Payroll
/
American Samoa
Global coverage
Available in +150 countries
Employer costs, taxes, minimum wage and leave rules for hiring here, plus the faster route: hire a contractor with Ontop, no local entity needed.
2026
Currency
USD $ (US Dollar)
Employer contributions
~7.65% FICA (federal)
Minimum wage
USD 5.59/hour (2023 minimum wage - lower than US federal)
Payment frequency
Bi-weekly
Calendar year (Jan 1 - Dec 31)
Capital
Pago Pago
Timezone
SST (GMT-11)
Employee or contractor
If the work is project-based or you need to move fast, a contractor gets you the same talent with a fraction of the paperwork.
Employee
~USD 2,153 total
/month
For a gross salary of
USD 2,000 gross/month
Setup
Local entity or employer of record, plus tax and social security registration
Employer contributions
~7.65% FICA (federal)
Mandatory extras
Annual Bonus
Monthly admin
Bi-weekly payroll - FICA deposits - quarterly 941-SS - annual W-2 by Jan 31
Contractor with Ontop
No local entity
$49
/contractor/month
The agreed rate, plus Ontop from $49 per contractor per month.
Sign a contract, yours or an Ontop template. No local registration on your side.
No employer contributions: the contractor handles their own taxes and social security.
One payment per invoice, in one payroll run.
Paid into their Ontop Global Account in USD.
See the full side-by-side comparison
+
A contractor's rate usually covers their own taxes, so compare total cost, not just gross pay. Run your numbers in the contractor vs employee calculator.
Hiring here: the full breakdown
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Payroll guide
Employer costs come on top of gross pay. Use these figures to budget a hire and to compare it with a contractor rate.
Total monthly cost
~USD 2,153 total
Example gross salary
USD 2,000 gross/month
~USD 1,680 net
Net pay to the employee
Tax and employee contributions
Withheld from gross pay
~USD 153 FICA
Employer contributions on that salary
Employer contributions
~7.65% FICA (federal)
Employee contributions
~7.65% FICA + American Samoa income tax
Total cost above gross
~7.65% FICA
Figures are estimates for planning. Rates change with each budget and can vary by sector, so confirm them before you make an offer.
What people earn here, from the legal floor to the main cities, plus the extra pay most employers budget for.
National average
~USD 1,500
Per month
Pago Pago
USD 1,500 - 5,000
~25%
Tafuna
USD 1,200 - 4,000
~10%
Monthly gross. National average salary per year:
~USD 18,000
Minimum wage
USD 5.59/hour (2023 minimum wage - lower than US federal)
Paid:
Hourly
Extra pay
Annual Bonus
Discretionary
December
Collective agreements can set sector minimums above the national one. Check whether one applies to the role before you set the salary. Next step: estimate the full cost of an employee.
Who collects what, how often, and what happens when a payment is late.
Income tax brackets
0% / 4% / 6% / 14% / 22% / 24% / 32% (AS rates, lower than US federal)
Tax year:
Calendar year (Jan 1 - Dec 31)
Filing calendar
Quarterly 941-SS + monthly deposits
Social security payments
April 15 (AS Form 1040AS)
Income tax
By January 31
Employee tax certificate
W-2 AS
April 15
Annual return
AS Form 1040AS
Late payment penalties
Late FICA: 2-15%; late AS income tax: penalty + interest
Who collects what
American Samoa Tax Office (ASTO)
Income tax
SSA / IRS
Federal FICA
Department of Human Resources
Labour law
The time off and paid leave every employee is entitled to by law. Budget for it when you compare an employee with a contractor.
Annual leave
Annual Leave
10 days/year
Public holidays
~12 public holidays
Sick leave
Sick Leave
10 days/year
Maternity leave
12 weeks FMLA (unpaid federal)
No territorial paid leave mandate
The contracts you can use, and what ending an employment relationship costs.
Permanent
Regular Employment (Permanent)
Fixed term
Fixed-Term Contract
Independent contractor
Independent Contractor
Collective agreements
Collective Bargaining Agreement (if applicable)
Ending employment
Severance Pay
How it is calculated
Per AS law; discretionary unless contractual
Calling someone a contractor does not make them one. If the role works like employment in practice, local authorities can reclassify it, with back contributions and penalties.
The errors that most often trigger back payments and penalties here, and what to do instead.
Separate Minimum Wage from US Federal
Risk Level: HIGH
American Samoa has a separate, lower minimum wage than the US federal rate, subject to periodic increases set by a special industry committee rather than automatic federal increases. Employers who apply the US federal minimum wage create overpayment issues.
Tuna Industry Employment Compliance
Risk Level: HIGH
American Samoa's tuna canning industry (StarKist) is the dominant private employer with a specific industry wage structure. Cannery employment has unique shift and overtime patterns.
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FAQ
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Ontop works with contractors, not employees. As Contractor of Record, Ontop handles contracts, compliance documents and payments for contractors in 150+ countries. To employ someone, you need a local entity or an employer of record. Ontop doesn't act as your employer of record.
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Employers pay contributions on top of gross salary. The cost table on this page shows the rates that apply here and a worked monthly example. A contractor with Ontop costs the agreed rate plus Ontop from $49 per contractor per month.
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Many countries require an extra month or an annual bonus for employees. The salaries section on this page shows the one that applies here and when it is usually paid. Contractors are paid what you agree in the contract.
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Employers withhold income tax and the employee's social security share every pay run, then pay them to the local authorities. The taxes section on this page lists the brackets, rates and filing deadlines that apply here.
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Yes. The contractor vs employee calculator compares the full cost of an employee, employer contributions included, with a contractor rate plus Ontop's monthly fee.
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When the work is project-based, you need to start fast or you don't have a local entity. If the person will work fixed hours, under your direction and only for you, local law may treat them as an employee, so hire them as one.
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Misclassifying employees as contractors, missing tax and social security deadlines, and ignoring collective agreements that set higher wage floors. The mistakes section on this page covers the ones that come up most often here.
Compare employer costs, taxes and contractor rules in nearby countries:
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.