GLACIER Guide for Campus Administrators

Agenda What is GLACIER?: GLACIER Benefits and Features Who Needs a GLACIER Record?: People and Payments that Require a GLACIER Tax Record When Should I Start?: Procedural Requirements, Guidelines, and Suggestions What Happens Next?: The Roles of Central Payroll and Departments Other Departmental Responsibilities and Best Practices

What is GLACIER? Benefits and Features

What is GLACIER? GLACIER is a web-based tax compliance system. GLACIER provides foreign individuals the ability to provide the University with their immigration and tax data using a secure internet connection that is always available.

What is GLACIER? GLACIER determines: ›Tax residency ›Withholding rates ›Income tax treaty eligibility GLACIER also: ›Stores and manages the individual’s data ›Generates reports ›Prepares tax forms and required statements

What is GLACIER? GLACIER is a central repository for foreign tax information, and supports improved compliance with immigration and tax laws. This reduces the burden on departments and foreign individuals to understand complex tax regulations. It also minimizes exposure in the event of an audit.

Who Needs A GLACIER Record? People and Payments that Require a GLACIER Tax Record

Who Needs A GLACIER Record? No GLACIER RecordGLACIER Record Required U.S. citizens or nationalsForeign visitors with visa types: A, B, E, F, H, J, K, L, O, P, TN, WB, WT V U.S. permanent residentsIndividuals with U.S. permanent resident status still pending Individual’s with refugee or asylum status Individuals with refugee or asylum status still pending Non-resident aliens working outside of the U.S.

Who Needs A GLACIER Record? The type of payments to foreign nationals that require a GLACIER record are:  Wages/salaries/ bonuses  Student scholarships/fellowships/award  Post doc fellowships  Independent contractor payments  Visiting scholar payments  Guest speaker fees/honorariums  Artist/Performance fees  Royalties (copyright and industrial)  Prizes  Rent

When Should I Start? Department Procedural Requirements, Guidelines, and Suggestions

When Should I Start? The first step that you need to take when you work with a foreign individual is determine their relationship to the University. Is this person an: Employee or Non-employee

Employee Process 1.Complete the Form I-9 (Employment Eligibility Verification) The form is available at: 2.Send the completed form to Office of Human Resources

Employee Process 3.Determine if a GLACIER record is required. The Foreign Individual Has: A visa type of ( A, B, E, F, H, J, K, L, O, P, TN, WB, WT, V ) or Permanent resident, refugee, or asylum status still pending

Employee Process If a GLACIER record is required: 4.Complete the “GLACIER Information Form”. This form is what Central Payroll uses to set up and assist in correctly paying your foreign employee.

Employee Process 5.Send the completed form to Central Payroll. Central Payroll will set up the foreign national in GLACIER at this time.

Non-Employee Process The process for non-employees is very similar to the employee process. Unlike the employee process however, there is no need to complete a Form I-9. Simply: 1.Complete the “GLACIER Information Form” 2.Send the completed form to Central Payroll 3.If needed, complete required purchase orders and send to Central Payroll Please note that some payments do not require purchase orders such as student fellowships paid through the Department Student Aid System (DSAS), and visiting scholar payments paid from completed “Visiting Scholar Payment Request” forms.

GLACIER Information Form

The “GLACIER Information Form” is used by Central Payroll to input a foreign national into the GLACIER system. Information provided on the “GLACIER Information Form” directly impacts which tax forms and withholding are generated for the individual. Incomplete or incorrect GLACIER Information Forms can result in incorrect pay and reporting for a foreign individual.

GLACIER Information Form The GLACIER Information Form contains 3 major sections: 1.The individual’s personal information 2.The individual’s relationship to the University and payment information 3.The department information

GLACIER Information Form The relationship category describes the financial relationship grouping to the University. The relationship type is the category within that financial relationship group. ***It is possible for a foreign individual to fall under more than one category, but it is only possible for them to have one relationship type within that category***

LIVE DEMONSTRATION

What Happens Next? The roles of Central Payroll

What Happens Next? Payments to foreign individuals are a result of a combined effort between Departments and Central Payroll. Central Payroll is the office of record. Central Payroll is also responsible for processing all payments to foreign individuals. Since Central Payroll is the office of record, ALL GLACIER Information Forms should be returned to Central Payroll

What Happens Next? Since it is possible that a foreign individual falls under more than one relationship category and has more than one type of income payment, it is also possible that both Marcia Johnson and Christine Chang will need to be involved in order for the individual to be paid correctly.

What Happens Next? If a foreign individual is an employee as well as one of the other relationship categories: 1.On the GLACIER Information Form, select all categories that apply. 2.Return the form to Central Payroll 3.Foreign individual is set-up in GLACIER by Central Payroll

Other Departmental Responsibilities and Best Practices

Other Responsibilities After you have completed the required paperwork and sent it to the necessary departments (Office of Human Resources and/or Central Payroll), you will also need to provide the foreign individual with instructions and additional information.

Other Responsibilities 1.Explain to the foreign individual that U.S. tax laws require U.C. Berkeley to collect information from non-U.S. citizens to determine tax status, and that GLACIER is the means of collecting such information. 2.Give them a completed copy of their GLACIER Information Form. 3.Inform the individual that they will be receiving an from tax.net with their GLACIER password and information on how to login to tax.net **Please emphasize that this is NOT spam**

Other Responsibilities 4.Inform the foreign individual that they have 10 days from receipt of their to complete their forms. If the deadline is missed it could result in non-payment or loss of tax treaty benefits until all required forms are completed. 5.Make a copy of the individual’s I-94. This document is taken from the individual upon them exiting the country. Also make copies of their visa stamp, and any other work authorization documents if applicable. 6.Inform the individual that if they are applying for an ITIN with a W-7, they will need to make an appointment with Christine Chang in Central Payroll. 7.Inform the individual that if they would like to make a change to W-4 withholdings, they need to do it via “At Your Service” or with their department’s HR representative. **W-4 changes in GLACIER will NOT effect the HR or Payroll system!**

Best Practices  Encourage the individual to complete their GLACIER forms before they arrive so that they can be paid as timely as possible.  Encourage them to add the GLACIER as a contact in their address book to avoid the s being delivered to junk mail or spam

Best Practices  Inform the individual that the process to reset their password can take up to 24 hours. Suggest that they change it to something they will remember.  If you pay a large number of foreign nationals, you can choose to become a GLACIER Administrator 3. As an Administrator 3 you will have the responsibility of entering the information from the GLACIER Information Form into GLACIER directly. Contact Marcia Johnson to request Administrator 3 privileges. **Completed GLACIER Information Forms still need to be sent to Central Payroll for record keeping**

Contact Information Marcia Johnson (phone) Christine Chang (phone) Fax:

Questions and Answers