Work Permits

The most common work permits (visa classifications that allow employment) are listed below, detailing for each employment eligibility, required documents for employment, residence status and employee group as it relates to SAP entry, and if wages earned under the work permit are subject to FICA, federal and state taxes.

Employment is not permitted for the following:

  • B-1, Visitor for Business
  • B-2, Visitor for Pleasure
  • TD, Dependent of NAFTA Professional
  • WB, Visa Waiver for Business
  • WT, Visa Waiver for Tourism

For guidance regarding an H4 or K1 visa, call Payroll Services at 472-2010.

F-1 Student

The F-1 student classification is a nonimmigrant status that allows international students to enter the U.S. and study at institutions certified by the Student and Exchange Visitor Program (SEVP).

EMPLOYMENT ELIGIBILITY
  • Eligible for on-campus employment for full-time student (12 credit hours for undergraduate, 9 credit hours for graduate) during the academic year at institution authorized on I-20 only. No special permission is required.
  • May not be employed upon graduation from college/university unless OPT is applied for and approved
  • Eligible to apply for any part-time job on campus if student is in bona fide status
  • Students may be employed prior to the I-20 validity date if enrolled for the coming academic year
  • Work is not to exceed 20 hours per week while school is in session; unrestricted during school vacations if continuing full-time enrollment.
  • May participate in Curricular Practical Training (CPT) if required by degree, no USCIS approval needed
  • May participate in Optional Practical Training (OPT), USCIS approval needed (EAD)
REQUIRED DOCUMENTS
  • UNL Foreign National Data Form
  • Copy of Passport
  • Copy of Visa
  • Form I-20, Certificate of Eligibility for Student (with name of the school the student is authorized to attend)
    • Authorization from UNL ISSO to take CPT or OPT (noted on page 2 of the I-20 for either part-time or full-time work, employment must end by I-20 completion date)
    • When original Form I-20 for pre-degree student is from another institution and not UNL (see section 2), an endorsement from the original sponsor must accompany the form stating that they will release the student for PT at UNL during specific validity dates. The student’s original program advisor also endorses a Form I-538 certification form.
  • Form I-766, EAD coded PT and containing an expiration date (copy of both sides) – For Optional Practical Training Only
    • This EAD entitles the holder to work anywhere in the U.S. without special sponsor approval
  • Form I-94, Arrival/Departure Record
RESIDENCE STATUS (IT0094)

A (Alien)

EMPLOYEE GROUP (IT0000 ACTIONS)

A (Active), or D (Active Nonresident Alien) only IF also has treaty or graduate appointment

NOTE: To ensure correct payroll processing, please use the employee group ‘D’ for students on PT from China (only) who have current treaties.

FICA (IT0235)

Students are FICA exempt for the first five calendar years. During the sixth calendar year, they will meet the Substantial Presence Test (SPT) and are taxed FICA. Once SPT has been met, Students may be exempt based on credit hour enrollment. Students with Practical Training are FICA exempt for the first five calendar years but do not qualify for FICA exemption based on credit hour enrollment if they are not in a student position.

FEDERAL/STATE TAXES (IT0210)

Subject to federal and state taxes unless covered by treaty.

H-1B Temporary Worker in a Specialty Occupation

The H-1B classification is a nonimmigrant work status that allows U.S. employers to hire foreign workers with this work permit for specialty jobs that require a bachelor's degree or equivalent in a specialized field of knowledge.

EMPLOYMENT ELIGIBILITY

  • Eligible for specific employment with a specific employer during the effective dates of the approval, and only in the position and at the salary approved.
  • May be full-time or part-time
  • Usually requires baccalaureate degree or higher
  • Special USCIS approval required to take a new position or change to a new employer
  • Employment may continue in certain instances pending USCIS approval of a timely request for extension of stay
REQUIRED DOCUMENTATION
  • UNL Foreign National Data Form
  • Copy of Passport
  • Copy of Visa
  • Form I-797, Notice of Action (showing validity period)
  • Form I-94, Arrival/Departure Record
RESIDENCE STATUS (IT0094)

A (Alien)

EMPLOYEE GROUP (IT0000 ACTIONS)

A (Active)

FICA (IT0235)

Must always pay FICA.

FEDERAL/STATE TAXES (IT0210)

Subject to federal and state taxes after meeting Substantial Presence Test for tax year, unless covered by treaty.

IM Immigrant/Refugee
EMPLOYMENT ELIGIBILITY
  • Eligible for any and all types of employment
  • Lawful Permanent Resident status does not expire (an expiration date on the I-551 card refers only to renewal date of the card itself)
  • Conditional Permanent Resident status expires on date noted by USCIS on Form 1-551 (usually 2 years)
  • Permanent Resident with codes DV-1/DV-2/DV-3 (“diversity lottery”) eligible for all employment
REQUIRED DOCUMENTATION
  • UNL Foreign National Data Form
  • Form 1-551, Alien Registration Receipt Card
    • Indefinite (formerly called “green card”)
    • OR

    • Conditional (expiration date on back of card)
    • OR

    • Unexpired foreign passport with I-551 stamp
    • OR

    • Form I-797, Notice of Action (indicating of status awarded and pending receipt of “green card”)
  • Asylee/Refugees: EAD or Resident Alien card (I-94 with refugee stamp serves alone as List A for I-9)
RESIDENCE STATUS (IT0094)

N (Non-Citizen)

Lawful Permanent Resident: IT0094 must show 12/31/9999 for the work permit expiration date; set Monitoring Date 04-Work Authorization to record expiration date of the card itself.

