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Employers With G-4 Visas Employing Domestics with G-5 Visas
Employer Payroll Tax Responsibilities

Courtesy of Home/Work Solutions, Inc.

HomeWork Solutions provides payroll and tax services to employer's with domestics working in the US on a G-5 Visa. Generally, G-5 domestics are sponsored by a staff member of a Non-Governmental Organization who themself is a resident with a G-4 visa. The following is a summary of key payroll tax responsibilities of domestic employers in the US.

• The staff member with the G-4 visa is the G-5's sponsor. The G-5 may ONLY work for this person, must be paid for a minimum of 35 hours work per week for every week the G-5 is present in the U.S. and able to work, and must report the dismissal of the G-5 to the sponsoring organization.
  
  
• The sponsoring G-4 must register with the Federal Government and the State Government to obtain employer identification numbers [account numbers].
  
  HomeWork Solutions obtains the Federal Employer ID number for clients. We will either complete and submit all state registration forms (where permitted under state registation systems) or mail the completed form signature ready to the employer as part of service registration. Employer responsibility is to sign the form and mail/fax as instructed.
  
  
• Employers may withhold [deduct] the employee portion of Social Security and Medicare taxes [7.65% of gross wage] from the employees pay.
  
  
• The sponsoring G-4 is responsible to remit ALL Social Security and Medicare Taxes - both employer and employee portions - to the Federal Government. If the sponsoring G-4 does not withhold the employee portion of the taxes, the sponsoring G-4 remains obligated to send the employee portion to the government.
  
  
• The sponsoring G-4 must report wages paid to the employee and compute and remit unemployment taxes to the state. This is generally on a quarterly basis.
  
  HomeWork Solutions' clients receive all quarterly and annual forms completed and signature ready. Employer responsibility is to confirm the wages paid, sign the form(s) and mail with the tax remittance(s) as instructed.
  
  
• The sponsoring G-4 must provide the employee with a Form W-2 Wage and Tax statement no later than January 31 documenting wages and taxes for the prior year. Federal Employer Identification Number and the employee Social Security Number are required for this form.
  
  HomeWork Solutions' clients receive Form(s) W-2 completed and ready for distribution. Employer responsibility is to distribute the form(s) to the employee(s) as instructed.
  
  
• The sponsoring G-4 must mail appropriate copies of Form(s) W-2 along with Form W-3 to the Social Security Administration no later than February 28th.
  
  HomeWork Solutions' clients receive these forms completed and signature ready with a pre-addressed envelope. Employer responsibility is to sign the form and mail as instructed.
  
  
• G-4 staff members sponsored by the World Bank are subject to annual audit of their payroll tax records, employee time cards, and verification of insurance (G-5 medical and Worker's Compensation where required).
  
  HomeWork Solutions' clients will receive, upon request, a completed tax audit form. The G-4 employer remains responsible for all time tracking and maintenance of appropriate policies of insurance.