Guam payroll setup for your first hire

Territorial paycheck withholding goes to the Department of Revenue and Taxation.

Guam takes income tax from a paycheck. The payment goes to the government of Guam. 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 American Samoa’s December 31, 2000 income-tax freeze or its 2 percent wage tax. This is not Texas’s rule of no state paycheck withholding. This is not California’s one employer payroll-tax registration.

48 U.S.C. § 1421i is the Organic Act income-tax section. It says the income-tax laws in force in the United States, and those enacted later, are in force in Guam. They apply as a separate territorial income tax, payable to the government of Guam. The section names that tax the Guam Territorial income tax. The laws it pulls in include subtitle A of the Internal Revenue Code, except chapter 2 and section 931. 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, where those rules are not clearly inapplicable. The same section says the Legislature of Guam may levy a separate tax. That separate tax may not exceed 10 percent of the taxpayer’s annual income-tax obligation to the Government of Guam. The Department pages cited here do not print a current 10 percent add-on on a paycheck. Do not treat that legislative ceiling as a withholding percent the Department printed for 2026.

That adoption is current law, including later United States income-tax changes. It is not a freeze on December 31, 2000. American Samoa’s code stops at that date and also prints a 2 percent wage tax. Guam’s cited pages do not print that 2 percent wage tax. Do not copy the American Samoa freeze, or that 2 percent, onto Guam.

The Department contact page names the Guam Department of Revenue and Taxation. The office is at 1240 Army Drive, Barrigada, Guam 96913. Mail on that page goes to the Taxpayer Services Division, P.O. Box 23607, Barrigada, Guam 96921. Hours are 8 a.m. to 5 p.m., Monday through Friday. The fax is 671-633-2643. Income-tax phones on that page are 671-635-1840 and 671-635-1841. The e-filing phone is 671-635-1809. Gross-receipts phones are 671-635-1835 and 671-635-1836. The online system is GuamTax.com. The contact page is not a 2026 withholding table. It does not print a paycheck percent.

The quarterly return is Form W-1. The deposit coupon is Form 500. The doors do not match.

Form W-1 is the Employer’s Quarterly Guam Tax Return. The e-file page says electronic filing of that return took effect January 1, 2009, on GuamTax.com. The system tracks daily and monthly liability, applies credits, and retrieves Form 500 payments made through the Government of Guam point of sale. A commercial employer registers with an employer identification number or a Social Security number, an existing gross-receipts account number, and an email address. The public text spells that email line “Vald e-mail.” A government agency does not self-register. The Department creates that account from an e-filing registration form.

The Form W-1 pages do not print the quarterly due dates. They do not print April 30, July 31, October 31, or January 31. Do not paste another territory’s quarter-end calendar onto Form W-1.

Form 500, revised February 2011, is a paper depository receipt. The face covers income tax withheld on wages, 30 percent withholding under section 1441, corporate estimated tax, and Form 1099 withholding. After a bank validates the coupon, the employer uses the receipt to pay taxes reported on Form W-1, Form 4277, or Form 1120 to the Deputy Commissioner of Revenue and Taxation. The instructions say a monthly depositor is a new employer, and they add the words “see exception,” and also an employer whose employment taxes for the four lookback quarters were $50,000 or less. A monthly depositor deposits by the 15th of the following month. The exception named in that parenthetical is not printed in the instruction block. Do not fill in an exception the form does not print.

The same instructions say a semiweekly depositor is an employer whose lookback employment taxes were more than $50,000. Wednesday is the deposit day for a Wednesday, Thursday, or Friday payday. Friday is the deposit day for a Saturday, Sunday, Monday, or Tuesday payday. If income tax withheld in a calendar quarter is more than $2,500, deposit it. The instruction names that 30 percent withholding as section 1442. The face of the same form names section 1441. If the accumulated liability stays under $2,500, do not deposit during the quarter. Pay it in full with a timely filed Form W-1. The instructions say that quarterly threshold rose from $1,000 to $2,500 for the quarter that began January 1, 2001. Deposit the paper coupon in triplicate at the Guam branch of the Bank of Guam, the Bank of Hawaii, the First Hawaiian Bank, or the Treasurer of Guam. The penalty line points to Internal Revenue Code section 6656. It does not print a dollar. The coupon says you may deposit even without an employer identification number, and that you may request the number from the local IRS office. It points deposit timing to Circular E. It does not print a next-day dollar of its own.

