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Not legal or tax advice. The American Samoa Tax Office, in the Department of the Treasury, is the territorial income-tax office. Paycheck withholding for American Samoa income tax goes to that office. It does not go to the IRS. Confirm the office, the phone 684-633-4181, and Form 390, the American Samoa individual income-tax return, on the Tax Office page. Confirm the quarterly report on regulation 31.0173. Confirm Social Security and Medicare taxes, called FICA, and federal unemployment tax, called FUTA, on IRS Publication 15, Circular E, the employer’s tax guide. Confirm workplace injury insurance on the Office of the Workmen’s Compensation Commission and on American Samoa Code Annotated section 32.0524. The statute, the Commission home page, and the certificate page do not print the same headcount. Do this before you treat a vendor checklist as current.

Territory · American Samoa

American Samoa payroll setup for your first hire

American Samoa first hire: send territorial paycheck withholding to the American Samoa Tax Office in the Department of the Treasury. That income tax is payable to the American Samoa government. It does not go to the IRS. The code adopts United States income-tax rules in effect on December 31, 2000, and it also prints a 2 percent wage tax. Social Security and Medicare still apply. Federal unemployment tax does not apply to an American Samoa employer. The cited code pages do not print a standing territorial unemployment tax. Workplace injury insurance is workmen’s compensation, and the statute, the Commission home page, and the certificate page do not print the same headcount.

In American Samoa the first hire is a territorial withholding file at the Tax Office, federal Social Security and Medicare, and a workplace-injury policy. Federal unemployment tax is not that file. The cited code pages do not print a standing territorial unemployment tax. We grade payroll software on one split. How much of that paperwork does the software take off your desk? How much do you still send to the territory?

Updated October 1, 2026 · Methodology

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Territorial paycheck withholding goes to the Tax Office.

American Samoa takes income tax from a paycheck. The payment goes to the American Samoa government. It does not go to the IRS for that territorial income tax. This is not the U.S. Virgin Islands path of Form 501-VI to the Bureau of Internal Revenue plus a Virgin Islands Department of Labor unemployment account. This is not Puerto Rico’s withholding account on SURI, the Unified Internal Revenue System. This is not the District of Columbia’s Form FR-500. This is not Texas’s rule of no state paycheck withholding. This is not California’s one employer payroll-tax registration.

American Samoa Code Annotated section 11.0403 adopts the income tax and the income-tax rules in force in the United States on December 31, 2000, where those rules are not clearly inapplicable or incompatible with that section. The section says those rules impose a separate territorial income tax, payable to the government. The adopted laws include subtitle A of the United States Internal Revenue Code of 1954. They include chapters 24 and 25 of subtitle C, which cover collection of income tax at the source on wages. They include the subtitle F rules that apply to the income tax. The same section says this chapter, chapter 11.05, and the adopted Internal Revenue Code provisions may be cited as the Samoan Income Tax Act. If the adopted Internal Revenue Code conflicts with Title 11, chapter 05, chapter 05 takes precedence.

Section 11.0401 tells you how to read the adopted code. Substitute American Samoa for United States. Substitute Treasurer of American Samoa for Secretary or his delegate, for Commissioner of Internal Revenue, and for Collector of Internal Revenue. Substitute High Court for District Court and for Tax Court. The IRS page for bona fide residents says the same freeze in plain words. American Samoa has its own income-tax system, modeled on the Internal Revenue Code as in effect on December 31, 2000, and there are differences from current United States tax law. That page sends filing questions to the American Samoa Government Tax Office, Executive Office Building, Pago Pago, AS 96799, phone 684-633-4181. The Tax Office page prints the same phone, (684) 633-4181, and names the American Samoa Tax Office, Department of the Treasury.

