Updated on: 2025/08/04 14:26 (UTC)
Overview
Guyana, which officially is known as the Co-Operative Republic of Guyana, is a country in northern South America. Guyana is bordered to its northwest by Venezuela, to its southwest by Brazil’s state of Roraima, to its southeast by Brazil’s state of Pará, to its east by Suriname, and to its northeast by the Atlantic Ocean.
Guyana consists of 10 regions. The regions of Guyana are Barima-Waini, Pomeroon-Supernaam, Essequibo Islands-West Demerara, Demerara-Mahaica, Mahaica-Berbice, East Berbice-Corentyne, Cuyuni-Mazaruni, Potaro-Sipuruni, Upper Takatu-Upper Essequibo, and Upper Demerara-Berbice. The regions are also numbered Region 1 to Region 10, with the region numbers corresponding to the aforementioned order. Venezuela and Suriname both claim territory administered by Guyana. Venezuela claims all of Guyana’s territory west of the Essequibo River in central Guyana, while Suriname claims a portion of southeast Guyana adjacent to its border.
The primary written and spoken language used in Guyana is the English language, which also is Guyana’s official language. Among the other languages spoken or written in Guyana are Guyanese Creole, which is an English-based creole; American Indian languages from the Arawakan family; a dialect of Hindustani known as Caribbean Hindustani; and Modern Standard Chinese.
Guyana’s currency is the Guyanese dollar.
Employers are responsible for withholding income tax from employee wages, paying the employer portion of National Insurance tax and withholding the employee portion of National Insurance tax, and remitting those taxes to the national government. There are no other payroll-related taxes in Guyana. Employers are also responsible for providing basic workplace protections and benefits, such as vacations and holidays.
Foreign workers in Guyana generally are subject to the same taxation, compensation, and benefits provisions as Guyanese nationals, but must obtain the proper visas to work legally in Guyana.
Guyanese citizens working in the United States are covered by U.S. tax law with possible treaty and work status exclusions applying. Work within the U.S. states and territories is covered by various labor laws.
News articles regarding payroll in Guyana are available in
CURRENCY DETAILS
The currency of Guyana is the Guyanese dollar (G$). The internationally recognized three-letter currency code for the Guyanese dollar is GYD. The plural form of Guyanese dollar is Guyanese dollars.
When an amount of Guyanese dollars is written using the currency symbol G$ or the currency symbol GY$ to distinguish Guyanese dollars from other dollar currencies, and when Guyanese documents use the general dollar currency symbol $ to refer to Guyanese dollars, the symbol precedes the numerical value with no space between the numerical value and symbol.
One hundredth ( 1 ⁄ 100 ) of a Guyanese dollar is referred to as a cent, with the plural form of cents.
TAXES
The national government of Guyana enacts laws relating to taxation. Guyana’s taxes on employment income include income tax and National Insurance taxes, which cover many types of benefits. Employers are required to withhold income tax and the employee portion of National Insurance tax from employees’ wages and pay the employer portion of National Insurance tax based on employees’ wages.
The Guyana Revenue Authority is responsible for administering assessment and collection of income taxes withheld from employment income, and the National Insurance Scheme is responsible for administering assessment and collection of National Insurance taxes.
The tax year in Guyana is the calendar year from Jan. 1 to Dec. 31.
Coronavirus (Covid-19) Guidance: Businesses in Guyana can postpone income tax withholding deposits due from April to September 2020 to Sept. 30, 2020.
Income Taxes
Employees in Guyana are liable for personal income tax on their employment income.
Coverage: Generally, all businesses are required to withhold personal income tax from payments made to employees.
Rates and Thresholds: Income tax rates are levied on a progressive scale for residents, and without regard to the tax-free allowance, Guyana has two personal income tax rates of 28% and 40%. These rates apply to taxable income, which generally is income in excess of the tax-free allowance.
Effective for 2021, unchanged from 2020, the annual tax-free allowance is G$780,000 or one-third of the employee’s annual income, whichever is greater, and the monthly tax-free allowance is G$65,000 or one-third of the employee’s monthly income, whichever is greater.
Effective for 2021, unchanged from 2020, Guyana assesses a personal income tax rate of 28% on annual taxable income of up to G$1.56 million, i.e., monthly taxable income of up to G$130,000, and a personal income tax rate of 40% on annual taxable income of more than G$1.56 million, i.e., monthly taxable income of more than G$130,000.
