amended Form I-9 and copy of the SS card.
Completing W-4s without a SSN
The employee will complete the W-4 and W-4N as normal leaving the SSN field blank. W-4s (without the SSN) must still be submitted with the employee’s new hire paperwork. A W-4 is considered invalid without a SSN, therefore, until a SSN is provided, taxes will be withheld as if the employee is single with no other entries in steps 2-4, regardless of the selections on the W-4.
Once the employee receives their SSN and card, they will need to do one of the following, based on how their original W-4s were completed at hire:
- If the employee completed electronic W-4s via DocuSign and has a Form I-9 on file (with a SSN), no further action is needed for the W-4s. The employee's W-4 selections in SAP will be updated by Payroll, effective the date the I-9 was updated or amended, to reflect their selections on the W-4s, if different from single with 0 allowances.
- If the employee completed paper W-4s, the employee must amend their original W-4s by adding their SSN (initial and date) in the SSN fields (or complete new ones). Updated copies of the W-4s (with the SSN) must be submitted to Payroll through the secure SharePoint site along with the updated or amended Form I-9, copy of the SS card, and E-Verify. The employee's W-4 selections in SAP will be updated by Payroll, effective the date the W-4s were amended, to reflect their selections on the W-4s, if different from single with 0 allowances.