Read Form 500, the Form W-1 e-file page, and the payment site as three doors. Form 500, revised February 2011, is a bank-validated paper coupon that attaches to Form W-1. The Form W-1 page says e-file has been the path since January 1, 2009, and that the system retrieves Form 500 payments. pay.guam.gov lists tax type 500WAGE as Form 500, withholding on wages, and it tells you to file Form W-1 on GuamTax.com. The payment FAQ says the reference number for 500WAGE is a Social Security number or an employer identification number. Those pages do not pick one deposit door. Use the door the Department gives you for the return you are filing.

The mail box on these pages is the same number and not the same city line. The contact page and the Form W-1 help page use P.O. Box 23607, Barrigada, Guam 96921. The Form W-1 e-file page and the gross-receipts payment page use P.O. Box 23607 GMF, Guam 96921. Use the city line printed on the form you are mailing.

The gross-receipts account is not paycheck withholding.

A commercial GuamTax login asks for an existing gross-receipts account. That account is the business privilege tax, also called gross receipts tax. It is not the tax you take out of a paycheck. The gross-receipts help page says a new gross-receipts taxpayer first opens that account at the Department. It quotes 11 G.C.A. § 26201. Monthly privilege taxes are measured by values, gross proceeds, or gross income. The public text says “fie” where the sentence means file.

The same help page prints the rate history. From October 1, 1997, through March 31, 2003, the rate was 4 percent, on a quarterly Form BRQ due the last day of the month after the quarter, with monthly deposits by the 15th. From April 4, 2003, through March 31, 2004, the rate was 6 percent, still quarterly. From April 1, 2004, to the present, the rate is 4 percent. Form GRT is filed monthly. It is due the 20th of the following month even when no tax is due. The payment is due the same day. The page’s example is April 2004, due May 20, 2004. Exemptions sit in § 26203. Do not print this 4 percent as a paycheck-withholding percent.

The gross-receipts payment page says you can pay in person at the Business Privilege Tax Branch, 1240 Route 16, Barrigada, at the Treasurer of Guam cashiers, or at an authorized bank. Mail on that page goes to P.O. Box 23607 GMF, Guam 96921. Phones are (671) 635-1835 and (671) 635-1836. The contact page’s street for the Department is 1240 Army Drive. The payment page’s street for this branch is 1240 Route 16. Use the address on the door you are walking into. The page says the Collections Branch no longer takes payment on an e-filed account. An in-person payer takes two copies of the e-filed return to the Treasurer of Guam. A zero return uses Y in the zero field. That zero is a gross-receipts zero. It is not a withholding zero.

The year-end wage statement is Form W-2GU. The due dates do not match.

About Form W-2GU says use Form W-2GU to report Guam wages. Do not use it for wages subject to United States income-tax withholding. Use Form W-2 for United States income tax withheld. The 2026 general instructions for Forms W-2 and W-3 say Form W-2GU reports Guam wages paid by Guam employers. Copy A of Form W-2GU goes to the Social Security Administration with Copy A of Form W-3SS. Copy 1 of Form W-3SS and Forms W-2GU go to the Guam Department of Revenue and Taxation, P.O. Box 23607, Barrigada, GU 96921. The instructions point to GuamTax.com. They say furnish the employee copies by February 1, 2027, and file Copy A with the Social Security Administration by February 1, 2027. An extension on Form 8809 does not move the employee-copy date.

Department Tax Alert 23-01, updated December 20, 2023, says January 31, 2024, is the deadline for paper and electronic filing of 2023 Forms W-3SS and W-2GU and Forms 1096 and 1099-NEC. It says there is no automatic 30-day extension. It says a filer with 10 or more information returns must e-file, under section 6011(e)(2)(a) of the Guam Territorial Income Tax Code. That alert is about the 2023 forms. Do not treat January 31, 2024, as the due date on the 2026 form. Do not treat February 1, 2027, as a date that 2023 alert printed. Use the date on the form you are filing.