Registration: Employers must register with the Guyana Revenue Authority within 30 days of starting business in the country by filing Form ATIN-C, Application for Taxpayer Identification Number Company/Partnership. Employers and employees must have a TIN to transact business with government agencies.
Taxable Amounts: Guyana residents generally are taxed on income received from all sources. Nonresidents generally are taxed on income received in Guyana.
Employees’ National Insurance taxes must be deducted from income subject to personal income tax. Types of payments not subject to income tax include severance pay, vacation allowances up to one month of an employee’s salary, and allowances for travel and expenses.
Because National Insurance taxes may be deducted from income subject to personal income tax, the Guyana Revenue Authority also includes the employee National Insurance contribution rate in the calculation of the allowance.
With regard to assessment of personal income tax, taxable income also is referred to in Guyana as chargeable income.
Withholding Methods: Employers must withhold income tax from payments to employees who are paid at least the annual tax-free allowance. Employers do not have to withhold income tax from the wages of employees who are not paid more than 105.6% of the annual tax-free allowance, which accounts for the employee National Insurance tax rate of 5.6%.
Returns and Remittance: A monthly return, Form 5, Tax Deduction Remittance Form, must be filed by the 14th day of the month following the reported month. Personal income tax withheld from payments to employees during a month must be remitted by the 14th day of the following month.
An annual return, Form 2, Return by Employers of Persons Employed by Them, must be filed by Feb. 28 of the year following the reported year. Employers also must fill out and provide Form 7B, which is a statement of wages paid, tax withheld, and National Insurance employee taxes withheld, to employees for submission with their income tax returns.
Employers may electronically submit Form 2 and Form 5 to the Guyana Revenue Authority using the authority’s eServices online filing portal.
Recordkeeping: Employers generally must retain records of income and expenses for purposes of personal income tax assessment for eight years from the date of the transaction to which they relate.
Penalties: Employers that fail to withhold income tax or remit withheld income tax may be subject to interest of 10% on the amount of tax due.
Employers that do not comply with recordkeeping requirements may have G$200,000 or 5% of the tax due, whichever is greater, added to their tax due, and may receive a fine of G$200,000 or imprisonment for six months.
Nonresident employers may be fined up to G$1 million for failing to comply with recordkeeping requirements regarding income taxes withheld from employment income.
Social Taxes
Guyana requires employees and employers to contribute to the National Insurance Scheme (NIS). The scheme provides several kinds of benefits, including for old age, invalidity, survivorship, sickness, maternity, funerals, and child care.
Coverage: Employees between the ages of 16 and 60 working in Guyana are covered by the scheme.
Rates and Thresholds: The total National Insurance tax rate is 14%, which consists of an employer portion of 8.4% and an employee portion of 5.6%. For employees over 60 years of age or under 16 years of age, the employer National Insurance tax rate is 1.5% on wages paid to them and there is no National Insurance tax assessed on such employees.
There is a maximum amount of assessable income for National Insurance taxes, which is expressed in both monthly and weekly amounts of income. The maximum amount of assessable income for National Insurance taxes is the maximum amount of wages paid to an employee upon which National Insurance taxes may be assessed.
Effective since Jan. 1, 2020, the maximum assessable amount of income for National Insurance tax is G$280,000 per month or G$64,615 per week.
Registration: Employers must register with the National Insurance Scheme using Form R1, Application for Registration as an Employer. Employers also must submit Form R4, Employed Person’s Application for Registration, on behalf of employees, and submit a list of employees that have been registered on Form R5, List of Employed Persons for Registration.
Taxable Amounts: National Insurance taxes are assessed on employees’ gross income, up to the maximum assessable amount of income. Among the types of payments that are taxable are overtime pay, cost-of-living bonuses, family allowances, commissions, payments for night work or other shift work, and holiday pay set aside for periodic payment. Among the types of payments that are not taxable are annual production bonuses and severance pay.
Withholding Methods: Employers withhold the employee portion of the National Insurance tax from employees’ pay.
Returns and Remittance: Employers must submit a monthly return of employees’ earnings and National Insurance taxes, called a contribution schedule, by the 15th day of the month following the month reported in the schedule. Form CS2 is used for employees who are paid monthly, while Form CS6 is used for employees who are paid weekly. Contribution schedules may be submitted on electronic media accompanied by Form CS3, Contribution Schedule Electronic Submission. A contribution schedule in spreadsheet format also is available from the NIS and may be submitted electronically using the NIS eSched online portal.
