Здравствуйте, Stanislav V. Zudin, Вы писали:

SVZ>Ессно, ничего.

О чем и разговор.

SVZ>Тут вопрос: могут ли стрясти дополнительный налог с работодателя (а он в свою очередь переложит его на контрактора). Или всё же не могут?

Насколько я понимаю, все зависит от места работы контрактора. От этого зависит источник дохода. Если находиться за пределами США, то с т.з. IRS источник дохода на связан с США и если верить этому:

Should I report payments made to foreign independent contractors?

One of the conditions for a requirement to file Form 1042 and 1042-S is that a foreign person should have US source income.

The IRS provides guidance on how sources are determined for different types of income for foreign persons. Foreign independent contractors earn income by providing personal services. According to the IRS, the source of personal services income is determined by where services are performed. Therefore, even if a foreign person works for a US company, the income he or she receives is not US source income as long as service is performed outside of the US. As a result, a US company is not obligated to withhold or report taxes if the contractor does all his work outside of the US.

If a foreign contractor performs any part of his service in the US, certain conditions should be met to avoid tax obligations.
...
4. Which of the following cases applies to your ‘hiring independent contractor’ situation? Tax Implications for different ‘Employer – Independent Contractor’ cases for US companies
Case #1: A US company pays a foreign independent contractor living in another country

As the foreign contractor will perform all the services in his country, he does not have US sourced income, and the US company does not have to report to the IRS payments made to the contractor. If the company hires a Canadian contractor who lives in Canada, it does not have to withhold or report taxes to the IRS. The contractor only needs to pay Canadian tax on his income received from the company.

то никаких дополнительных налоговых обязательств у компании возникнуть не должно. Другое дело, если контрактор находится в США, тогда то и возникает потребность в форме W8:

Case #2: A US company pays a foreign independent contractor, who lives in the US and has a visa that allows her to work in the US

The visa status itself does not determine whether a foreign contractor should pay tax on compensation. It is the place where service is performed that determines the source of the income.

If the foreign national lives in the US and performs the service in the US, the company must withhold tax at the rate of 30% before compensation is made to the contractor.

However, there are two exceptions to this rule. If the contractor is a resident of a country that has a tax treaty that allows withholding exemption, such as Canada or Mexico, the withholding amount can be reduced or eliminated. The contractor should claim this exemption by submitting Form 8233 to the hiring company.

Здравствуйте, Stanislav V. Zudin, Вы писали:

SVZ>Ессно, ничего.

О чем и разговор.

SVZ>Тут вопрос: могут ли стрясти дополнительный налог с работодателя (а он в свою очередь переложит его на контрактора). Или всё же не могут?

Насколько я понимаю, все зависит от места работы контрактора. От этого зависит источник дохода. Если находиться за пределами США, то с т.з. IRS источник дохода на связан с США и если верить этому:

Should I report payments made to foreign independent contractors?

One of the conditions for a requirement to file Form 1042 and 1042-S is that a foreign person should have US source income.

The IRS provides guidance on how sources are determined for different types of income for foreign persons. Foreign independent contractors earn income by providing personal services. According to the IRS, the source of personal services income is determined by where services are performed. Therefore, even if a foreign person works for a US company, the income he or she receives is not US source income as long as service is performed outside of the US. As a result, a US company is not obligated to withhold or report taxes if the contractor does all his work outside of the US.

If a foreign contractor performs any part of his service in the US, certain conditions should be met to avoid tax obligations.
...
4. Which of the following cases applies to your ‘hiring independent contractor’ situation? Tax Implications for different ‘Employer – Independent Contractor’ cases for US companies
Case #1: A US company pays a foreign independent contractor living in another country

As the foreign contractor will perform all the services in his country, he does not have US sourced income, and the US company does not have to report to the IRS payments made to the contractor. If the company hires a Canadian contractor who lives in Canada, it does not have to withhold or report taxes to the IRS. The contractor only needs to pay Canadian tax on his income received from the company.

Другое дело, если контрактор находится в США, тогда то и возникает потребность в форме W8:

Case #2: A US company pays a foreign independent contractor, who lives in the US and has a visa that allows her to work in the US

The visa status itself does not determine whether a foreign contractor should pay tax on compensation. It is the place where service is performed that determines the source of the income.

If the foreign national lives in the US and performs the service in the US, the company must withhold tax at the rate of 30% before compensation is made to the contractor.

However, there are two exceptions to this rule. If the contractor is a resident of a country that has a tax treaty that allows withholding exemption, such as Canada or Mexico, the withholding amount can be reduced or eliminated. The contractor should claim this exemption by submitting Form 8233 to the hiring company.