If you are hiring a foreign contractor, you will need to have them complete IRS Form W8BEN. Learn about AB 5 and how to determine if a worker is an independent contractor or employee.The corresponding certification must be provided, and this form attached to the Independent Contractor Agreement for Professional Services ("Agreement"):. Accurately paying foreign contractors requires thorough knowledge of the tax and employment laws in the countries where your business operates. Learn how U.S. companies can hire foreign independent contractors, covering legal aspects, benefits, and compliance tips. Can a NonUS Citizen Be an Independent Contractor? Can an International Contractor Work in the US? If you want the employees of your foreign affiliate to be covered under social security, you are required to give us this information. Completing Form 2032. Every proposer must fill out, sign, and submit the appropriate sections of the Contract.