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American Samoa is a US unincorporated territory in the South Pacific Ocean, southeast of the autonomous state of Samoa. Its coordinates are 14.3°S 170.7°W. It is located east of the International Date Line, whereas Samoa is located west of it. The overall land area is 199 square kilometers (76.8 square miles), which is somewhat larger than the size of Washington, D.C. American Samoa is the United States' southernmost territory and one of two US territories south of the Equator, along with uninhabited Jarvis Island. The major exports are tuna products, and the main commercial partner is the rest of the United States.
The territory of American Samoa is made up of five major islands and two coral atolls. Tutuila is the biggest and most populated island, and the territory also includes the Manua Islands, Rose Atoll, and Swains Island. Except for Swains Island, the Samoan Islands are located west of the Cook Islands, north of Tonga, and about 300 miles (500 km) south of Tokelau. The Wallis and Futuna Islands are located to the west. American Samoa has a population of around 46,366 people as of 2021. The majority of American Samoans are multilingual, speaking both English and Samoan proficiently.
Since 1983, American Samoa has been a member of the Pacific Community. American Samoa has the highest military enrollment rate of any US state or territory. The local United States Army recruiting station in Pago Pago was rated top in production out of the 885 Army recruiting stations and centers under the United States Army Recruiting Command as of September 9, 2014.
American Samoa is the United States' sole significant territory where citizenship is not awarded at birth, and those born there are termed "non-citizen nationals."
After one year of service, employees are entitled to at least ten days of sick leave per year. Workers must receive their regular pay while on approved sick leave. Employees who take three or more days of sick leave in a row must present a valid medical certificate for approval.
Employees who do not use their sick leave may be able to carry it over to the following year. However, the previous year's sick leave cannot exceed 20 days.
Every employer is required to select a private carrier and acquire accident compensation insurance. The employer is required to deduct 5% of each employee's salary and equal that payment to social security. If the employer asks it, a higher proportion of the pay may be withheld in order to make a larger contribution.
Employees may be eligible to receive social security money for old-age pensions, senior citizen benefits, disability pensions, survivor's pensions, and death benefits.
While there are no monetary advantages for workers on sick or maternity leave, they may be eligible for free medical treatment at government health facilities. Various hospital and medical services are included in the senior citizen benefit plan and work injury program.
There are no mandatory perks, but many companies utilize them to motivate employees and reward them for their efforts. You have the option of providing extra advantages at your discretion.
The amount of tax imposed on corporations for taxable years are as follows:
15 percent for a taxable income range between $0 and $50,000.
25 percent for a taxable income range between $50,000 and $75,000.
34 percent for a taxable income range between $75,000 and $650,000.
44 percent for a taxable income range over $650,000.
Personal income is taxed at a minimum of 4%, while wages are taxed at 2%.
If you are a US citizen and a resident of American Samoa, you must declare your global gross income on your Samoan tax return.
If you are a nonresident of American Samoa, only income from Samoan sources should be reported on your Samoan tax return. For income tax purposes, US nationals living in American Samoa are considered residents of American Samoa.
There are no income, property, or sales taxes. Items imported for commercial resale are subject to a 5% excise tax.
Under the Industrial Incentives Act, the Governor of American Samoa may award tax exemptions on some or all taxes (excluding individual income tax) for up to ten years for the creation or development of eligible industrial or commercial operations.
Foreign Sales Corporations formed in the Territory may be free from corporate income taxes, dividend distributions, customs charges, and other taxes for an eleven-year period.
Some exemptions are intended to encourage inhabitants of the area to work. More information is available from the Tax Exemption Office.
Currently, the Value Added Tax in the American Samoa sets at 0 percent but there have been moves made to increase this to 5 percent.
To enter Samoa, visitors must have a valid passport and an onward/return ticket. For stays of 90 days or less, US citizens do not require a visa. Non-citizen US nationals will need to obtain a visitor permit before visiting Samoa.
Non-US nationals can apply for a visitor's permit at the Samoa Consulate General in Pago Pago, American Samoa.
In the United States, employment contracts might be verbal, written, or implicit. Contracts, on the other hand, should be in writing with the conditions clearly stated out to protect both the employer and the employee. In practice, the majority of contracts are in writing.
The following are examples of common employment contract terms:
Employer and employee names
The kind and scope of the service to be provided
Salary and payment intervals
Salary and payment intervals
Start and end dates (if for a fixed-term)
Benefits and leave entitlements
There is no set length for assignments. This is usually indicated in the employment contract for fixed-term employments.
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