Section VI - Employment Matters

VI C 6

Compensation - Foreign National Compliance Policy

To state the College's policy on foreign national compliance.

As part of the Foreign National Compliance Program, all North Carolina State government agencies, universities, community colleges, and institutions are responsible for withholding and reporting on payments to foreign national individuals, vendors, contractors, students, and employees in accordance with the IRS Code Regulations Section 1441 and policies established by the Office of the State Controller (OSC) and the NC Community College System (NCCCS).

Randolph Community College is committed to the fair and proper payment and compensation of foreign nationals. As part of the Foreign National Compliance Program, RCC has developed procedures that establish our business flow process between Human Resources, Student Services, and Accounts Payable. The Director of Human Resources will be responsible for employee information. The Director of Student Success Center will be responsible for student information, and the Director of Financial Services/Controller for Accounts Payable information. Once the required information is obtained, it will be submitted to NCCC System Office. Once the information has been reviewed and processed through the tax navigator software, Windstar, System Offices Accounting staff will notify the College of the applicable taxation rules. This verification must take place before payment is issued (i.e. contract payment, employee paycheck, financial aid check).

If payments made by the College to foreign national vendors, contractors, students, or employees are taxable, the College must withhold federal and/or state taxes as instructed. Payments and tax withholdings must be certified to the Systems Accounting and Special Project Division of Business and Finance on a quarterly basis.

As suggested by the Office of State Controller, the Chief Financial Officer (the Vice President for Administrative Services at RCC) and the Human Resources Director are responsible for signing the Foreign National Data Gathering Form and the Foreign National Payment Certification Form, certifying that the information being submitted has been reviewed and is accurate to the best of his/her knowledge. These individuals are also responsible for signing the forms to be submitted to the IRS or Immigration office when necessary.

Adopted: 07/19/2012