Wages Paid to Alien Workers
Wages paid to aliens (non-U.S. citizens) employed in Florida are generally subject to reemployment tax under the same conditions that would apply to wages paid to United
States citizens working in Florida. By law, employment includes a service performed by an individual; therefore, unless there is a specific exemption in the law, the wages
earned by aliens are taxable. In Florida, there are only two specific exemptions from employment regarding aliens.
The exemption in Section 443.1216(13)(v), Florida Statutes (F.S.) states "Service performed by a nonresident alien for the period he or she is temporarily present
in the United States as a nonimmigrant under subparagraph (F) or subparagraph (J) of s. 101(a)(15) of the Immigration and Nationality Act, and which is performed to carry
out the purpose specified in subparagraph (F) or subparagraph (J), as applicable."
The Florida law, cited above, refers to the federal Immigration and Nationality Act. If you believe a worker fits into either subparagraph (F) or (J), as described
below, the worker should not be reported to the Florida Department of Revenue for reemployment tax.
The exemption in Section 443.1216(13)(x) F.S., states: "Service performed in agricultural labor by an individual who is an alien admitted to the United States
to perform service in agricultural labor under ss. 101(a)(15)(H) and 214(c) of the Immigration and Nationality Act." If you believe the agricultural
worker fits into this exemption, the worker should not be reported to the Florida Department of Revenue for reemployment tax.
If the employer can show that the services performed by an alien worker are included in either one of the two exemptions listed above, then the services are exempt
from reemployment tax. If the services are not included in the exemptions, then the services are taxable unless another non-alien exemption applies.