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Hiring In American Samoa

Hiring employees compliantly in American Samoa means doing it yourself or using an Employer of Record like Global Expansion. You should be careful using independent contractor agreements in American Samoa so that you don’t run afoul of employment laws. To hire an employee compliantly and offer them mandatory benefits and compliant agreements, you can:

(a) Establish your own new legal entity, banking, accounting and payroll service in American Samoa; or

(b) use an Employer of Record like Global Expansion who can handle all of the details for you.

Need assistance hiring in American Samoa? Contact us about our International  EOR Service

Labor Laws in American Samoa

Employee Probation Period in American Samoa

  • Employees appointed without time limitation in the career service shall serve a probationary period of 1 calendar year

Annual Leave in American Samoa

  • Employees with less than three years of creditable service earn four (4) hours or one-half work day of annual leave for each bi-weekly pay period.
  • Employees with three but less than 15 years of creditable service earn six hours or three-fourths work day of annual except for the last full pay period of the year for which they earn then hours of annual leave.
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Holidays in American Samoa

Martin Luther King Jr. Day 20th January
Washington's Birthday 17th February
Good Friday 10th April
American Samoa Flag Day 17th April
Independence Day 3rd July
Labor Day 7th September
Columbus Day 12th October


Onboard employees in days, anywhere in the world

Maternity Leave in American Samoa

  • Maternity leave may be granted for a period of six weeks prior and six weeks subsequent to birth.

Sick Leave in American Samoa

  • Employees earn sick leave at the rate of four-hour or one-half workday for each full-bi-weekly pay period sick leave is earned from the first pay period of employment.
  • There is no qualifying period for the earning of sick leave.

Working Hours in American Samoa

  • American Samoa has a standard work week of 40 hours

Overtime in American Samoa

  • The federal overtime provisions are contained in the Fair Labor Standards Act (FLSA).
  • Unless exempt, employees covered by the Act must receive overtime pay for hours worked over 40 in a workweek at a rate not less than time and one-half their regular rates of pay.
  • There is no limit in the Act on the number of hours’ employees aged 16 and older may work in any workweek.
  • The Act does not require overtime pay for work on Saturdays, Sundays, holidays, or regular days of rest, unless overtime is worked on such days.

American Average Samoa Salary and Wages

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13th / 14th Month Salary in American Samoa

  • No
  • There is no statutory requirement to pay the 13th or 14th month salary.
  • However, employees may decide to award an end of year bonus akin to the 13th month salary.
  • There is no entitlement to annual leave instead it is seen as a privilege. The leave can be accrued but may not exceed 60 days.
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Income Tax in American Samoa

  • There is no requirement in U.S. law that PR and AS use a mirror code.
  • Thus, these two territories may enact their own income tax laws, subject to any requirements in U.S. law (e.g., any such tax laws must comply with the U.S. Constitution).
  • AS, meanwhile, has chosen to adopt a modified version of the IRC as its territorial income tax laws.
  • The current version of AS’s local tax code is the version of the IRC that was in effect on December 31, 2000, with some modifications
  • As in other U.S. territories, the U.S. federal government imposes payroll taxes and the equivalent self-employment tax on income from work in American Samoa, but not the federal income tax on income generated in American Samoa by its residents (except from work as U.S. government employees).
  • Instead, the government of American Samoa itself taxes the worldwide income of its residents, as well as the income generated there by nonresidents, largely under the same rules and rates as the U.S. tax code in effect in 2000, with certain modifications such as a minimum tax rate of 4% and an additional wage tax of 2%.
  • The taxation rate in this territory averages around 27 percent on all sources of income, including wages, salaries, and self-employment.

Income Tax

Average Tax Rate


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Social Security in American Samoa

  • Under the Federal Insurance Contributions Act (FICA), 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)
  • For 2019, the OASDI tax is imposed on the first USD132,900 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.
  • In addition, higher income employees (but not their employers) pay an extra 0.9% Medicare tax.
  • The income threshold varies by tax return filing status. Married couples filing jointly pay the extra tax on their combined wages in excess of USD250,000, single taxpayers and heads of households on wages exceeding USD200,000, and married taxpayers filing separately on wages exceeding USD125,000.
  • Self-employment income (see below) is added to the amount of wages when determining the threshold.
  • FICA tax is imposed on compensation for services performed in the United States, regardless of the citizenship or residence of the employee or employer.
  • Consequently, absent an exception, nonresident alien employees who perform services in the United States are subject to FICA tax, even though they may be exempt from US income tax under a statutory rule or an income tax treaty.
  • Certain categories of individuals are exempt from FICA tax, including foreign government employees, exchange visitors in the United States under J visas, foreign students holding F, M or Q visas, and individuals covered under social security totalization agreements between the United States and other countries.
  • These agreements allow qualifying individuals to continue paying into the social security system of their home countries, usually for a period of five years.


