Transcript GLACIER - Controller's Office

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 Record
GLACIER Record Required
U.S. citizens or nationals
Foreign visitors with visa types:
A, B, E, F, H, J, K, L, O, P, TN,
WB, WT V
U.S. permanent residents
Individuals 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:
http://www.uscis.gov/files/form/i-9.pdf
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.
2.
3.
Complete the “GLACIER Information Form”
Send the completed form to Central Payroll
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
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 email from [email protected] with their GLACIER password and
information on how to login to GLACIER.
**Please emphasize that this email is NOT
spam**
Other Responsibilities
4.
5.
6.
7.
Inform the foreign individual that they have 10 days from
receipt of their email 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.
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.
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.
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
email ([email protected]) as a
contact in their email address book to
avoid the emails being delivered to
junk mail or spam folders.
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
510.642.0801 (phone)
Christine Chang
510.642.0681 (phone)
Fax:
510.643.9339
Email
[email protected]
Questions and Answers