Updated for 2019: FUTA rates drop due to first surplus in 11 years ..
Date : Friday, January 20, 2012
If your workforce consists of non-immigrant aliens (foreign nationals) with a F-1 Student Visa-type, those individuals are exempt from Social Security, Medicare, and Federal Unemployment (FUTA) taxes. Non-immigrant aliens with Student Visa’s are defined as being full-time students at an approved U.S. education system that can work in a work study program that furthers their academic program. ..