I'm a foreign LLC owner hiring my first U.S. employee — what payroll taxes do I owe?
I own a single-member LLC registered in Delaware as a non-resident alien living in the UK. I just hired a full-time employee in Texas to handle customer support. This is my first hire and I have no idea what payroll taxes I need to withhold or pay. I've heard about FICA, FUTA, and federal income tax withholding but I'm confused about what applies to a foreign-owned LLC. Do I need to register with the IRS separately as an employer? And are there any extra obligations because I'm a foreign owner? I really don't want to get hit with penalties for doing this wrong.
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