Group 1083




Group 1083 6.2% 6.2%


Group 1083 1.45% 1.45%
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Immigration Requirement in American Samoa

  • US citizens and US nationals do not require a visa and may enter and leave American Samoa freely, but they do need a passport
  • Nationals from Australia, Canada, UK, Austria, Belgium, Denmark, Finland, France, Germany, Ireland, Italy, Luxembourg, Netherlands, Portugal, Slovenia, Spain and Sweden are issued with a 30-day entry permit on arrival
  • All other nationals intending to visit American Samoa for business or holiday are required to apply for an entry visa
  • All visitors to American Samoa require a passport valid for six months, a return ticket or onward ticket, and enough funds to support their stay.

Type of Visa/Permit




Entry Visa
  • Valid Passport
  • A return ticket
  • Proof of sufficient funds

30 days
  • Foreign nationals from nonexempt countries must obtain an entry visa to visit American Samoa
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Mandatory Benefits in American Samoa

  • These are mandatory benefits as postulated by law
  • These include public holidays, sick leave, maternity leave, overtime pay
  • Statutory benefits also include social security benefits

Mandatory Benefits overview

  • Public Holidays

  • Maternity Leave

  • Sick Leave

  • Overtime Pay

  • Social Security Benefits

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Payments And Invoicing

  • Individuals must file income tax returns on form 390 before April 15th
  • Filing after this date may lead to interest and penalties
  • Joint returns cannot be filed
  • If you are not a bona fide resident of American Samoa and a nonresident alien, then you must file an American Samoa income tax return reporting income that is only from American Samoa.
  • You must also file a U.S. tax return using Form 1040NR.
Need assistance hiring in American Samoa? Contact us about our International  EOR Service

Accrued Benefits in American Samoa

Christmas Bonus % 0%
Christmas Bonus Over Vacations % 0%
Severance per Year%

Employees are entitled to one week severance pays based one year of service (1.37% of annual salary)

1.37% of annual salary
Vacations %

Employees are entitled to 12 days of paid leave if they have worked for less than 3 years (3.29% of annual salary)

3.29% of annual salary
Notice %

Employees are entitled to on week of notice period if they have worked for more than 3 months but less than 1 year (1.37%)

Christmas Bonus Over Notifications %

0% [Unpaid holidays must be paid in the notice/severance package]

Vacations Plus % 0%

Total percentage of Salary (yearly)

The total employment accruals as a percentage of salary per anum are equal to 6.03%


Payroll Accrual in American Samoa

Country Accruals Additional Information

Provident fund 7%
Coverage Provident fund Employed persons, including household workers.
Voluntary coverage for self-employed and unemployed persons.  
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Payroll Accruals Additional information




Employment Accruals

Annual Leave Employees with 3 years of service are entitled to 12 days of annual leave (one-half work day of annual leave for each bi-weekly pay period). This equals 3.28% (12/365 days) of annual income.
Maternity Leave Mothers are entitled to 30 days of paid maternity leave This equals 8.22% (30/365 days) of annual income.
Sick Leave Employees earn sick leave at the rate of four-hour or one-half workday for each full-bi-weekly pay period. Thus, 12 days a year This equals 3.28% (12/365 days) of annual income.
Overtime Pay Employees must receive overtime pay for hours worked over 40 in a workweek at a rate not less than 1.5 times their regular rates of pay. Normal hourly rate is 9.75 USD (390/40). Overtime equals 14.625 USD
Social Security Contribution Employers make contributions of 6.2% to OASDI and 1.45% to Medicare. Total employer contributions equal 7.65%.

Why use Global Expansion to hire in American Samoa

Establishing a branch office or subsidiary in American Samoa can be time-consuming, expensive and complex. With such a robust labor market in place, one must pay great attention to detail when structuring employment because American Samoa labor laws are complex.

The company also has a responsibility to comply with specific employment practices dictated by American Samoa law to maintain its good standing as an equal opportunity employer.

Global Expansion makes it easy for you to expand into American Samoa. We'll help you hire your candidate of choice, handle HR matters and payroll, and ensure that you comply with local laws without the burden of setting up a foreign branch office or subsidiary. In addition, you'll have complete control and direction over your employees.

We enable you to stay in control of everything. Our American Samoa Global Professional Employer Organization (PEO) and Employer of Record (EOR) solution provides you with peace of mind to focus on running your company and the security to enter new markets.


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