An NPC that hires nonresident aliens should be aware of special rules pertaining to withholding of FICA. Nonresident aliens living in the United States under one of three visa categories - Fl (student), JI (J1 exchange visitor), or MI (M1 vocational student) - are exempt from FICA withholding taxes when the services they perform are the reason they hold the visa. However, if they work in a job not related to their visa (a part-time job to earn additional money, for example) their earnings are usually subject to both FICA and FUTA.

A spouse or child who accompanies an F1, J1 or M1 visa holder is issued an F2, J2 or M2 visa and is covered for Social Security purposes. Such a spouse or child is subject to both FICA (including Medicare) and FUTA withholding.