Recordkeeping: Employers are required to keep wage and tax data and other records related to National Insurance for five years.
Penalties: Employers may be assessed penalties under the National Insurance and Social Security Act and regulations.
Employers that fail to pay National Insurance taxes by the due date accrue interest at the rate charged by Guyanese banks on overdrafts, plus 1%.
Employers that either withhold or attempt to withhold the employer portion of National Insurance tax from employee wages may be fined G$75,000.
Employers that violate any provision of the primary regulations governing National Insurance taxes, the National Insurance and Social Security (Collection of Contributions) Regulations, which include registration, submission of contribution schedules, payment of National Insurance taxes, and recordkeeping, may be fined G$2,000, or G$3,000 plus an additional $3,000 per day if a violation continues after a first offense.
Other Taxes
Guyana’s national government does not assess any taxes on employment income other than those covered in the Income Taxes and Social Taxes sections of this primer.
State/Jurisdiction Taxes
Taxes on employment income are not assessed by any of Guyana’s administrative regions or local jurisdictions.
COMPENSATION AND BENEFITS
The Labour Act of Guyana and associated laws and orders regulate minimum wage requirements, overtime pay, regular hours of work, holidays, leave, wage payment, and termination pay. Guyana’s Ministry of Social Protection enforces the country’s labor laws.
While the Labour Act provides general wage and hour rules, more specific wage and hour rules for specific occupations may be provided in the Shops Act, the Factories Act, the Labour (Conditions of Employment of Certain Workers) Act, or a collective bargaining agreement.
Minimum Wage
Effective since Jan. 1, 2017, the private-sector minimum wage in Guyana is G$255 per hour, G$2,040 per day, G$10,200 per week, or G$44,200 per month.
Overtime
Overtime is defined as any hours worked beyond 40 hours during a week. Employees generally must be paid 150% of their normal pay for overtime hours worked.
Hours of Work
The normal work week is 40 hours and may not exceed five days per week. Sunday is considered a day of rest.
Leave
Employees are entitled to one day of annual leave with pay for each month of completed employment. Annual leave must be taken in periods of at least six days.
Employees must receive at least their daily wage for each day of annual leave taken. Employees may request to be paid the wages they would be paid for a period of annual leave before the period begins.
Employees are not entitled by law to types of leave other than annual leave. However, the National Insurance Scheme provides benefits for some other types of leave, which generally are paid at 70% of the employee’s average weekly salary.
For all types of leave benefits paid by the National Insurance Scheme, if an employee receives a benefit for two or more periods that are separated by eight weeks or less, all periods are considered one continuous period starting from the beginning of the first period.
Sick leave: Sick leave benefits are not paid for the first three days of illness, but are paid starting from the fourth day up to a maximum length of 26 weeks.
To qualify for sick leave benefits, employees must have paid National Insurance taxes at least 50 times and must have paid National Insurance taxes through employment during at least eight of the previous 13 weeks before the period of illness.
Maternity leave: Maternity leave benefits generally are paid for 13 weeks, but may be extended for another 13 weeks if the mother remains unable to work. The mother may choose to receive benefits starting up to six weeks before the due date of the child.
To qualify for maternity leave benefits, employees must have paid National Insurance taxes at least 15 times and must have paid National Insurance taxes through employment during at least seven of the previous 26 weeks before the period in which the benefit is claimed. Nonworking mothers who are not covered by the National Insurance Scheme may claim maternity leave benefits if their spouse fulfills the National Insurance tax payment requirements.
Temporary disability benefits: Temporary disability benefits, which in Guyana also are known as injury benefits, are paid to employees who are temporarily unable to work as a result of an injury or illness experienced during employment or resulting from employment. Benefits are not paid for the first three days of disability, but are paid starting from the fourth day up to a maximum length of 26 weeks. There is no requirement regarding a threshold number of times that an employee paid National Insurance taxes for the employee to be eligible for temporary disability benefits.