The W-2 e-file help page says an electronic Form W-3 and Form W-2GU filed on GuamTax.com is the official Department filing. Do not also file that copy on paper. The same 10-or-more electronic rule is on that page. A payroll processor registers on the form that page names for SWICA and for Forms W-3 and W-2GU. Fax it to (671) 633-2643, or mail it to the PIN Administrator, P.O. Box 23607 GMF, Guam 96921. The phone is (671) 635-1809. The page says that electronic path began with tax year 2006. The Social Security Administration’s employer-services phone for Guam, the Northern Mariana Islands, and American Samoa, printed in the 2026 wage-statement instructions, is 510-970-8247.

The 2026 wage-statement instructions also cover a civilian spouse under the Military Spouses Residency Relief Act. A spouse working in Guam who properly claims residence in one of the 50 states has income that is not Guam-taxable. Federal income tax is withheld and sent to the IRS. That is a narrow case. It is not the ordinary Guam paycheck. Confirm it with the territory office before you skip Form W-2GU.

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, has been discontinued. References to Form W-2 include Form W-2GU unless the guide says otherwise. References to federal income-tax withholding do not apply to a Guam 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. A secondary table that prints a 22 percent supplemental flat rate is not a Department withholding table. Publication 15’s federal withholding sentences, including a supplemental rate, do not apply to a Guam employer unless the employee is subject to United States withholding. Do not enter 22 percent as a rate the Department printed on Form W-1.

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 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 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. Open Publication 15 for the 2026 federal employment-tax rules.

Federal unemployment tax is the sharp contrast with the U.S. Virgin Islands. Publication 15 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. 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. Guam 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 Guam. Do not print a federal unemployment percent as if it were a Guam tax.

Guam does not run a standing territorial unemployment tax.

The Guam Department of Labor unemployment page lists Disaster Unemployment Assistance and Pandemic Unemployment Assistance. It does not print an employer unemployment tax, a wage base, or a new-employer percent. The office phone on that page is (671) 475-7044. The American Job Center phone is (671) 475-7000, at 414 West Soledad Avenue, Hagatna. Pandemic Unemployment Assistance was a temporary federal program. Disaster Unemployment Assistance is disaster aid. Neither one is a standing employer tax of the kind the Virgin Islands Department of Labor runs.

Guam’s workforce plan for program years 2020 through 2023 says Guam does not have an unemployment insurance program, and that Guam does not have unemployment coverage. That plan is older than this page. It is still the government’s own sentence. A U.S. Department of Labor study dated November 1, 2023, examines whether Guam could implement an unemployment insurance program. The study treats the program as not in place. It is not a statute that opened an employer account. Do not enter a wage base or a new-employer percent from a design paper.

A secondary vendor table is not that law. PaycheckCity’s 2025 Guam page prints None for state unemployment insurance, None for state disability insurance, and None for family leave insurance. That None lines up with the Department of Labor page and with Publication 15. The same table also prints a 22 percent supplemental flat rate. That 22 percent conflicts with the Department pages, which do not print it, and with Publication 15, which says federal withholding references do not apply to a Guam employer unless the employee is subject to United States withholding. Do not enter a Guam unemployment wage base. Do not enter 22 percent as the Department’s withholding percent.

A new hire is due in 20 calendar days.

Title 5, Guam Code Annotated, chapter 34, is the child-support chapter. Section 34301 says the date of hiring is the earlier of two days. One is the first day the employee is owed compensation. The other is the first day the employee reports to work or performs labor. Section 34302 puts the New Hire Directory in the Department of Law, Family Division. The directory receives employer reports of newly hired or rehired employees.

Section 34303 says an employer shall report to the Director of New Hires whenever the employer hires or rehires an employee. The report is due within 20 calendar days of the date of hiring or rehiring. An electronic or magnetic file is two reports a month, not less than 12 days apart and not more than 16 days apart. Section 34305 says you may deliver, mail, or fax a copy of the employee’s federal Form W-4 or Form W-9, or another document with the required facts, or use an electronic path the Director of the Department of Law authorizes. A mailed report uses the U.S. First Class postmark when it is addressed as the Director provides.