The Tax Office page is not a current-year withholding table. The 2025 download block lists Form 390 and a notice that the filing season starts January 27, 2025. The 2024 download block lists Form 390 and a file labeled IRS 2000 Tax Table and Instructions. The 2023 download block lists the same two labels. The page does not print a 2026 withholding percent. Regulation 31.0171 says employers must withhold Samoan taxes from wages in accordance with prescribed rates, and that the rates are obtainable from the Tax Office. That regulation sits in Title 31, chapter 01, the contractors chapter. The sentence still says employers. Read the chapter label and the employer sentence together. Do not paste a state’s current withholding percent onto this page.

The code also prints a 2 percent wage tax.

Section 11.0607 is a second wage tax. It says all wages earned in the territory are taxed at 2 percent. That tax is in addition to the income tax in chapters 4 and 5 of Title 11. The wage earner pays it, and it is reported on the wage earner’s tax return. The same section says employers shall immediately increase the minimum withholding for all employees from 4 percent to 6 percent. It took effect in tax year 2012. The proceeds go to the Treasury, with later transfers named in the section for a workmen’s compensation loan repayment and for the medical center.

Read section 11.0403, section 11.0607, regulation 31.0171, and the Tax Office page as four documents. The adopted income-tax rules stop at December 31, 2000. The Tax Office still labels an IRS 2000 tax table under the 2023 and 2024 downloads. Section 11.0607 adds 2 percent and tells employers to raise minimum withholding from 4 percent to 6 percent. Regulation 31.0171 says the rates come from the Tax Office, and the Tax Office page does not print a 2026 percent. Those documents do not pick one withholding percent. Use the rate the Tax Office gives you for the return you are filing. Do not treat 6 percent as a full 2026 wage table the office did not print. Do not treat the year-2000 table as if section 11.0607 were not in the code.

Section 11.0406 requires the withholding exemption certificate. It points to section 3402(f)(2) of the United States Internal Revenue Code of 1954, as adopted and amended by American Samoa. The 15-day sentence in that section is tied to the date collection of tax at the source first became effective under the 1963 chapter. It is not a standing registration clock for a new shop. A federal Form W-4 does not replace the territorial withholding file. There is no $100 test on these pages. There is no 15-day California registration clock on these pages.

The quarterly report goes to the Tax Office, including a negative report.

Regulation 31.0173 says all employers must file reports and pay taxes to the Tax Office on or before the last day of the month after each quarter ends. The quarters end on March 31, June 30, September 30, and December 31. The last day of the next month is April 30, July 31, October 31, and January 31. Employers registered with the Tax Office are provided the reporting forms each quarter. Negative reports are required even when there has been no reportable activity. The public text spells that duty with the word “flied.” The history line is the Contractors Licensing Board tax and Social Security requirements, effective February 12, 1973. The same chapter label applies here as on regulation 31.0171. The sentence still says all employers.

That quarterly file is the territorial tax report. It is not a Virgin Islands unemployment wage report. It is not Form 941-VI. It is not a standing territorial unemployment return, because the cited code pages do not print that tax.

The year-end wage statement is Form W-2AS.

About Form W-2AS says use Form W-2AS, the American Samoa Wage and Tax Statement, to report American Samoa wages. Do not use it to report wages subject to United States income-tax withholding. Use Form W-2 for United States income tax withheld. The 2026 form prints Copy 1 for the American Samoa Treasurer. Copy B is filed with the employee’s American Samoa tax return. The form says the information is being furnished to the American Samoa Tax Office, Government of American Samoa.

The 2026 general instructions for Forms W-2 and W-3 say Form W-2AS reports American Samoa wages paid by American Samoa employers. Copy A goes to the Social Security Administration with Copy A of Form W-3SS, the transmittal. Copy 1 of Form W-3SS and Forms W-2AS go to this address: American Samoa Department of Treasury, Tax Office, Executive Office Building, Pago Pago, AS 96799. The instructions say an older instruction set is not the file you use now. The 2011 instructions for these forms used a shorter address line, American Samoa Tax Office, Government of American Samoa, Pago Pago, AS 96799. Use the address on the 2026 instructions for the copy you file now. The same instructions point employment questions for territory employees to Publication 15.

