If I put myself on U.S. payroll while living part of the year in the States, does FICA usually apply?
I am a founder from South Africa and my LLC is considering putting me on payroll because I now spend meaningful time working from the United States. My instinct was that being foreign might keep payroll taxes simpler, but the IRS pages I found suggest Social Security and Medicare tax can still apply when employee services are performed in the U.S.
I want the practical picture before I change the compensation structure. If payroll starts, I need to know whether FICA is the default rule and whether totalization or another exception has to be analyzed separately instead of assumed from my foreign status.
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