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Labor Laws in Guam

  • Annual Leave: Minimum 13 days
  • Maternity Leave: 20 days
  • Public Holidays: 11
  • Workweek: 40 hours per week.

Income Tax in Guam

Income Tax in Guam is progressive with rates ranging from 10 - 37%.

Value Added Tax (VAT) in Guam

The standard VAT rate in Guam is 2%.

Social Security in Guam

Under the Federal Insurance Contributions Act (FICA), a social security tax is imposed on wages or salaries received by individual employees to fund retirement benefits paid by the federal government.

The following two taxes are imposed under FICA:

  • Old-age, survivors, and disability insurance (OASDI)
  • Hospital insurance (Medicare)

The OASDI tax is imposed at a rate of 6.2% on the employee and 6.2% on the employer. Medicare tax is imposed, without limit, at a rate of 1.45% on the employee and 1.45% on the employer.

Work Visas Guam

The work visas or permits available for foreigners to work in Guam include:

  • H-1B Visa: For foreign nationals employed in specialty occupations that require a bachelor’s degree or the equivalent in the field. The employer must file a Labor Condition Application (LCA) with the Department of Labor (DOL) and certify that the foreign national will be paid at least the prevailing wage for the proffered position.
  • H-3 Visa: For foreign nationals to enter the United States for up to two years to receive training and develop skills that will be used in their careers abroad. Trainees must participate in structured training programs at US companies.
  • L-1 Visa: For foreign nationals who are employed abroad in executive or managerial positions, or who hold positions involving specialized knowledge in the company’s procedures, processes, services, and/or products. The L-1 beneficiary must be physically outside of the United States during the required one continuous year of employment.

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