Social Security and Medicare apply. Federal unemployment tax does not.

Publication 15 for 2026 is the employer’s tax guide for employers whose principal place of business is in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands, or Puerto Rico. It says Publication 80, Circular SS, the older federal tax guide for employers in those four places, has been discontinued. References to Form W-2 in Publication 15 include Form W-2AS unless the guide says otherwise. References to federal income-tax withholding do not apply to an American Samoa employer unless you have employees who are subject to United States income-tax withholding. For territorial income-tax withholding, contact the local tax department. That sentence does not turn off Social Security and Medicare.

The 2026 guide prints the Social Security and Medicare rates. Social Security tax is 6.2 percent for the employer and 6.2 percent for the employee. The Social Security wage base limit is $184,500. Medicare tax is 1.45 percent for the employee and 1.45 percent for the employer. There is no wage base limit for Medicare tax. Regulation 31.0172 says the Social Security laws that apply in American Samoa require the employer to contribute toward the employee’s Social Security benefits, and that the employer’s rate equals the rate withheld from the employee. It tells you to consult the local Social Security office for the detail. Publication 15 lists that office at the Centennial Building, 3rd Floor, Suite 302, 1 Utulei Road, Pago Pago, AS 96799. Regulation 31.0171 says the same contact for the Social Security withholding, and it places that sentence in the contractors chapter.

The quarterly federal employment-tax return changed after 2023. The 2025 instructions for Form 944 say Form 941-SS, the old quarterly return for American Samoa, Guam, the Northern Mariana Islands, and the U.S. Virgin Islands, was discontinued after the fourth quarter of 2023. An employer in those territories who was not told to file Form 944 files Form 941, the employer’s quarterly federal tax return. The same instructions say Publication 80 was discontinued for tax years beginning after 2023, and that the territory rules are now in Publication 15.

About Publication 80 still describes Circular SS as the guide for an employer whose principal place of business is in American Samoa, or who has employees subject to income-tax withholding for American Samoa. The recent-developments line says Publication 80 will no longer be revised, dated January 22, 2024. The IRS employment-tax publications page says Publications 51, 80, and 179 have not been updated since 2023, and that their information is in Publication 15 starting with the 2024 version. The About page still offers the last revision. Publication 15 says that booklet is discontinued. Open Publication 15 for the 2026 federal employment-tax rules. Do not treat the frozen Publication 80 booklet as this year’s rate sheet.

Federal unemployment tax is the sharp contrast with the U.S. Virgin Islands. Publication 15, in the federal unemployment section, says FUTA tax does not apply to employers in American Samoa, Guam, and the Northern Mariana Islands. It does apply to employers in the U.S. Virgin Islands and Puerto Rico. The IRS page on persons employed in a U.S. possession says the same split in different words. Among employers in the self-governing possessions and in the other listed islands, only employers who pay wages to U.S. citizens, resident aliens, and nonresident aliens employed in Puerto Rico or the U.S. Virgin Islands are subject to U.S. FUTA tax under the same conditions that would apply to U.S. citizens employed in the United States. American Samoa is in the self-governing group on that page. It is not in the Puerto Rico and U.S. Virgin Islands sentence. Do not copy a Virgin Islands federal-unemployment teaching table onto American Samoa. Do not print a 6.0 percent federal base, a 5.4 percent credit, or a net federal percent as if it were an American Samoa unemployment tax.

The cited pages do not print a standing territorial unemployment tax.

The American Samoa Code sections and the Tax Office page cited here do not print a territorial employer unemployment-tax program of the kind the Virgin Islands Department of Labor runs, or the kind Puerto Rico’s Department of Labor and Human Resources runs. They do not print a wage base, a new-employer percent, or an employer-registration portal for that tax. The duties on this page are territorial withholding, Social Security and Medicare, the federal unemployment rule, and workplace injury insurance.

