Guam Minimum Wage & Employer Cost Calculator
Compute total employer payroll burden for Guam employees under the statutory $9.25 minimum wage, mandatory 7.65% employer FICA match, workers compensation tiers, and statutory overhead.
Employment Parameters Guam USD ($)
Guam statutory rate is $9.25/hr under Public Law 35-38.
Standard 40 hours/week = ~173.33 hours per month.
Monthly Employer Cost Breakdown
Statutory Comparative Payroll Matrix: Guam vs US Benchmarks
| Jurisdiction / Standard | Statutory Min Wage | Employer FICA Match | Typical Workers Comp | Estimated Burdened Hourly Cost |
|---|---|---|---|---|
| Guam (P.L. 35-38 Statutory) | $9.25 / hr | 7.65% (Fed Mirror) | 2.5% - 7.5% | $10.84 - $11.60 / hr |
| US Federal Baseline (FLSA) | $7.25 / hr | 7.65% | 1.5% - 5.0% | $8.40 - $9.10 / hr |
| CNMI (Commonwealth of NMI) | $7.25 / hr | 7.65% | 2.0% - 6.0% | $8.50 - $9.20 / hr |
| Hawaii (Neighboring Pacific State) | $14.00 / hr | 7.65% + Prepaid Health | 3.0% - 8.0% | $17.50 - $19.00 / hr |
Guam Statutory Wage & Payroll Regulations
Under Guam Public Law 35-38, the minimum wage across all private and non-exempt public commercial entities in the territory was established at $9.25 per hour. Unlike mainland jurisdictions where federal minimum wage remains at $7.25, Guam enforces this higher wage floor to mitigate elevated shipping and food import living costs.
Employers are legally required under federal and territorial statutes to contribute 6.2% toward Social Security up to the federal wage base ($168,600) and 1.45% Medicare on all employee compensation. Furthermore, under Title 22 GCA Chapter 9, failure to carry active Workers' Compensation insurance exposes the business to civil penalties and personal executive liability.
Frequently Asked Questions
What is the statutory minimum wage in Guam?
The statutory minimum wage in Guam is $9.25 per hour under Public Law 35-38, which took effect in March 2021, surpassing the US federal minimum wage of $7.25.
What mandatory taxes must a Guam employer pay on minimum wage employees?
Guam employers must match federal FICA payroll taxes: 6.2% for Social Security up to the wage base ($168,600 in 2024) and 1.45% for Medicare (uncapped), totaling 7.65%.
Is Workers' Compensation mandatory for private employers in Guam?
Yes, under Title 22 GCA Chapter 9 (Guam Worker's Compensation Law), all private employers with one or more employees must secure worker's compensation insurance coverage.
What is the burdened hourly cost of a minimum wage employee in Guam?
While the nominal wage is $9.25/hr, statutory employer FICA (7.65%), workers compensation (typically 2.5% to 7.5%), unemployment/training provisions (2.0%), and holiday pay provisions bring the fully burdened hourly rate to approximately $11.00 - $11.85 per hour.
Does Guam have a separate Territorial Unemployment Tax?
Guam does not participate in the standard Federal Unemployment Tax Act (FUTA) state credit system like mainland states; however, employers contribute toward local workforce training and mandatory statutory labor protections.
Engr. Muhammad Shahzad
Chief Systems Architect & Lead Statutory Auditor
Specialist in US insular territorial tax regimes, FLSA wage parity architectures, and insular public administration. Every calculation model is audited against Title 11 GCA (Finance & Taxation), Title 16 GCA (Vehicles), and 48 U.S. Code § 1421i (GTIT Mirror Code).
📊 Guam Department of Revenue & Taxation (DRT) Mirror Code Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (USD) |
|---|---|
| Primary Net / Statutory Payable Amount | $0.00 USD |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & US Territory & Guam Department of Revenue and Taxation Architect
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.