Presentation is loading. Please wait.

Presentation is loading. Please wait.

Payment Requirements for International Employees and Independent Contractors Jon Ahlberg – International Office Robert Seese – International Office Sally.

Similar presentations

Presentation on theme: "Payment Requirements for International Employees and Independent Contractors Jon Ahlberg – International Office Robert Seese – International Office Sally."— Presentation transcript:

1 Payment Requirements for International Employees and Independent Contractors Jon Ahlberg – International Office Robert Seese – International Office Sally Moss – Office of Payroll & Tax Compliance LynnAnn Brewer – Human Resources Marcy Young – Office of Payroll & Tax Compliance

2 International Students Robert Seese International Office 2

3 Who is an international student? An international student is a student who enrolls in a U.S. academic program and whose status is non-immigrant. Common non-immigrant statuses are A-1, A-2, B1, B-2, E-1, E-2, F-1, F-2, H-1, H-4, J- 1, J-2, L-1, L-2, M-1, R-1 and R-2. F-1 is the most common status used by international students. A student who has applied for or received permanent residency, refugee status or asylum in the U.S. is not considered to be an international student by the U.S. Citizenship & Immigration Services (USCIS).

4 International students at Texas State Fall 2012 Total International Students: 375 F Visa 325 Other Visa 50

5 5

6 International Students On-Campus Employment F1/J1 students can engage in on-campus employment Limited to part-time (20 hrs max) during fall and spring Full-time during summer, winter, and spring breaks if not taking classes. If taking classes 25 hrs/wk.

7 What on-campus employers should do Provide a job employment letter for the international student that meets the Social Security Office requirements. Information given to hiring entity by the International Office: Note to hiring office, department, or program: The content and format of the letter on the following page were dictated by the San Marcos Social Security Office. Based on your letter, our office will generate a second letter. The student will take both letters to the San Marcos Social Security Office to apply for an SSN and be issued an application receipt. Note that these letters are not accepted at Social Security Offices outside of San Marcos. It may take a week or two for the SSN to be generated and the card mailed to the student. However, after presenting all hiring paperwork to the Payroll Office, including the application receipt provided by the Social Security Office, the student will be allowed to start work. The contact person in the Office of Payroll & Tax Compliance is Sally Moss, or

8 Job Offer Letter Template Form (Must be on Texas State University letterhead) [Date] Texas State University International Office: The [office/department/program] of Texas State University, has hired international student, [name], for the position of [ ], beginning [exact date -- not just the semester]. The student’s immediate supervisor, [name], can be contacted by phone at [ ] or by email at [ ]. Please issue the student a letter to present to the Social Security Office to apply for a Social Security number. Sincerely, [supervisor or administrative staff person]

9 What the student should do 1) Secure a job offer letter from the on-campus employer. 2) Request a proof-of-enrollment letter from the International Office. Student should submit the request along with the job offer. 3) Request a SSN through the Social Security Office.


11 Student Employment - Q & A How long does it take the International Office (IO) to issue the proof-of- enrollment letter? In most cases the IO can issue the letter on the spot. How soon after they apply for the SSN can the student start working? They can start working as soon as they give Sally Moss at the Office of Payroll & Tax Compliance their application receipt from the SS Office. Who can sign the job offer letter? Your Administrative Assistant or any other full-time staff in your office or department can sign the job offer letter needed for the SSN. For more information visit our website at

12 Contact Information 601 University Drive, Hill House Phone: 512-245-8988 Email: 12

13 J-1 Exchange Visitors Robert Seese International Office 13

14 J-1 Exchange Visitor Program “The U.S. Department of State administers the Mutual Educational and Cultural Exchange Act of 1961, as amended. The Act promotes mutual understanding between the people of the United States and other countries by means of educational and cultural exchange. The Exchange Visitor Program provides foreign nationals with opportunities to participate in exchange programs in the United States and then return to share their experiences.”

15 J1 Exchange Visitor Program Cont’d Qualified Foreign nationals under this status can engage in research, teaching, lecturing, observing, or consulting at research institutions…educational institutions, or similar types of institutions in the United States. The intention of this program is that EVs return to their home country upon completion of the program.

16 The Most Common Categories Professor- primary activity: teaching Research Scholar-primary activity: research Both of these categories may have program lengths of up to five years Short-term Scholar -activities can be teaching and/or research. The maximum stay for this category is up to 6 months and is ideal for a repeat program that may occur once per year for several years.