Holidays
Public holidays in Guyana for which employers must provide paid leave include:
- Jan. 1: New Year’s Day
- Feb. 23: Republic Day
- Phagwah, which internationally is known as Holi
- Good Friday
- Easter Monday
- May 1: Labor Day
- May 5: Arrival Day
- May 26: Independence Day
- First Monday in July: Caribbean Community (CARICOM) Day
- Aug. 1: Emancipation Day
- Eid-ul-adha, which internationally is known as Eid al-Adha
- Youman Nabi, which internationally is known as the birthday of the Prophet Mohammed
- Deepavali (Diwali)
- Nov. 1: All Saints’ Day
- Dec. 25: Christmas
- Dec. 26: Boxing Day
If Labor Day, Christmas, Boxing Day, or the designated days for Phagwah, Deepavali, Eid-ul-adha, or Youman Nabi occur on Sundays, the holiday is moved to the following day for the purpose of providing paid leave. If Christmas would occur on a Sunday and paid leave for Christmas therefore would occur Dec. 26, paid leave for Boxing Day would occur Dec. 27.
Wage Payment
Employers generally are required to pay employees weekly, biweekly, or monthly, unless another pay period is agreed upon.
Payments to employees must be in Guyanese dollars.
Bonuses and Special Benefits
Guyana does not require employers to provide bonuses to employees.
Termination Pay
Employers generally must provide notice before terminating employees unless the termination is by mutual consent. Employers must provide two weeks of advance notice for employees with less than one year of service and one month of advance notice for employees with at least one year of service.
In lieu of notice, employers may provide a payment of all wages and benefits owed to the employee up to the end of the required notice period.
Employers must provide severance payments to employees with at least one year of service. Employees must receive one week’s worth of wages for each of the first five years of service, two weeks’ worth of wages for the fifth through the ninth years of service, and three weeks’ worth of wages for each year of service starting with the 10th year of service, up to a maximum of 52 weeks’ worth of wages. Severance payments are exempt from both personal income tax and National Insurance tax.
Employees are not entitled to severance payments if they are terminated for misconduct or during a probationary period, if an employee is retiring and is entitled to an employer-provided pension, or if an employee is made redundant and unreasonably refuses an offer of a transfer of position from the employer that is within 10 miles of the employee’s previous work site and with similar conditions.
Wages equivalent to the number of days of leave accrued by the employee also must be paid upon termination.
Workers’ Compensation
Temporary disability benefits, also called injury benefits, are covered in the Leave section of this primer. The National Insurance Scheme pays several other kinds of monthly or one-time benefits to employees who are disabled or become deceased as a result of work-related accidents. These benefits include:
- Disablement benefit: Employees who have become disabled as a result of a work-related accident may receive a disablement benefit. The employee’s degree of disablement is assessed as a percentage. If the degree of disablement is up to 15%, the benefit is payable as a one-time payment, and if the degree of disablement is more than 15%, the benefit is paid monthly, either for the life of the employee or to a future date at which the disability is to be reassessed. The amount of the benefit is 70% of the employee’s average weekly wage, multiplied by the percentage of disablement. There is no requirement regarding a threshold number of times that an employee paid National Insurance taxes for the employee to be eligible for this benefit.
- Invalidity pension: Employees who have not been capable of work because of a work-related accident for at least 26 weeks and are likely to be permanently incapacitated may receive an invalidity pension. Employees must have paid National Insurance taxes at least 150 times, must be under 60 years of age, and must not be receiving National Insurance sick leave payments to receive an invalidity pension. The rate of the pension is 30% of the employee’s weekly wage, increased by 1% for each 50 payments of National Insurance tax that the employee has made beyond 250 payments of National Insurance tax. Employees who are not eligible for the pension, but have made at least 50 payments of National Insurance tax and are under 60 years of age, may instead receive a one-time payment calculated as one-twelfth ( 1 ⁄ 12 ) of the employee’s average annual wage, multiplied by the number of sets of 50 payments of National Insurance tax that the employee has made.
- Constant attendance benefit: Employees who are receiving either a disablement benefit or an invalidity pension and require constant care may receive a payment of G$200 per day to cover the cost of care.
- Death benefit: Survivors of employees who died because of a work-related accident may receive a monthly death benefit. There is no requirement regarding a threshold number of times that an employee paid National Insurance taxes for the employee’s survivors to be eligible for this benefit. The benefit generally is paid as 35% of the employee’s average weekly wage, with an increase of 11 2 ⁄ 3 % for each dependent, up to a maximum of 70% of the employee’s average weekly wage.
