I have two contractors located overseas. They are not US citizens. I have been paying them per job but want to make them permanent employees with some of those benefits such as access to a matched 401(k). Can I treat them as any other US based employee pay them a salary and allow them to contribute to a 401(k)? How would they be taxed here in the US,if at all on their salaries and when/if they withdraw their 401(k)? Do I have to pay social security etc for them even though they have no claim to it? They are not in the US and never will be nor ever be US citizens. I just want to offer them more options for their own futures.