17 Restrictions One year bar-If the EV was in the U.S. in J status for over 6 months the EV must return to the home country for at least one year before beginning a new J-1 program. Two-Year Home-Country Residency Requirement-Some EVs must remain in their home country for a minimum of 2 years before beginning a new J-1 program; waivers are possible, but limited

18 What department should do. 1.Request DS-2019 fill in form and accompanying J-1 information 2.Sponsoring professor sign and return form and attachments to Bob Seese at the International Office 3.Pick up the completed DS-2019 form with accompanying information from the International Office 4.Send the DS-2019 and accompanying documentation to the prospective EV.

19 What the prospective J-1 Exchange Visitor should do 1. Receive the DS-2019 and accompanying documents from the sponsoring department. 2. Follow the instructions regarding payment of the SEVIS fee and applying for a J-1 and J-2 visas. 3. Arrive at Texas State and make an appointment and orientation with Dr. Seese within 20 days of the program start date indicated on the DS-2019..

20 J-1 Exchange Visitors Cont’d (3 cont’d) At the appointment/orientation: -provide all DS-2019s, Passports, I-94 Cards -provide proof of medical insurance for yourself and any dependents -provide local home address, phone number and email address

21 J-1 Exchange Visitors Cont’d 4. Only work in and for the sponsoring department(s) that requested your DS-2019 and invited you to Texas State or other institutions listed on the DS-2019. 5. J-2s (dependents of J-1s) may apply for work permission to work on or off campus. Income from work must not be required for support of the J-1 and J-2(s)

22 J-1 Exchange Visitors Cont’d 6. Leave the U.S. within 30 days of your program end date or the program end date on your DS- 2019, whichever is sooner.

23 Occasional Lectures or Consultations J1s can lecture or consult at institutions not listed on the Form DS-2019 if his or her Responsible Officer issues a written authorization of such activity. Such written authorization must be attached to the participant's Form DS-2019. If wages or other remuneration are received by the exchange visitor for such activities, the exchange visitor must act as an independent contractor, as such term is defined in 8 CFR 274a.1(j). It is best to plan the program ahead of time and include information related to these visits on the DS- 2019, if possible.

24 J1 Exchange Visitor Employment – Q & A

25 Contact Information Robert Seese Director of International Office 601 University Drive, Hill House Phone: 512-245-7966 Email: 25

26 H1-B Temporary Worker and Specialty Occupation Workers Jon Ahlberg International Office 26

27 H-1B Temporary Worker & TN NAFTA Professional

28 What is an H-1B? The H-1B is a nonimmigrant classification used by a foreign national who will be employed temporarily in a “specialty occupation.” A specialty occupation requires theoretical and practical application of a body of specialized knowledge along with at least a bachelor’s degree or its equivalent. H-1B employees may only work for the petitioning U.S. employer and only in the H-1B activities described in the petition.

29 How does one apply? The employer must file a Labor Condition Application (LCA) with the Department of Labor attesting to several items, including payment of prevailing wages for the position, and the working conditions offered. The employer then files a form I-129 Petition for a Non-immigrant Worker with U.S. Citizenship and Immigration Service (USCIS). If the foreign national is already in the U.S. in a different status, the approval of the I-129 constitutes a change of status to H-1B. If the foreign national is outside the U.S., then they may apply for an H-1B visa for entry.

30 When to begin Before hiring a foreign national for any position, departments should first contact the International Office to assess the appropriate employment authorization. In addition, due to U.S. government regulations regarding wage requirements, departments must work in close consultation with the International Office and Faculty Records before finalizing salary and terms of contract with an international prospective that requires processing H-1B employment authorization.

31 What the department does Consult with the International Office and Faculty Records to hire a foreign national with H-1B employment authorization Complete the LCA and Actual Wage worksheets provided by the International Office and return to the International Office Meet prevailing wage requirements Review, sign and certify appropriate documents as provided by the International Office

32 What the International Office does – Submits wage documents to the Texas Workforce Commission – Submits the Labor Condition Application to the Department of Labor – Prepares and posts LCA notices – Prepares the petitioning letter, application forms I-129 and I-129W – Prepares memos for check issuance and picks up check from Accounting – Overnights the H-1B petition to the US Citizenship and Immigration Services (USCIS) – Notifies the "contact" person named on the worksheet when the petition is receipted and approved by USCIS.