- Survivors’ benefit: Survivors of employees who received an old-age pension or an invalidity pension, or would have been entitled to either benefit, may receive a monthly survivors’ benefit. There is no requirement regarding a threshold number of times that an employee paid National Insurance taxes for the employee’s survivors to be eligible for this benefit. The amount of the benefit for a widow or widower is 50% of the employee’s old-age or invalidity pension, increased by 16 2 ⁄ 3 %
for each dependent, up to a maximum of three dependents, which provides a benefit equivalent to 100% of the employee’s old-age or invalidity pension. For orphans, the amount of the benefit is 33 1 ⁄ 3 % of the employee’s old-age or invalidity pension. If the employee was entitled to an old-age or invalidity pension, but did not receive it, the survivors’ benefit is instead a one-time payment. The one-time payment is paid in installments if it is at least 60 times the minimum pension payment.
- Funeral benefit: A funeral benefit may be paid to the person responsible for organizing an employee’s funeral. Employees must have paid National Insurance taxes at least 50 times to be eligible for the benefit. Spouses of employees who paid National Insurance taxes at least 50 times are also eligible.
Recordkeeping
Employers are required to keep records of wages paid to employees.
Employers must keep records of periods of annual leave taken, including employees’ names and addresses, dates of hire, the dates of leave periods and number of days taken, and amounts paid for leave periods. For terminated employees, the records also must show the termination date, the number of unused days of leave the employee accrued, and amounts paid for such unused days.
FOREIGN WORKERS
Foreign workers are entitled to the same rights as Guyanese citizens and are generally covered by the same tax and workplace laws.
Visas: Generally, North American visitors can travel to Guyana for business and leisure for up to three months without a visa. Such a permit to enter Guyana may be extended to a length of up to three years.
Business visas may be issued for up to five years and are renewable.
Work permits allow a foreigner to work in Guyana for three years and are renewable. Applications must include employer contact information and the employee’s name, address, and gender.
University graduates and skilled workers in certain other industries who are nationals of a Caribbean Community (CARICOM) member state can enter and stay in Guyana for an indefinite period by presenting a passport from the member state, supporting documents, and a certificate from the member state equivalent to Guyana’s Certificate of Recognition of Caribbean Community Skills Qualification.
Taxes: Foreign workers are subject to the same personal income tax rates and social tax provisions as Guyanese nationals.
Wages/Payments: All workers must be compensated in Guyanese dollars.
WORKING IN THE UNITED STATES
Foreign workers from Guyana must meet general visa requirements and be certified to be employed in the U.S. General visa requirements for the U.S. are included in the separate
U.S. employers also must check the names of all new-hires and employees against the Specially Designated Nationals and Blocked Persons List, administered by the Treasury Department’s Office of Foreign Assets Control (OFAC). Because OFAC prohibits financial transactions with individuals on the list, employers cannot employ them and may face fines for failing to comply.
For tax purposes, Guyanese citizens are subject to U.S. employment-based taxation on income earned in the U.S. unless they can claim an exemption under certain tax treaty provisions or they work under specific visa types that exempt earnings from taxes.
State and local taxation of Guyanese workers also can apply, although some states within the U.S. recognize international tax treaties that can eliminate that income tax liability for foreign workers.
The U.S. labor laws apply to all workers employed and providing services in the country.
Work eligibility as an employee is contingent upon Department of Homeland Security and Labor Department approval and the employee receiving a U.S. Social Security number from the Social Security Administration.
Tax Residency: In general, employees working in the U.S. on a temporary basis are considered nonresidents for tax purposes unless they qualify for resident status. Employees can be granted permanent resident status through the so-called green card test or if they meet the substantial presence test under the U.S. tax code. More information on these requirements is in the
Permanent residents are subject to U.S. tax requirements the same as U.S. citizens and are taxed under the U.S. system on their worldwide earnings.
Income Taxes: Generally, nonresidents in the U.S. who are from Guyana and are working in the U.S. are subject to U.S. taxes based on their U.S.-sourced income. Income is taxed differently based on whether it is categorized as wage income or nonwage income, which includes interest and dividends.
A Form W-4, Employee’s Withholding Certificate, must be filed by each employee with their employer. All nonresidents in the U.S. who are from Guyana and are working in the U.S. must claim “single” in Step 1c, regardless of marital status; write “Nonresident Alien” or “NRA” in the space under Step 4c of the form; and may not claim “exempt” in the space under Step 4c.