Conditional Permanent Resident: IT0094 must show work permit expiration date.

EMPLOYEE GROUP (IT0000 ACTIONS)

A (Active) or 9 (Alternate Work Year)

FICA (IT0235)

Must always pay FICA, unless qualifying student.

FEDERAL/STATE TAXES (IT0210)

Subject to federal and state taxes. On W-4, may choose any applicable marital status and allowances.

J-1 Exchange Visitor

The J-1 classification was developed to implement the Mutual Educational and Cultural Exchange Act (Fulbright-Hayes Act) of 1961. The overall purpose of that Act, and the objective of the Exchange Visitor classification, is "to increase mutual understanding between the people of the United States and the people of other countries by means of educational and cultural exchanges."

EMPLOYMENT ELIGIBILITY

Degree Seeking Student

  • Must be enrolled as full-time student (12 credit hours for undergraduate, 9 credit hours for graduate) during the academic year
  • UNL ISSO (or student’s exchange visitor program sponsor if not UNL) may authorize the student, in advance and in writing, to accept employment at the location and during the dates shown on DS-2019
  • Work is not to exceed 20 hours per week while school is in session; unrestricted during school vacations if continuing full-time enrollment.
  • Employment may continue in certain circumstances with approval from sponsoring organization for extension of stay. May be subject to two-year home country physical presence requirement.

Academic Training and Post-Doctoral Training

  • Eligible to work full-time only at the location and during the dates shown on DS-2019, not to exceed 18 months for Academic Training or 36 months for Post-Doctoral Training
  • Employment may continue in certain circumstances circumstances with approval from sponsoring organization for extension of stay

Visiting Professor and Research Scholar

  • Visiting professors and researchers may engage in teaching, lecturing, or research at the location listed on DS-2019
  • May not accept tenure track positions
REQUIRED DOCUMENTATION
  • UNL Foreign National Data Form
  • Copy of Passport
  • Copy of Visa
  • Form DS-2019, Certificate of Eligibility for Exchange Visitor
  • Form I-94, Arrival/Departure Record
    • J-1 status issued by UNL ISSO
    • OR

    • Letter from the J-1 program or sponsoring agency (if DS-2019 was not issued by UNL ISSO)
  • Letter from UNL ISSO documenting approved period for post-doctoral training – For Academic Training and Post-Doctoral Training Only
RESIDENCE STATUS (IT0094)

A (Alien)

EMPLOYEE GROUP (IT0000 ACTIONS)

A (Active), D (Active Nonresident Alien) only IF also has treaty or graduate fellowship

FICA (IT0235)

Students are FICA exempt for the first five calendar years. During the sixth calendar year, they will meet the Substantial Presence Test (SPT) and are taxed FICA. Once SPT has been met, Students may be exempt based on credit hour enrollment. Students with Academic Training are FICA exempt for the first five calendar years but do not qualify for FICA exemption based on credit hour enrollment if they are not in a student position.

Professors and researchers: FICA exempt for the first two calendar years, then subject to the IRS Six Year Lookback Rule.

FEDERAL/STATE TAXES (IT0210)
Subject to federal/ and state taxes unless covered by treaty.

J-2 Dependent of J-1 Exchange Visitor

A J-2 classification is a nonimmigrant status for spouses and dependents of J-1 exchange visitors who accompany or later join the J-1 holder in the U.S.

EMPLOYMENT ELIGIBILITY
  • Employment is permitted with authorization noted by USCIS on Form I-94
REQUIRED DOCUMENTATION
  • UNL Foreign National Data Form
  • Copy of Passport
  • Copy of Visa
  • Form I-766, Employment Authorization Card (copy of both sides)
  • Form DS-2019, Certificate of Eligibility for Exchange Visitor
  • Form I-94, Arrival/Departure Record
RESIDENCE STATUS (IT0094)

A (Alien)

EMPLOYEE GROUP (IT0000 ACTIONS)

A (Active)

FICA (IT0235)

Must always pay FICA, unless qualifying student.

FEDERAL/STATE TAXES (IT0210)

Subject to federal and state taxes.

O-1 Persons of Extraordinary Ability

The O-1 classification is a nonimmigrant work status for individuals who possess extraordinary ability in the sciences, arts, education, business, or athletics, or who has a demonstrated record of extraordinary achievement in the motion picture or television industry and has been recognized nationally or internationally for those achievements.

EMPLOYMENT ELIGIBILITY
  • Eligible for specific employment with a specific employer
  • Must have written contract
REQUIRED DOCUMENTATION
  • UNL Foreign National Data Form
  • Copy of Passport
  • Copy of Visa
  • Form I-797, Notice of Action
  • Form I-94, Departure Record
RESIDENCE STATUS (IT0094)

A (Alien)

EMPLOYEE GROUP (IT0000 ACTIONS)

A (Active)

FICA (IT0235)

Must always pay FICA.

FEDERAL/STATE TAXES (IT0210)

Subject to federal and state taxes.