Section 34304 says the first failure gets a written notice. That notice is not a fine. After a prior written notice, the civil penalty is $24 for each intentionally unreported employee. The penalty is $499 if the employer and the employee conspired not to report, or to file a false or incomplete report. Section 34306 requires the employee’s name, address, and Social Security number, and the date of birth when it is available, plus the employer’s name, address, and federal identification number. An employer with employees in two or more states, and Guam is one of them, may designate one state for the electronic report and must tell the Secretary in writing. Section 34307 gives the directory five working days to enter a report and three working days to send it to the National Directory. That is the office’s clock. It is not the employer’s 20 days.

Section 34308 says the government of Guam, when it is the contractee, reports an independent-contractor contract the same way as a hire. That sentence is about the government as a contracting party. It is not a rule that every private shop reports contractors.

The live employer page is the Office of the Attorney General of Guam, Child Support Enforcement Division. It says all employers must report new hires, and must withhold income and send payments to the Guam State Disbursement Unit inside that division. The page links a new-hire form and a question sheet. The office is in the ITC Building, 590 S. Marine Corp Drive, 9th Floor, Suite 901, Tamuning, Guam 96913. The phone is 671-475-3360. The statute says Department of Law and Director of New Hires. The live page says Office of the Attorney General, Child Support Enforcement Division. Keep both names. Do not collapse them into one office the pages do not equate.

Publication 15 says employers in Guam should contact the local government for the new-hire registry. It does not print Guam’s day count. The Guam statute does. It prints 20 calendar days. The Administration for Children and Families says the federal report is within 20 days of hire, and that some states require it sooner. 42 U.S.C. § 653a says the report is due not later than 20 days after hire, or, for a magnetic or electronic file, by two monthly transmissions not less than 12 days and not more than 16 days apart. Guam’s section 34303 and section 34305 print that same pair. The Administration’s list of new-hire websites includes Guam.

The address and the phone do not match across secondary lists. PaycheckCity prints the Director of New Hires at the Office of the Attorney General, 590 S. Marine Corps Drive, Suite 901, Hagatna, GU 96913, phone 671-475-3360, extension 1020, fax 671-477-2159. The Attorney General’s page prints Tamuning, the same street, and 671-475-3360, with no extension. A 2023 payroll.org new-hire directory prints the website oagguam.org/cs-employers, the phone 671-475-3324, and the email employerservices@guamcse.net. That website address is not a live page. The live page is guamattorneygeneral.org/csed/. Use the address and phone on the page you are calling. Do not use the dead web address.

Workplace injury insurance is workers’ compensation. The statute does not print a headcount.

The Workers’ Compensation Commission is the office for this coverage. The Commissioner is the Director of the Department of Labor, or a person that director names. A payroll login does not sell the policy. Guam has no unemployment-tax account that sells the policy.

Title 22, Guam Code Annotated, chapter 9, is the workers’ compensation chapter. Section 9104 says compensation is payable for disability or death from an injury while the person is in industrial employment or public employment, as section 9103 defines those words. For a private employee, industrial employment is work in a trade, occupation, or profession the employer carries on for pecuniary gain. Public employment is work for the government of Guam. Section 9105 says every employer shall secure the payment of compensation. A contractor secures it for a subcontractor’s employees unless the subcontractor has secured it. Payment is due regardless of fault. The section does not print a headcount. Do not read it as “any business with one employee” without the pecuniary-gain definition, and do not paste another territory’s three-employee or five-employee wait onto it.

Section 9133 says how to secure payment. One path is insurance with a stock company or a mutual association the Commission has authorized to write workers’ compensation insurance in Guam. Another path is guarantee insurance with a company authorized to do that business in Guam. The government of Guam may pay from the special fund named in section 9143. The section does not print a private self-insurance path. Section 9138 says a policy may not be canceled until at least 30 days after notice to the Commissioner and to the employer. If the carrier becomes insolvent, that insolvency does not relieve the carrier.

Section 9139 says all employers shall, within 90 days after the chapter’s enactment, file a certificate of compliance with the Commission. A violation is a misdemeanor. The source note ties that sentence to a 1976 amendment. Those 90 days belong to the enactment. They are not a standing registration clock for a new shop. Section 9140 says failure to secure payment is a misdemeanor. The president, the secretary, and the treasurer of a corporation are severally liable, and they are personally liable with the corporation for compensation that accrues while the payment is unsecured.

