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Guam Employees Tax Setup and Reporting

Employees who live in the territory of Guam are usually subject to a SITW-type tax code. The filing statuses, withholding amounts, and liability dates all mirror that of FITW and are payable to Guam. Employees are also subject to all OASDI tax codes, which get reported to the SSA. Guam employees are not subject to FITW. Guam employers are not subject to FUTA. The territory also does not have an unemployment tax.

1. Add and configure the company with the necessary tax codes​

  1. Add the Federal tax codes FITW, MED, MED-HI, MED-R, SS, and SS-R.

    note

    FITW is added to the company ONLY for reporting of SS and MED.

  2. Add the SITW tax code GU.

  3. Select the GU tax code and click on the Deposit subtab. Select the deposit method you want to use.

    note

    EFT Debit will produce a CSV file with payment information. However, Guam does not have a method to accept the file.

  4. Change the Taxes tab's droplist option to Tax Filing.

  5. Select the GU tax code and select the filing method for the Quarterly Reconciliation (Form SW-2) and Quarterly Wage Listing (Form W-1).

2. Configure the employee(s)​

  1. On the Demographics tab, select Guam from the Country droplist. Leave the State droplist blank.

  2. On the Taxes tab, add the Federal tax codes MED, MED-HI, MED-R, SS, and SS-R. Add the SITW tax code GU.

Additional details​

  • A future update of ReadyPay will contain a task to produce the employee withholding forms (i.e. W2GU).
  • Guam employees must be added using the New Hire Wizard (i.e., do not use RPO's Onboarding module).
  • Guam employees will be included in ACA returns and forms with a country code of "GQ".

Questions?​

Contact your Payroll Service Provider.