Hiring or Performing Work Outside the U.S. [Footer] Hiring or Performing Work Outside the U.S. OSP Roundtable January 23, 2019

Why address this issue? When Dartmouth has individuals working for us in another country, the laws in that country apply whether an individual is engaged specifically to work in that country or Dartmouth US-based employees are working in that location. Each countries laws are different. Areas of Concern include: Immigration laws Intellectual Property Data Privacy/Protection Permanent Establishment Individual Tax (employee) Corporation Tax (for income earned in that country)

Internal Consulting Team Representatives from Controller’s Office Human Resources Office of General Counsel Tax Payroll Others as needed Some central funding available to research compliance requirements Provide guidance to departments regarding compliance requirements, options for operating in the country, and estimates of costs

Scope: Inclusions Can be US Citizen or Foreign National Employee An individual for whom Dartmouth controls what will be done and how the work is completed. Can be part-time or full-time For most locations outside the U.S., Dartmouth is required to withhold local country taxes and provide other local country statutory benefits (i.e.: retirement, overtime, medical, etc.) for these individuals. When working as an employee in a foreign country, these individuals may not be eligible for U.S. benefits. If an individual is an employee in the U.S. and is planning to relocate and work outside the U.S. for an extended period, the individual’s employment status needs to be reviewed based on the circumstances of the work to be performed in the non-U.S. location. Independent Contractor An individual hired to provide services, but Dartmouth doesn’t control how the services are performed. Are not considered employees, are not eligible for Dartmouth benefits, and are not paid through payroll Countries may have requirements for independent contractors that differ from the U.S. requirements

Scope: Exclusions Vendor Vendors are companies (not individuals) that are paid to perform services or supply equipment. Payments to a vendor are through Accounts Payable. Payments to vendors do not require review under these guidelines. Faculty on Sabbatical Dartmouth U.S.-based faculty on sabbatical completing their research or academic work outside the U.S. are excluded from review under these guidelines. Field work Dartmouth U.S.-based faculty, staff, and students completing field work out of the country for temporary periods of time (not more than 90 days) are excluded from review under these guidelines.

Scope: Exclusions - continued - Subcontracts Hiring through a subcontract or agreement with another organization in the country where work is taking place does not require review under these guidelines. This assumes the subcontract or agreement with the third party clarifies that they are responsible for compliance with employment and other tax law. Temporary Travel by U.S. Based Employee A Dartmouth U.S.-based employee working outside the U.S. for a temporary basis of less than 30 days in a calendar year is exempt from review under these guidelines unless the work includes providing services payable by or charged to a non-Dartmouth entity in the foreign country.

What next? Engaging individuals outside the US to provide services to Dartmouth: International Staffing Questionnaire form is on the Controller’s Form website: dartmouth.edu/~control/forms Fill it out and send it to Controllers@Dartmouth.edu Internal consulting group will review completed questionnaires and assist departments to address issues pertaining to engagement of individuals outside the US. Dartmouth College US based employees providing services in a foreign country: Contact Gail Goodness, Controller Gail.C.Goodness@Dartmouth.edu

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