A secondary vendor table is not that law. PaycheckCity’s 2025 American Samoa page prints a $7,000 unemployment wage base and says that base follows federal unemployment tax. Its 2024 page and its 2023 page print None for that tax. The 2024 page also says there is no income tax in American Samoa. That income-tax line conflicts with section 11.0403 and with the Tax Office. The $7,000 line conflicts with Publication 15, which says federal unemployment tax does not apply to an American Samoa employer, and it conflicts with the same vendor’s own earlier pages. Do not enter $7,000 as a territorial unemployment wage base. Do not enter None as a holding that the code repealed a tax the cited code pages never printed.

New hire is a local-government question. The federal background rule is 20 days.

Publication 15 says all 50 states, and most of the territories, have a new-hire registry. It then says employers in American Samoa, Guam, the Northern Mariana Islands, the U.S. Virgin Islands, and Puerto Rico should contact their local government for information on their new-hire registry. It does not print an American Samoa day count, a form number, or a mailing address for that report.

The Administration for Children and Families says federal law requires a report of basic information on each newly hired or rehired employee within 20 days of hire, and that some states require it sooner. 42 U.S.C. § 653a says the report to the state directory is due not later than 20 days after the date the employer hires the employee, or, for a magnetic or electronic file, by two monthly transmissions not less than 12 days and not more than 16 days apart. That is the federal background rule. It is not a printed American Samoa clock.

The Administration’s list of new-hire websites includes Guam, Puerto Rico, and the Virgin Islands. American Samoa is not on that list. A separate Administration contact page says American Samoa does not have a child support agency. No American Samoa government page in the sources for this file prints a new-hire form, a day count, or a registry address. The PaycheckCity pages list a phone, 684-633-4203, under new-hire reporting. That phone is on the secondary vendor table. It is not on the Tax Office page, the code pages, or the Administration’s website list. Confirm the local registry before you use that phone. These pages do not print a 20-day American Samoa form. The federal statute prints 20 days for a state directory.

Workplace injury insurance is workmen’s compensation, and the headcount rules conflict.

The Office of the Workmen’s Compensation Commission is the office for this coverage. A payroll login does not sell the policy. The Tax Office quarterly report does not sell the policy.

Section 32.0524 says the employers subject to that chapter and chapter 32.06 include every person who has in the territory one or more employees. It also covers the territory and its agencies when they have one or more employees. An employer of exempted employees can elect coverage by securing payment under section 32.0530.

Section 32.0521 prints a different headcount. A minor employer means an employer who has 2 or fewer employees regularly employed. The public text says minor employers are not subject to this chapter and Chapter 3106, except when an employee files a written complaint that the work is hazardous to employees, or the Commission raises that question on its own. Sections 32.0524, 32.0530, and 32.0536 speak of this chapter and chapter 32.06. The public text of section 32.0521 prints Chapter 3106. Keep both numbers. The exception is a hazardous-occupation complaint, not a free pass for hazardous work.

Section 32.0530 says every employer shall secure payment of compensation. One path is insurance with a stock company, mutual company, association, person, or fund authorized by the Commission to write workmen’s compensation insurance in the territory. The other path is self-insurance, after proof of financial ability and authorization from the Commissioner, with a bond or securities if the Commissioner requires them. Section 32.0536 says all employers covered by the chapter and chapter 32.06 shall file a certificate of compliance with the Commission stating that they have secured compensation.

Regulation 31.0181 says the insurance may be obtained from any insurance carrier licensed to do business in American Samoa. The total cost must be borne by the employer. The law prohibits collecting any portion of the cost from employees, or having employees pay it. That regulation is in the contractors chapter. The cost sentence is still an employer sentence. Regulation 31.0180, in the same chapter, says that before obtaining or renewing a business license, any person, partnership, or corporation must first secure workmen’s compensation insurance.

