Hosting an Intern
(based on the description of binding procedures in one of the Sponsor organizations, i.e. CIEE).
Hosting an international intern can be a rewarding experience for host organizations, interns, and their U.S. colleagues. Sponsor organization provides ongoing support throughout your intern's stay in the U.S. and our professional, experienced staff can answer any questions you or your intern may have.
You can find lots of helpful information that your intern has access to at Sponsor's Website.
Compensation
You'll find recruitment to be more successful if you do offer a competitive wage. J-1 Interns and Trainees are not allowed to work second jobs, so they have no other source of income.
Housing
Sponsor organization encourages host organizations to assist their interns in finding housing. Most interns find their own housing, but if the local area and housing market do not cater to short term stays, this can be difficult. It is important to consider whether there is available housing within a reasonable commute from the intern's workplace.
Performance Problems
When you offer to take on an international intern, you are offering them employment-at-will. This means that, should any performance or behavioral issues arise, you are not legally bound to host your intern for the remainder of your program. However, most issues that arise between host organizations and interns are the result of poor communication, and can be resolved by a simple conversation where problems are discussed, and expectations are established. Sponsor urges all host organizations to discuss the intern's performance directly with them before the situation reaches a point where their employment needs to be terminated.
If you need assistance dealing with an intern's performance, please contact Sponsor organization.
Program Evaluations
The U.S. Department of State mandates that every intern and host organization complete program evaluations as a part of their participation in the Exchange Visitor Program. At the approximate midpoint and end of their training program, the intern will receive an email informing them of the evaluation process. Your intern should forward the evaluation instructions to you at the appropriate time.
Social Security
Unless they have one from a previous visit to the U.S., your intern will need to apply for a Social Security Number. This can take several weeks. It is legal for interns to train while they are waiting for their number to be issued.
Support for Your Intern
While many interns have traveled outside of their home countries before, some are doing so for the first time. If you would like advice on how to help your intern manage this transition, please call a Sponsor.
Taxes
Please withhold the following taxes from your intern's compensation:
- Federal Income tax
- State Income tax
- Local Income tax
State income tax rates significantly (and some states do not have an income tax), but the federal income tax is indexed by the level of the wage. Interns should expect to pay about 25 percent of their gross salary in federal income taxes. The hosting organization will automatically deduct federal and state income taxes from the paycheck.
Your intern should not pay the following taxes:
- Social Security Taxes (FICA)
- Federal Unemployment Taxes (FUTA)
The good news isthat students are likely to be entitled to a refund of some or all of the taxes paid. Generally, all J-1 visa holders are considered non-resident. Interns must file both a federal income tax return and a state income tax return (if there is a state income tax). These returns must be filed by April 15th of each year they earn income in the United States.
The forms to file intern's federal tax return are available after 1st January at International Revenue Service (IRS) offices, at local public libraries, or from the IRS Web site at www.irs.gov. Information about forms used to file tax return for state income taxes can be found after January 1st at local public libraries or from the state's tax Web site.
Transportation
Interns are responsible for their own transportation, but Sponsor encourages host organizations to provide any assistance they can.
Travel Outside the U.S.
If your intern needs to travel outside the U.S., either for personal or business reasons, they must follow special procedures to get a Sponsor signature on their DS-2019 form and a Letter of Good Standing from Sponsor. They should also note that they will generally not be covered by their Sponsor insurance when traveling overseas, including their home country. For more detailed information, please visit the Sponsor website.