Section 9131 says the injury report is due within 10 days from the date of injury or death, or from the date the employer knows of a disease or infection. The employer sends the Commission a report with the employer’s name, address, and business, the employee’s name, address, and occupation, the cause and nature of the injury, and the year, month, day, hour, and place. A copy goes to the Commissioner at the same time. Form GWC-202, revised March 2014, says section 9131 requires the employer to report to the Commissioner within 10 days, and that failure or refusal to file may subject the employer to a penalty of up to $500. The statute text sets the 10 days and says send the report to the Commission and a copy to the Commissioner. The $500 is on the form. Read both.

The Commission page posts the private and government forms, including GWC-101, GWC-201, GWC-202, GWC-203, and others. The office is at 155 Hessler Place, Department of Public Health Building, Hagatna, GU 96910. Mail goes to the Guam Workers’ Compensation Commission, P.O. Box 9970, Tamuning, Guam 96931. The fax is (671) 475-6811. The page prints 671-922 staff phones. Form GWC-203 prints (671) 300-4571. The current page does not print 300-4571. Use the number on the page you are calling. None of these pages names a 2026 premium dollar or a class rate. Use the policy an authorized carrier writes for your shop.

If the employer does not secure payment, section 9106 says the employee may claim compensation or sue. The public text says “any elect.” Keep that wording next to the rule. Do not treat it as a second coverage test.

How Gusto and Patriot describe Guam

Confirm the withholding file with the Department of Revenue and Taxation. Confirm Form W-1, Form 500, and the gross-receipts account that the GuamTax login asks for. Confirm Social Security and Medicare on Publication 15. Confirm that federal unemployment tax does not apply, and that Guam does not run a standing territorial unemployment tax. Confirm the new-hire report with the Director of New Hires and with the Child Support Enforcement Division. Confirm the workers’ compensation policy with an authorized carrier and the certificate with the Commission. 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. Guam is a U.S. territory. The article does not give Guam its own heading. Gusto’s state-registration hub is a list of state headings. The headings name the states and the District of Columbia. Guam is not a heading on that hub. There is no Gusto article on that hub that walks through the Department of Revenue and Taxation, Form W-1, Form W-2GU, or the Workers’ 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. Guam is not in the table. Puerto Rico is not in the table. The U.S. Virgin Islands is not in the table. American Samoa is not in the table. The page does not link a Guam registration article. Patriot does not claim, on that page, to open a Guam withholding account or a Workers’ Compensation Commission policy. See Patriot on the directory.

The gap is the grade. For a first hire in Guam, these two vendors’ published registration lists do not take the Department of Revenue and Taxation file, the federal employment-tax file, the new-hire report, or the workers’ compensation policy off your desk. You still withhold the Guam Territorial income tax and send it to the Department. You still handle Social Security and Medicare. You still do not treat federal unemployment tax as if Guam were the U.S. Virgin Islands. You still file the 20-day new-hire report. You still put the workplace-injury policy with an authorized carrier. A vendor checklist for a state is not a Guam account.

