What payroll taxes would I pay on an L-1?

On the L-1, you are treated, for tax purposes, like any other employee working in the United States. The visa category does not change the logic: anyone performing paid work on U.S. soil is subject to payroll taxes withheld from each paycheck.

In practice, this typically involves several layers of taxation:

• Federal income tax, withheld based on your income throughout the year.
• Social Security (retirement) and Medicare contributions, which fund social insurance and health coverage.
• Possible state and local income taxes, which vary depending on the state or city where you work.

Tax rates, caps, and rules for each levy change frequently and depend on your specific situation, so it is not advisable to rely on figures found in passing. The best approach is to confirm current amounts through official sources and, ideally, with an accountant familiar with the U.S. tax system.

About the author

Victoria Harper

Editor-in-Chief

Meet the author

As a journalist and lead editor at Visto n’ Visa, Victoria helps ensure that immigration topics are covered in a clear, trustworthy, and easy-to-understand way. Her focus is on delivering useful, human, and relevant content for people exploring new paths abroad.