Nonresident alien employees may adjust withholding using Step 2b or 2c of the Form W-4; certain employees also may be able to use Steps 3, 4a, or 4b. More information about Form W-4 requirements for nonresident alien employees is available in the
Although the versions of Form W-4 issued in 2020 or later significantly differ from the versions issued in 2019 or earlier, nonresident employees that filed a valid version of Form W-4 from 2019 or earlier with their employer do not need to file another Form W-4 with the employer unless they need to implement a change for their withholding. On Forms W-4 issued in 2019 or earlier, nonresident alien employees were required to check the “single” box on line 3, regardless of marital status; write “Nonresident Alien” or “NRA” above the dotted line on line 6; and were not permitted to claim “exempt” on line 7 of the form.
An additional amount is added to a nonresident alien employee’s wages for calculating federal income tax withholding, with the amount based on pay period frequency and the date of the employee’s most recently filed Form W-4. The table of additional amounts applicable to Forms W-4 from 2020 or later and the table applicable to Forms W-4 issued before 2020 are available in the
Nonwage income and self-employed foreign workers can be subject to income tax withholding at a flat rate of 30%.
Additionally, foreign workers may be taxed differently based on the specific type of visa they hold.
Tax treaties: Guyana and the U.S. have not entered into an income tax treaty.
Social Taxes: Most foreign workers are subject to paying into the U.S. Social Security system. Foreign nationals who are exempt from paying income tax and who do not have the eligibility to receive a Social Security number may not be required to pay social taxes. Foreign workers contributing to Social Security for a certain time period may be eligible to receive benefits.
Generally, foreign workers in the U.S. that have specific visas as exchange visitors or students or who are temporarily in the U.S. for agricultural work are not subject to social taxes on income that is obtained from the purpose in which they originally entered the U.S.
Totalization Agreements: Guyana and the U.S. have not entered into a totalization agreement.
Wage Payment: Under certain visas for certain types of employment, employers are required to pay foreign workers the higher of either the prevailing wage or the actual wage that is paid to U.S. workers that have similar skills and qualifications.
There are no particular requirements that employees be paid in U.S. dollars.
TREATY ARRANGEMENTS
Guyana has entered into four income tax treaties.
The countries with which Guyana has a bilateral income tax treaty are Canada, Kuwait, and the United Kingdom.
A multilateral income tax treaty, the Caribbean Community (CARICOM) double taxation avoidance treaty, is in effect for Guyana and 11 other members: Antigua and Barbuda, Barbados, Belize, Dominica, Grenada, Jamaica, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, and Trinidad and Tobago. The treaty also applies to the British overseas territory of Montserrat. Guyana and the 11 other treaty members all are CARICOM members, but there are other CARICOM members not covered by the treaty.
A totalization agreement for social tax purposes is in effect for Guyana and other members of CARICOM: Antigua and Barbuda, Barbados, Belize, Grenada, Jamaica, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, Suriname and Trinidad and Tobago. The treaty also applies to the British overseas territory of Montserrat. (Not all CARICOM members are covered by the treaty.)The agreement has been signed, but is not yet in force for the Bahamas and Dominica.
RESOURCES
All resources are in English unless otherwise noted.
General
U.S. State Department: U.S. Relations With Guyana
U.S. Central Intelligence Agency:
- The World Factbook: Guyana
- The World Factbook: Languages
U.S. Department of Commerce: Export.gov: Guyana - Business Travel
Ministry of Legal Affairs: Laws of Guyana
Parliament of Guyana
Official Gazette of Guyana
Taxes
Guyana Revenue Authority
National Insurance Scheme
Income Tax Act
National Insurance and Social Security Act
Compensation and Benefits
Labour Act
Labour (National Minimum Wage) Order, 2016
Leave with Pay Act
Termination of Employment and Severance Pay Act
Foreign Workers
Embassy of Guyana in Washington, D.C.
Ministry of Foreign Affairs
Working in the United States
U.S. Department of Labor:
- Foreign Labor Certification
- Hiring Foreign Workers
U.S. Internal Revenue Service:
- IRS Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens
- IRS Publication 15, Circular E, Employer’s Tax Guide
- IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
- IRS Publication 519, U.S. Tax Guide for Aliens
- IRS Publication 901, U.S. Tax Treaties