33 How much does it cost? The cost for H-1B authorization from USCIS is $320, in addition to a Fraud Prevention and Detection fee of $500. These fees have to be paid by separate checks to the Department of Homeland Security. USCIS views this cost as an "employer's expense of doing business", and it is regularly paid by our departments and schools at Texas State. To arrange payment of these fees, the department needs to submit a TXST Payment Request (Form #AP-1) to Accounting along with a memo of explanation from the International Office.

34 How long does the process take? Internal processing time for submission of H-1B petitions is usually three or more weeks once all documents have been received by the IO USCIS adjudication time ranges from two to seven months For an additional $1000, USCIS will expedite the adjudication within two weeks. This is known as Premium Processing and can be requested either at the initial submission of the petition or at any time thereafter if necessary

35 How long can a foreign national be employed in H-1B status? Under current law, a foreign national can be in H-1B status for a maximum period of six years at a time. After that time, they must remain outside the United States for one year before another H-1B petition can be approved. If the employee is dismissed from employment before the end of the period of authorized stay, the employer is liable for the reasonable costs of return transportation of the employee abroad.

36 When must wages to the H-1B employee begin and for how long? In the case of an H-1B non-immigrant for whom a petition has been approved but who has not yet begun employment, the employer's obligation to pay the required wage begins no later than thirty days after the worker is admitted to the U.S. in H-1B status, or sixty days after the person becomes eligible to work for the employer if he or she is already present in the U.S. at the time of petition approval. The employer is required by law to pay the stated salary to the employee until the end of the H-1B authorization.

37 TN NAFTA Professional NAFTA is the North American Free Trade Agreement. It creates special economic and trade relationships for the United States, Canada and Mexico. The nonimmigrant NAFTA Professional (TN) visa allows citizens of Canada and Mexico, as NAFTA professionals to work in the United States. The requirements for applying for citizens of Canada and Mexico are different. The maximum period of admission into the U.S is one year. The US Citizenship and Immigration Services (USCIS) grants extensions of stay in time amounts of one year. There is no limit on the number of years a TN visa holder can stay in the United States. However, the TN visa status is not for permanent residence.

38 Qualifications Applicant is a citizen of Canada or Mexico; Profession is on the NAFTA list; Position in the U.S. requires a NAFTA professional; Mexican or Canadian applicant is to work in a prearranged full-time or part-time job, for a U.S. employer. Self employment is not permitted; Professional Canadian or Mexican citizen has the qualifications of the profession Additionally, as nonimmigrants, applicants must demonstrate that their stay is a temporary period that has a reasonable, finite end that does not equate to permanent residence.

39 Requirements for Canadian Citizens Canadian citizens usually do not need a visa as a NAFTA Professional, although a visa can be issued to qualified TN visa applicants upon request. A Canadian citizen without a TN visa can apply at a U.S. port of entry with all of the following: Request for admission under TN status to Department of Homeland Security, Customs and Border Protection, U.S. immigration officer; Employment Letter - Evidence of professional employment. See Employment Letter below; Proof of professional qualifications, such as transcripts of grades, licenses, certificates, degrees, and/or records of previous employment; Proof of ability to meet applicable license requirements; Proof of Canadian citizenship- Canadian citizens may present a passport, as visas are not required, or they may provide secondary evidence, such as a birth certificate. However, Canadian citizens traveling to the United States from outside the Western Hemisphere are required to present a valid passport at the port-of-entry; Fee of U.S. $50

40 Requirements for Mexican Citizens Mexican citizens may apply at consular sections around the world for a NAFTA professional (TN) visa. As part of the visa application process, an interview at the embassy consular section is required for most visa applicants. Interviews are generally by appointment only. As part of the visa interview, an ink-free, digital fingerprint scan can generally be expected. The waiting time for an interview appointment for most applicants is a few weeks or less, but for some embassy consular sections it can be considerably longer. Each Mexican applicant for a TN visa must submit these forms and documentation, and submit fees as explained below: An application, Nonimmigrant Visa Application, Form DS-156, completed and signed Supplemental Nonimmigrant Visa Application, Form DS-157 provides additional information about the travel plans. Submission of this completed form is required for all male applicants between 16-45 years of age. It is also required for all applicants from state sponsors of terrorism age 16 and over, irrespective of gender, without exception. For this purpose nationals of the following countries designated as state sponsors of terrorism, including North Korea, Cuba, Syria, Sudan, and Iran must submit the supplemental form A passport valid for travel to the United States and with a validity date at least six months beyond the applicant's intended period of stay in the United States (unless country-specific agreements provide exemptions).country-specific agreements Fee of US $131 for the visa application fee plus US $100 for the visa issuance fee Letter of employment in the United States (see below)

