Do Non-Immigrant Workers Pay FICA?
The Social Security Law says the following: Unless specifically exempt by law, all earnings from employment in the United States–including earnings of citizens of other countries — are covered under Social Security and are subject to Social Security taxes. These taxes must be paid even though the taxpayer does not expect to derive any benefit from them.” Normally, a person cannot withdraw his or her Social Security taxes, even when no benefits are payable.
