I-9 Compliance by International Visa Holders and Their Employers
Under the Immigration Reform and Control Act (IRCA), Form I-9, Section 2 must be completed within three business days of an employee’s start date to verify identity and work authorization.
Employees may not begin work or receive pay until this requirement is met. Noncompliance places the university at risk for penalties, particularly during a federal audit.
HR Liaisons play a critical role in supporting international employees and maintaining institutional compliance. Please review the following requirements carefully:
Key Requirements for International Employees
- International Tax Office (ITO) appointment
- All international employees must meet with the ITO before starting work.
- Direct employees to the ITO website for instructions.
- Social Security Administration (SSA) visit
- Employees must apply for a Social Security Number (SSN) with the SSA.
- After the SSA visit, the employee will receive an SSA receipt confirming the application.
- I-9 completion
- The I-9 appointment with ITO may be scheduled after the SSA visit, once the employee has the SSA receipt.
- The I-9 appointment may occur the same day as or after the SSA appointment.
- An SSA appointment confirmation alone is not sufficient—the SSA receipt is required.
- SSA appointments can take several weeks to secure.
- Starting work
- Employees may begin working only if they have:
- obtained an SSA receipt, and
- met with the ITO.
- Employees may not start work if either step is incomplete.
- Employees may begin working only if they have:
- After the SSN is issued
- Employees should notify the ITO once the actual SSN is received (typically 2–4 weeks after the SSA appointment).
Department and HR Liaison Responsibilities
- Monitor Mason Onboarding to confirm the employee has met with the ITO before the start date.
- Departments must not schedule international visa holders to work until all required steps are completed.
Please contact the ITO at inttax@gmu.edu with any questions.