41 Employment Letter The employer in the U.S. must provide to the applicant a Letter of Employment in the United States. The letter must indicate that the position in question in the U.S. requires the employment of a person in a professional capacity, The applicant must present evidence of professional employment to satisfy the Consular Officer of your plans to be employed in prearranged business activities for a U.S. employer(s) or entity(ies) at a professional level. Part-time employment is permitted. Self-employment is not permitted. An employment letter or contract providing a detailed description of the business activities may be provided from the U.S. or foreign employer, and should state the following: Activity in which the applicant shall be engaged; Purpose of entry; Anticipated length of stay; Educational qualifications or appropriate credentials demonstrating professional status; Evidence of compliance with DHS regulations, and/or state laws; and Arrangements for pay. Although not required, proof of licensure to practice a given profession in the United States may be offered along with a job offer letter, or other documentation in support of a TN visa application.

42 Contact Information Jon Ahlberg Assistant Director of International Office 601 University Drive, Hill House Phone: 245-7966 Email: 42

43 Hiring and Payroll Process Sally Moss Payroll Services Assistant

44 Topics to be Covered Hiring Process of an International Employee W-4 information Purpose of Office of Payroll & Tax Compliance Documents needed SSN requirement Contact information

45 Hiring Process All International employees need to be sent to the Office of Payroll & Tax Compliance to meet with Sally Moss All employees need to have either a SSN or a receipt from the SS Office showing that they have applied for one before they are allowed to start working

46 W-4 Information Do not include a W-4 form in the employment packet – Correct W-4 forms will be processed for the employee once they have met with Sally Moss in the Office of Payroll & Tax Compliance A W-4 form can’t be completed until individual has a SSN Some International employees have specific W-4 forms to sign

47 Purpose of Office of Payroll & Tax Compliance Determine correct tax status Collect copies of documents Collect Foreign National Information form Enter information into The International Tax Navigator which will print their W-4 and any other tax documents that may apply to that individual

48 Documents needed Foreign National Information Form I-94 (card in passport which has the date of entry into the U.S. stamped on it along with Visa classification) U.S. Visa (if applicable) I-20, DS-2019 or I-797 Passport page with expiration date of passport Receipt from Social Security Office showing individual has applied for SSN (only if person doesn’t have a SSN)

49 SSN REQUIREMENT Determination that the employee is authorized for employment – Hiring department will need to give the employee a Job Offer letter – The employee will take this letter to the International Office and will need to pick up a proof of enrollment letter – The employee will go to the SSA office to apply for SSN and will obtain receipt of application which needs to be taken to Sally Moss in the Office of Payroll & Tax Compliance before they start working

50 Contact Information Sally Moss Payroll Services Assistant 601 University Drive, JCK 582 Phone: 245-8310 Email: Office of Payroll & Tax Compliance Website: 50

51 I-9 Form Guide How to Complete the I-9 Form LynnAnn Brewer Human Resources

52 What Do I Need to Know? Why employers must verify Employment Authorization and Identity of new employees? How to Complete the Form I-9 for F1 Visa employees Acceptable Documents for Verifying Employment 52

53 Why employers must verify Employment Authorization and Identity of new employees? Immigration Reform and Control Act 1986 Immigration Act 1990 Illegal Immigration Reform and Immigrant Responsibility Act 1996 Homeland Security Act 2002 July 2, 200853

54 What Does the I-9 Form Look Like? The form is 5 pages long and takes 12 minutes to complete. New employee must receive the complete form which includes all the instructions and list of acceptable documents. July 2, 200854

55 Deadlines Employee must complete Section 1 of the Form I-9 by his or her 1 st day of work for pay. Employees may complete the form at any time between acceptance of a job offer and the first day of work. Employer must review the employee’s documents and fully complete Section 2 with in 3 business days of the first day of work for pay. You may not begin the Form I-9 process until you offer an individual a job and he or she has accepted the offer. July 2, 200855

