Are foreign associate teachers required to pay Social Security and Medicare?
As a rule of thumb, foreign associate teachers who are first-time J-1 visa holders are exempt from paying Social Security and Medicare for the first three semesters of their employment. Thus, in January of their third calendar year of employment, they must have Social Security and Medicare withheld from their earnings. As H-1-B visa holders, foreign associate teachers should pay into the Louisiana Teachers Retirement System in lieu of having Social Security and Medicare withheld.
