Foreign national employees on F, J, M, or Q visas who meet the Substantial Presence Test during the year are considered Resident Aliens (RA) for tax purposes. These employees will appear on the weekly Resident Alien (RA) Report and will be processed by Central HR through an HRFE transaction.
During year-end processing, employees on F, J, M, or Q visas whose tax residency status changes from Nonresident Alien (NR) to Resident Alien (RA) effective January 1, 2026, must participate in the State Universities Retirement System (SURS) if they meet all eligibility requirements.
Employees who are enrolled in SURS and hold an appointment of 50% time or greater over the 9-month academic year are also eligible for state-sponsored health, dental, vision, and life insurance benefits.
Note: A valid Social Security number is required to be eligible for CMS insurance coverage.
Employees on F, J, M, or Q visas whose tax residency status changes from Resident Alien (RA) to Nonresident Alien (NR) effective January 1, 2026, based on the Substantial Presence Test, will lose eligibility to participate in SURS. As a result, their state insurance coverage, including employee and dependent coverage, will end at midnight on December 31, 2025.
After CMS receives notification of an employee’s termination, a COBRA Offer Letter and rate sheet will be mailed to the employee’s home address on file. COBRA coverage allows a temporary extension of health, dental, and vision insurance for the employee and any enrolled dependents. The COBRA premium includes both the employee and state cost, plus a 2% administrative fee.