56 Completing Section 1 July 2, 2008 56

57 Completing Section 1 The new employee must complete Form I-9 in person to verify, identify and provide original supporting documents. Supporting documents should be copied and handed back to the employee. Attach the copies to the I-9 Don’t tell or suggest what documents the employee should present. A new employee who has applied for a Social Security number but not yet received it should write “Applied For” in the box intended for the number. When the employee receives the number, Human Resources will cross out “Applied For”, insert the number, and initial and date the change. Leave no blanks and complete all fields July, 2, 200857

58 Completing Section 2 July 2, 200858

59 Completing the Form I-9 for F-1 Visa Holders July 2, 200859

60 Details In Section 2, List A field of the Form I-9, you should list the following information: Document Title – enter “unexpired foreign passport” Issuing Authority – enter the foreign government that issued the passport and expiration date Document Number – I-94 or I-94A number Expiration Date – the date on the passport and is usually listed on the personal profile page but extensions may be recorded on other pages Document Number – I-20 number Expiration Date – the date or notation listed on form I-20 60

61 Acceptable Documents for Verifying Employment Authorization and Identity 61

62 Acceptable Documents for Verifying Employment Authorization and Identity 62

63 Key Highlights The I-9 Form is required by law to be completed by the 1 st day of employment and documents be reviewed by the 3 rd day The employee completes Section 1 and the 6 fields The employer completes Section 2 and the 3 fields All field must be completed for the form to be valid 63

64 Questions? 64

65 I-9 Resources I-9 Form: I-9 Handbook (CAUTION: rev. 1991): I-9 process in a Nutshell: Office of Special Counsel (Dept. of Justice): 10 Steps to avoid employment discrimination: July 2, 200865

66 Contact Information LynnAnn Brewer Employment Manager 601 University Drive, JCK 340 Phone: 245-6583 Email: 66

67 Tax Issues for NRA foreign visitors Marcy Young Tax Specialist Office of Payroll & Tax Compliance 67

68 Types of Payments to NRA foreign visitors who visit Texas State for less than 9 days Honorarium and/or Travel: Honorarium rules B1/B2 visa, or similar visa, is required. Visa waiver countries don’t issue a visa, so a passport is sufficient. Can only perform services at university for 9 days or less. Can only have received payment from 5 other institutions within 6 month prior period. J1 sponsored by another university Must receive permission in writing from the sponsoring institution to be paid by Texas State. The Tax Specialist will request permission by contacting the Responsible Officer listed on the J1’s DS-2019. Travel Foreign scholars may be paid or reimbursed for travel without tax if we have travel receipts as backup. The Travel Office at Texas State handles all travel applications, approvals and payments. Prizes - A contest prize may be paid under the honorarium rules. 68

69 Steps to Take 1.Contact the Tax Specialist: a.Foreign National Information form – ask the foreign scholar to complete and return, and submit it to the Tax Specialist. This helps the Tax Specialist determine: 1.The country of citizenship and the visa status of the visitor. 2.Whether or not they have a social security or taxpayer number. 3.Whether or not permission from a sponsor is required for payment. b.Advice – The Tax Specialist will advise you whether or not tax withholding is required, and whether or not a meeting with the foreign visitor is required to complete paperwork. A copy of the visitor’s visa and passport are necessary when the visitor arrives on campus. 2.Send Letter of Invitation to foreign scholar, and copy to Tax Specialist. 3.Assist with Obtaining Correct Visa: Contact the International Office if needed. 4.Travel Application and Travel Reimbursement for Non-Employees: If paying travel, you must contact the Travel Office to complete a travel application and submit the Travel Reimbursement for Non-Employees. Travel from a foreign country must be approved by President Trauth. This is part of the travel application process. 5.Vendor Maintenance Form (Form FS-01) – completed by NRA and submitted directly to the FI Master Data Center 6.Contracted Services Payment Voucher(Form FS-03 ) 69

