Employment Cost Calculator for American Samoa
Calculate your complete hiring costs for American Samoa employees, including payroll taxes, social security contributions, employee benefits, and management fees. This salary calculator provides accurate employer cost estimates for informed hiring decisions.
Employer Tax Contributions
| Tax Type | Rate | Base |
|---|---|---|
| American Samoa Social Security System (ASG-ASSS) | Employer: 6.2% | Employee gross wages up to annual wage base limit |
| Medicare (Federal) | Employer: 1.45% | All earned income |
| Income Tax Withholding | Progressive rates vary | Employee wages (based on withholding tables) |
Filing & Compliance
- Quarterly Reports (Form AS-WT) due by the last day of the month following quarter end.
- Annual Wage and Tax Statements (Form AS-W2) due to employees and ASG Department of Treasury by January 31.
- Annual Reconciliation (Form AS-W3) due by January 31.
Income Tax Brackets
| Income Range | Tax Rate |
|---|---|
| Up to $50,000 | 15% |
| Over $50,000 to $75,000 | 25% |
| Over $75,000 | 34% |
Employee Contributions
| Deduction Type | Rate | Cap |
|---|---|---|
| American Samoa Social Security System (ASG-ASSS) | 6.2% | Social Security wage base limit ($168,600) |
| American Samoa Government Employees' Retirement Fund (ASGERF) | 6% (current) | $85,000 (proposed) |
| Medicare Tax | 1.45% | No Cap |
Personal Allowances
- Standard Deduction: Amount varies by filing status.
- Personal Exemptions/Allowances: Claimed for taxpayer, spouse, and dependents.
- Itemized Deductions: Certain expenses deductible if exceeding thresholds and not taking standard deduction.
