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
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.