70 Example of honorarium payment to a foreign visitor Example 1 – The Journalism Department at Texas State invited a film student, Mr. Montero, from Chile, to present his documentary at the Texas State Foreign Documentary Festival. He visited Texas State for 5 days with a B1/B2 visa to present his film, and won first prize - $1,000. 1.Foreign National Information Form and Vendor Maintenance form – These forms were completed by Mr. Montero and sent to the university per instructions on the form. 2.Contracted Services Payment Voucher – Once approved for honorarium payment by the Tax Specialist, this form was completed by the department and sent to the Tax Specialist. 3.No tax treaty – The Tax Specialist advised that there is no U.S. tax treaty with Chile, therefore 30% withholding from the prize was required. The department asked for a copy of his visa and passport and sent it to the Tax Specialist, so a meeting was not required with the Tax Specialist. 4.1042-S tax form - Mr. Montero received a 1042-S form at the end of the year showing $1000 in income, with $300 tax withheld. He can file a U.S. tax return (1040-NR) to recover withheld tax. 70

71 Example of honorarium and travel paid on behalf of a foreign visitor Example 1 – The Music Department invited a violinist, Ms. Halle, from Berlin to participate in a music festival at Texas State. They offered to pay travel as well as honorarium. 1.Foreign National Information Form and Vendor Maintenance form – These forms were completed by Ms. Halle and sent to the university per instructions on the form. 2.Travel Application and Travel Reimbursement Form for Non-Employees – Since travel was paid separately, the department completed a travel application through the Travel Office and obtained approval from the President, then submitted a Travel Reimbursement form for Non- employees with attached receipts to the Travel Office. 3.Contracted Services Payment Voucher –was sent to the Tax Specialist for payment of the honorarium. 4.No taxpayer number, no tax treaty – Since Ms. Halle did not have a taxpayer number, she was not eligible to apply for the tax treaty. 30% withholding was required from the honorarium, but not the travel. A 1042-S form was sent to Ms. Halle in January. She can apply for a tax number and tax treaty exemption when she files her tax return. 71

72 Example of honorarium payment to a J1 scholar visiting from another university. Example 2 – The English Department at Texas State invited a distinguished speaker, Ms. Habish from Egypt to present a lecture at Texas State. Ms. Habish is a J1 Fulbright Scholar-In-Residence at another U.S. university. She visited Texas State for 3 days with a J1 visa, and was paid $500. 1.Foreign National Information Form, Vendor Maintenance form and DS-2019 – The department sent the Vendor Maintenance form and FNIF form to Ms. Habish and requested a copy of her DS-2019. Ms. Habish completed the forms and sent them and the DS-2019 to the university per instructions on the forms. 2.DS-2019 form – The Tax Specialist approved payment of honorarium, and also requested permission in writing from the Responsible Officer listed on the form. 3.IRS Form 8233 - Ms. Habish met with the Tax Specialist to apply for a tax treaty exemption. Since she already has a social security number, she is eligible to apply for the exemption. After the required 10 day waiting period, payment was made to Ms. Habish without tax withholding. 4.Contracted Services Payment Voucher – Completed by the department to pay Ms. Habish, and sent to the Tax Specialist. 5.1042-S tax form – Ms. Habish received a 1042-S form at the end of the year. She can, but is not required to file a U.S. tax return (1040-NR). 72

73 Accountable plan travel reimbursements Non-taxable vs. taxable travel: 1.Travel must be for university business purposes and must benefit the university. 2.Travel reimbursements or direct billed travel are not taxable if receipts are turned in with the Travel Reimbursement Form for Non-Employees. The receipts must match or exceed the amount paid. 3.Without travel receipts or direct billed travel, the university will treat the payment as an honorarium and tax accordingly. 73

74 Gross Up Pay for Tax Withholding If the university department wants to pay the withholding tax for the foreign person, the net to pay is “grossed-up” to include withholding tax. The grossed-up amount is calculated as follows: Net to pay ÷ (1.0 - tax%) = Grossed up amount Example: You want to pay someone net $3,000, and you want to include withholding tax: With 30% tax withholding: $3,000 ÷ 70% = $4,286 (This is an expensive option, so plan to have correct forms in advance of visit) 74

75 Contact Information Marcy Young Tax Specialist 601 University Drive, JCK 520 Office of Payroll & Tax Compliance Phone: 245-8708 Email: 75

Download ppt "Payment Requirements for International Employees and Independent Contractors Jon Ahlberg – International Office Robert Seese – International Office Sally."

Similar presentations

Ads by Google