The Commission’s own pages do not collapse those rules into one headcount. The Commission home page says the law requires any business operating in American Samoa to secure workers’ compensation insurance with an authorized local carrier. The same home page says exempted employers are still required to file a compliance certificate. The employer-coverage page says coverage is required for a territorial agency with one or more employees, for an employer who elects coverage for exempted employees, and for an independent contractor employing 3 or more employees. It lists a minor employer, 2 or fewer employees regularly employed, as exempt, with the hazardous-complaint right left in place. The exempted-employers page repeats that minor-employer exemption and says an exempted employer is not required to secure coverage, and is still required to file a compliance certificate, mainly a certificate of exemption. The certificate-of-compliance page says all employers are required by law to file a secured certificate of compliance. It then says a certificate is primarily for qualified employers, and it lists who must file: an employer regularly employing 3 or more employees; an employer, regardless of headcount, ordered to obtain coverage because the industry is highly prone to injury or death; an exempted employer who voluntarily secures coverage; and a self-insured employer. The page cites section 32.0536 for that certificate.

Read those documents side by side. Section 32.0524 says one or more employees. Section 32.0521 and the exempted-employers page say 2 or fewer regularly employed is a minor employer and is outside the chapter unless the work is hazardous. The certificate page uses 3 or more for a qualified employer, which is the same cut as “not a minor employer,” and it also covers hazardous work at any headcount. The home page says any business must secure coverage with an authorized local carrier, and it also says exempted employers still file a certificate. Regulation 31.0180 says secure the insurance before a business license. Regulation 31.0181 says the employer pays the full cost and cannot charge employees. Section 32.0530 says an authorized carrier or self-insurance. None of these pages names a premium dollar or a class rate for 2026. Use the policy the authorized carrier or the Commission writes for your shop. Do not paste another territory’s headcount onto this conflict, and do not pick a winner the pages do not pick.

A business license is next door. It is not the payroll file.

The Department of Commerce business-license page says a license expires at the end of the calendar year and must be renewed from October 1 through December 31. A business that has not renewed by January 1 pays an additional late fee with the Department of the Treasury. The page does not print the late-fee dollar. Failure to renew by January 31 suspends operations until the license is obtained. The department’s phone on that site is (684) 633-5155. That license is not the Tax Office withholding file. It is not Form W-2AS. It is not the workmen’s compensation policy. Regulation 31.0180 still puts the insurance before the license, inside the contractors chapter. Confirm both with the offices that issue them.

How Gusto and Patriot describe American Samoa

Confirm the withholding file with the American Samoa Tax Office. Confirm the 2 percent wage tax and the December 31, 2000 income-tax adoption in the code, and confirm the rate the Tax Office is using now. Confirm Social Security and Medicare on Publication 15. Confirm that federal unemployment tax does not apply. Confirm the new-hire registry with the local government. Confirm the workmen’s compensation policy and the certificate with the Commission, and keep the headcount conflict in view. The payroll vendor does not sell that policy.

Gusto’s payroll terms say the payroll service is available in the United States, excluding U.S. territories. They also say the business must be registered in the United States, excluding U.S. territories, and the bank account must be there too. Gusto’s add-employees article says Gusto does not support employees living in U.S. territories, and it names Puerto Rico and the U.S. Virgin Islands. American Samoa is a U.S. territory. The article does not give American Samoa its own heading. Gusto’s state-registration hub is a list of state headings. The headings name the states and the District of Columbia. American Samoa is not a heading on that hub. There is no Gusto article on that hub that walks through the Tax Office, Form W-2AS, or the Workmen’s Compensation Commission. See Gusto on the directory.

Patriot’s new-employer page by state is a table of registration articles. The table lists the 50 states and the District of Columbia. American Samoa is not in the table. Puerto Rico is not in the table. The U.S. Virgin Islands is not in the table. The page does not link an American Samoa registration article. Patriot does not claim, on that page, to open an American Samoa Tax Office withholding account or a Workmen’s Compensation Commission policy. See Patriot on the directory.

