PAFF covers the costs of the Program’s administration, travel to the hosting company’s U.S. location (if the company does not cover it), insurance, visa fees and assists in the visa application process.
The U.S. hosting company provides a stipend adequate to cover at least the cost of accommodation and board during the internship. Please bear in mind that J-1 Interns are not allowed to work second jobs, so they have no other source of income.
The U.S. companies participating in PAII are committed to providing a worthwhile educational experience for Polish students. They also provide interns with mentors for professional development during the internship.
We encourage the hosting companies to assist their interns in finding housing, as it might be particularly challenging for students to arrange an accommodation for a short term stay. It is important to consider whether there is available housing within a reasonable commute from the intern’s workplace.
When you offer to take on an international intern, you are offering them employment-at-will. This means that, should any performance or behavioral issues arise, you are not legally bound to host your intern for the remainder of your program. However, most issues that arise between hosting companies and interns are the result of poor communication, and can be resolved by a simple conversation. The Sponsor urges all hosting companies to discuss the intern’s performance directly with them before the situation reaches a point where their employment needs to be terminated.
If you need assistance dealing with an intern’s performance, please contact the Program Manager (Educational Enterprise Foundation) or the Sponsor.
The U.S. Department of State mandates that every intern and hosting company complete program evaluations as a part of their participation in the Exchange Visitor Program. At the approximate midpoint and end of their training program, the intern will receive an email informing them of the evaluation process. Your intern should forward the evaluation instructions to you at the appropriate time.
Unless they have one from a previous visit to the U.S., your intern must apply for a Social Security Number. This can take several weeks. It is legal for interns to train while they are waiting for their number to be issued.
SUPPORT FOR YOUR INTERN
While most of the interns have traveled abroad before, some are doing so for the first time. If you would like advice on how to help your intern manage this transition, the Sponsor provides 24-hour emergency support for participants and hosting companies. Program Manager and Organizer are also available to help.
Please withhold the following taxes from your intern’s compensation:
- Federal Income tax
- State Income tax
- Local Income tax
State income tax rates significantly (and some states do not impose one) but the federal income tax is indexed by the level of the wage. Interns should expect to pay about 25 percent of their gross salary in federal income taxes. The hosting company will automatically deduct federal and state income taxes from the paycheck.
Your intern should not pay the following taxes:
- Social Security Taxes (FICA)
- Federal Unemployment Taxes (FUTA)
The good news is that students are likely to be entitled to a refund of some or all of the taxes paid. Generally, all J-1 visa holders are considered non-resident. Interns must file both a federal income tax return and a state income tax return (if there is one). These returns must be filed by April 15th of each year they earn income in the United States.
The forms to file intern’s federal tax return are available after 1st January at International Revenue Service (IRS) offices, at local public libraries, or from the IRS Web site at www.irs.gov. Information about forms can be found after January 1st at local public libraries or from the state’s tax Web site.
Interns are responsible for their own transportation, but we encourage the hosting companies to provide any assistance they can.
TRAVEL OUTSIDE THE U.S.
If your intern needs to travel outside the U.S., either for personal or business reasons, they must follow special procedures to get the Sponsor signature on their DS-2019 form and a Letter of Good Standing from the Sponsor. They should also note that they will generally not be covered by their Sponsor insurance when traveling overseas, including their home country. For more detailed information, please visit the Sponsor website.
(based on the description of binding procedures of a Sponsor, i.e. CIEE).