What still sits on the employer

• Withhold the Guam Territorial income tax and send it to the Guam Department of Revenue and Taxation. 48 U.S.C. § 1421i adopts current United States income-tax laws, including wage withholding, as a separate tax payable to the government of Guam. It is not a December 31, 2000 freeze, and it is not American Samoa’s 2 percent wage tax. The Legislature may add a separate tax of not more than 10 percent of the annual income-tax obligation. The Department pages cited here do not print that 10 percent as a 2026 paycheck rate. The office is at 1240 Army Drive, Barrigada, Guam 96913. Income-tax phones are 671-635-1840 and 671-635-1841.
• File Form W-1, the Employer’s Quarterly Guam Tax Return, on GuamTax.com. Electronic filing took effect January 1, 2009. A commercial registration needs an employer identification number or a Social Security number, an existing gross-receipts account, and an email address. The Form W-1 pages do not print quarterly due dates. Form 500, revised February 2011, is the paper depository receipt. Monthly depositors, including a new employer with an exception the form does not spell out, and employers at or under $50,000 in the lookback, deposit by the 15th of the next month. Over $50,000 in the lookback, deposit on the semiweekly days the form prints. Over $2,500 withheld in a quarter, deposit. Under $2,500, pay with a timely Form W-1. The face names section 1441. The instructions name section 1442. pay.guam.gov lists 500WAGE and also sends Form W-1 to GuamTax.com. Those doors do not pick a winner. P.O. Box 23607 is Barrigada on the contact page and GMF on the e-file page. Use the line on the form you mail.
• Open the gross-receipts account before the commercial GuamTax login will take it. That tax is 4 percent of gross income from April 1, 2004, to the present. Form GRT is due the 20th of the next month, even when the tax is zero. It is not paycheck withholding. The payment page uses 1240 Route 16. The contact page uses 1240 Army Drive.
• Give each employee Form W-2GU for Guam wages. Do not use it for United States income-tax withholding. Send Copy 1 with Form W-3SS to the Guam Department of Revenue and Taxation, P.O. Box 23607, Barrigada, GU 96921. The 2026 instructions say employee copies and the Social Security Administration copy are due February 1, 2027. Tax Alert 23-01 says January 31, 2024, for the 2023 forms. Use the date on the form you are filing. An electronic Department filing is the official copy. Do not also file that copy on paper. A filer with 10 or more information returns e-files.
• Withhold and pay Social Security and Medicare. For 2026, Publication 15 prints 6.2 percent each for Social Security, on a wage base of $184,500, and 1.45 percent each for Medicare, with no Medicare wage base. File Form 941 unless the IRS told you to file Form 944. Form 941-SS stopped after the fourth quarter of 2023. Publication 80 will no longer be revised. Do not enter 22 percent as a Department withholding rate. Publication 15 says federal income-tax withholding references do not apply to a Guam employer unless the employee is subject to United States withholding.
• Do not file federal unemployment tax for a Guam employer on the strength of a Virgin Islands or Puerto Rico example. Publication 15 says FUTA tax does not apply to employers in Guam. The IRS possession page limits the same-conditions FUTA rule to wages paid in Puerto Rico or the U.S. Virgin Islands. The Department of Labor unemployment page does not print a territorial employer tax, a wage base, or a new-employer percent. The 2020–2023 workforce plan says Guam does not have an unemployment insurance program. The November 1, 2023, federal study is about whether to build one. It is not an open account.
• Report a new hire or a rehire to the Director of New Hires within 20 calendar days. An electronic or magnetic file is two reports a month, 12 to 16 days apart. The first miss is a written notice. After that notice, the civil penalty is $24 for each intentionally unreported employee, or $499 if the failure is a conspiracy. The statute names the Department of Law. The live page is the Office of the Attorney General, Child Support Enforcement Division, 590 S. Marine Corp Drive, Suite 901, Tamuning, Guam 96913, phone 671-475-3360. A secondary list that says Hagatna, or extension 1020, or a web address that does not open, is not that page. Section 34308’s contractor report is the government as contractee. It is not a private-shop contractor rule.
• Secure workplace injury insurance with a carrier the Commission has authorized, or with guarantee insurance the statute allows. Section 9105 says every employer secures payment. It does not print a headcount. Private coverage is industrial employment carried on for pecuniary gain. Section 9133 does not print a private self-insurance path. Section 9139’s 90 days belong to the 1976 enactment. They are not a clock for a new shop. Report an injury within 10 days under section 9131. Form GWC-202 prints a penalty of up to $500. The Commission mail box is P.O. Box 9970, Tamuning, Guam 96931. The form phone and the current page phone do not match. The Commission does not print a 2026 premium dollar.
• Do not copy another jurisdiction’s clock onto Guam. The territory does not use California’s $100-in-a-quarter test or a 15-day California registration clock. The territory does not use the U.S. Virgin Islands Form 501-VI deposit, the Virgin Islands unemployment wage base, or Virgin Islands federal unemployment tax. The territory does not use Puerto Rico’s SURI account or Puerto Rico’s $7,000 unemployment cap. The territory does not use American Samoa’s December 31, 2000 freeze or its 2 percent wage tax. The territory does not use the District of Columbia’s Form FR-500 or the District’s 2.7 percent unemployment rate.

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