Hiring international talent into the United States
Reviewed by Mellow Editorial Team, HR & payroll content team
Hiring someone from another country to work in the United States means navigating immigration law, federal employment compliance, and payroll obligations simultaneously. Get the sequence right and the process is manageable; get it wrong and you face fines, back taxes, or a worker who cannot legally start.
Step 1: Confirm the role and the candidate's current status
Before you think about visas, establish two things: where the person will physically work, and whether they already have US work authorization.
Some international candidates are already authorized to work in the US — they may hold a green card, an EAD (Employment Authorization Document), or citizenship through naturalization. If so, your hiring process looks identical to hiring any US-based employee. Complete Form I-9, run payroll with normal federal and state withholding, and you are done with the immigration piece.
If the candidate has no current authorization, decide whether the role genuinely requires this specific person and whether you are willing to sponsor a visa. Sponsorship takes time and money. Set that expectation internally before you make an offer.
Step 2: Choose the right visa pathway
Visa type determines timeline, cost, and ongoing obligations. The most common routes for employer-sponsored professional hires are:
H-1B (Specialty Occupation). Requires a bachelor's degree or equivalent in a related field. Subject to an annual cap and a lottery, so filing in April for an October start date is the standard cycle. You must file a Labor Condition Application (LCA) with the Department of Labor before petitioning USCIS. H-1B holders are tied to their sponsoring employer, so termination triggers immediate status implications.
O-1A (Extraordinary Ability). For individuals with demonstrated extraordinary achievement — think peer-reviewed publications, industry awards, or a record of high compensation relative to peers. No cap and no lottery, so processing is more predictable. The evidentiary bar is high, but approval timelines are faster than H-1B.
L-1 (Intracompany Transferee). Only available if you are transferring someone from a related foreign entity. L-1A covers managers and executives; L-1B covers specialized knowledge workers. The candidate must have worked for the related company abroad for at least one continuous year within the past three years.
TN (Trade NAFTA/USMCA). Available only to Canadian and Mexican nationals in specific professional categories. Simpler and faster than H-1B, with no annual cap.
Work with a qualified immigration attorney for any sponsored hire. This is not a process to manage on a form-by-farm basis without legal counsel.
Step 3: Complete I-9 and E-Verify before day one
Every US employer must complete Form I-9 for every new hire, regardless of citizenship or visa type. You must physically examine original documents that establish identity and work authorization — or use an authorized remote examination procedure if the employee is not local.
E-Verify is a federal online system that cross-checks I-9 data against DHS and SSA records. It is mandatory for federal contractors and employers in several states, and strongly recommended for all sponsored hires. Complete E-Verify within three business days of the employee's start date.
Retain I-9 forms for three years from the date of hire or one year after employment ends, whichever is later. ICE audits these records.
Step 4: Set up payroll and tax withholding correctly
Once work authorization is confirmed, the US payroll rules apply in full — regardless of the employee's country of origin.
Collect a completed Form W-4 so you can calculate federal income tax withholding correctly. Federal income tax is progressive, running from 10% to 37% depending on the employee's taxable income and filing status.
Withhold and remit FICA taxes: Social Security at 6.2% of wages up to the annual wage base, and Medicare at 1.45% with no cap. You as the employer match both. High earners are also subject to a 0.9% Additional Medicare surcharge, which the employee bears. Employees on certain visa types — notably F-1 and J-1 students — may be exempt from FICA for a defined period; confirm status with your payroll provider or tax advisor.
Check state tax obligations for wherever the employee is physically working. States like Texas, Florida, and Washington have no state income tax; others have their own withholding requirements and forms.
At year end, issue Form W-2 to the employee and file with the SSA by January 31. File Form 941 quarterly to report federal payroll taxes.
Step 5: Understand your ongoing compliance obligations as a sponsor
Sponsoring a visa is not a one-time event. H-1B employers must pay the prevailing wage set by the LCA, post the LCA at the worksite, and notify the Department of Labor of material changes to the role or salary. If the employee's role, location, or compensation changes materially, you may need to file an amended petition.
If the employee leaves or you terminate them, you are generally responsible for reasonable costs of return transportation to their home country for H-1B holders. Document terminations carefully and notify USCIS promptly — failure to do so can create liability for ongoing prevailing wage obligations.
Keep copies of all visa petitions, approvals, and LCA documentation. These records are subject to Department of Labor audit for up to two years after the LCA expires.
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