The gap is the grade. For a first hire in American Samoa, these two vendors’ published registration lists do not take the Tax Office file, the federal employment-tax file, or the workmen’s compensation policy off your desk. You still withhold the territorial income tax and the 2 percent wage tax for the Tax Office. You still handle Social Security and Medicare. You still do not treat federal unemployment tax as if American Samoa were the U.S. Virgin Islands. You still put the workplace-injury policy where the Commission’s conflicting headcount rules send your shop. A vendor checklist for a state is not an American Samoa account.

What still sits on the employer

Also forming a company in American Samoa? Process Score compares registered agents there.

Sources for this page

  1. American Samoa Tax Office, Department of the Treasury (retrieved October 1, 2026), phone (684) 633-4181; Form 390; 2023 and 2024 download blocks label an IRS 2000 Tax Table and Instructions; the page does not print a 2026 withholding percent
  2. A.S.C.A. § 11.0403, imposition of tax (retrieved October 1, 2026), income-tax rules in force in the United States on December 31, 2000, adopted as a separate territorial income tax payable to the government, including wage withholding; chapter 05 controls a conflict with the adopted code
  3. A.S.C.A. § 11.0401, substitution of terms (retrieved October 1, 2026), Treasurer of American Samoa stands in for the federal tax officials named in the adopted code
  4. A.S.C.A. § 11.0406, withholding exemption certificate (retrieved October 1, 2026), certificate required under adopted Internal Revenue Code section 3402(f)(2); the 15-day sentence is tied to the chapter’s first effective date
  5. A.S.C.A. § 11.0607, wage tax (retrieved October 1, 2026), 2 percent wage tax in addition to the income tax; employers increase minimum withholding from 4 percent to 6 percent; tax year 2012
  6. Regulation 31.0171, withholdings required (retrieved October 1, 2026), Samoan tax withheld at rates obtainable from the Tax Office; Social Security withholding, with a direction to the local Social Security office; contractors-chapter history, effective February 12, 1973
  7. Regulation 31.0172, employer Social Security contribution (retrieved October 1, 2026), employer contribution equals the rate withheld from employees
  8. Regulation 31.0173, quarterly payment deadlines and reports (retrieved October 1, 2026), reports and payments due the last day of the month after quarters ending March 31, June 30, September 30, and December 31; negative reports required; the public text says “flied”
  9. IRS, bona fide residents of American Samoa (retrieved October 1, 2026), separate income-tax system modeled on the Internal Revenue Code as of December 31, 2000; Tax Office, Executive Office Building, Pago Pago, AS 96799; phone 684-633-4181
  10. IRS, About Form W-2AS (retrieved October 1, 2026), American Samoa wages; do not use the form for United States income-tax withholding
  11. IRS, 2026 Form W-2AS (retrieved October 1, 2026), Copy 1 for the American Samoa Treasurer; Copy B for the employee’s American Samoa tax return
  12. IRS, 2026 general instructions for Forms W-2 and W-3 (retrieved October 1, 2026), Copy 1 of Form W-3SS and Forms W-2AS to the American Samoa Department of Treasury, Tax Office, Executive Office Building, Pago Pago, AS 96799
  13. IRS, Publication 15 (2026), Circular E (retrieved October 1, 2026), guide for American Samoa employers; Publication 80 discontinued; Social Security 6.2 percent each on $184,500; Medicare 1.45 percent each with no wage base; federal income-tax withholding references do not apply unless the employee is subject to United States withholding; FUTA tax does not apply to employers in American Samoa; new-hire direction is to contact the local government; Social Security office at 1 Utulei Road, Pago Pago, AS 96799
  14. IRS, About Publication 80, Circular SS (retrieved October 1, 2026), described for American Samoa employers; will no longer be revised, January 22, 2024
  15. IRS, employment-tax publications (retrieved October 1, 2026), Publication 80 not updated since 2023; the material is in Publication 15 starting with the 2024 version
  16. IRS, 2025 instructions for Form 944 (retrieved October 1, 2026), Form 941-SS discontinued after the fourth quarter of 2023; territory employers not told to file Form 944 file Form 941; Publication 80 discontinued
  17. IRS, persons employed in a U.S. possession, FUTA (retrieved October 1, 2026), among the listed possessions, only wages in Puerto Rico or the U.S. Virgin Islands are subject to FUTA under the same conditions as employment in the United States
  18. Administration for Children and Families, new-hire reporting (retrieved October 1, 2026), federal report within 20 days of hire; some states require it sooner
  19. 42 U.S.C. § 653a (retrieved October 1, 2026), report not later than 20 days after hire, or two monthly magnetic or electronic transmissions 12 to 16 days apart
  20. Administration for Children and Families, state new-hire websites (retrieved October 1, 2026), list includes Guam, Puerto Rico, and the Virgin Islands; American Samoa is not listed
  21. Administration for Children and Families, electronic child-support payments (retrieved October 1, 2026), American Samoa does not have a child support agency
  22. A.S.C.A. § 32.0524, employers subject to chapter (retrieved October 1, 2026), one or more employees in the territory
  23. A.S.C.A. § 32.0521, exemptions (retrieved October 1, 2026), minor employer means 2 or fewer employees regularly employed; public text says not subject to this chapter and Chapter 3106, except a hazardous-occupation complaint
  24. A.S.C.A. § 32.0530, securing compensation (retrieved October 1, 2026), authorized carrier or self-insurance
  25. A.S.C.A. § 32.0536, certificate of compliance (retrieved October 1, 2026), covered employers file the certificate with the Commission
  26. Regulation 31.0180, required before business licensing (retrieved October 1, 2026), secure workmen’s compensation insurance before a business license is obtained or renewed; contractors chapter
  27. Regulation 31.0181, employer to pay (retrieved October 1, 2026), carrier licensed in the territory; employer bears the full cost; employees cannot be charged
  28. Office of the Workmen’s Compensation Commission (retrieved October 1, 2026), any business must secure coverage with an authorized local carrier; exempted employers still file a compliance certificate
  29. Office of the Workmen’s Compensation Commission, employer coverage (retrieved October 1, 2026), territorial agency with one or more employees; independent contractor with 3 or more; minor employer with 2 or fewer exempt, subject to a hazardous-occupation complaint
  30. Office of the Workmen’s Compensation Commission, exempted employers (retrieved October 1, 2026), exempted employers do not secure coverage and still file a compliance certificate
  31. Office of the Workmen’s Compensation Commission, certificate of compliance (retrieved October 1, 2026), qualified employers include an employer regularly employing 3 or more, hazardous industries at any headcount, voluntary coverage, and self-insurance; the page also says all employers file a secured certificate
  32. American Samoa Department of Commerce, business licensing (retrieved October 1, 2026), renew from October 1 through December 31; late fee with the Department of the Treasury if not renewed by January 1, with no dollar printed; suspension if not renewed by January 31; phone (684) 633-5155
  33. PaycheckCity, American Samoa 2025 payroll tax rates (secondary vendor table; retrieved October 1, 2026), prints a $7,000 unemployment wage base and new-hire phone 684-633-4203
  34. PaycheckCity, American Samoa 2024 payroll tax rates (secondary vendor table; retrieved October 1, 2026), prints None for unemployment insurance and says there is no income tax
  35. PaycheckCity, American Samoa 2023 payroll tax rates (secondary vendor table; retrieved October 1, 2026), prints None for unemployment insurance
  36. Gusto, payroll terms (the company’s own page; retrieved October 1, 2026), payroll service excludes U.S. territories
  37. Gusto, add new employees (the company’s own page; retrieved October 1, 2026), does not support employees living in U.S. territories, and names Puerto Rico and the U.S. Virgin Islands
  38. Gusto, state registration and resources (the company’s own page; retrieved October 1, 2026), state headings include the District of Columbia and do not include American Samoa
  39. Patriot, new employer information by state (the company’s own page; dated September 28, 2026; retrieved October 1, 2026), 50 states and the District of Columbia; no American Samoa article