59 chapters · 1,237 sections in this title.
11 GCA § 41101 Definitions
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Within this Chapter, the following terms have the following meanings: (a) Employer means any sole proprietorship, partnership, corporation or other business association which pays wages to private individuals who work on behalf of the employer, perform domestic service on behalf …
11 GCA § 41102 Designation as State Wage Information and Collection
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Agency (SWICA). The Department of Revenue and Taxation shall be the State Wage Information and Collection Agency (SWICA) as required by the Act. The SWICA shall comply with all the requirements found in the Act; all of the federal regulations concerning State Wage Information Age…
11 GCA § 41103 Coordination with Department of Public Health and Social
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Services. SWICA shall implement a program of wage information collection in conjunction with Department of Public Health and Social Services. Such program shall crossmatch employee wage information with information from Social Service programs administered by the Department of Pu…
11 GCA § 41104 Quarterly Reports
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Within ninety (90) days of the enactment of this Chapter, every employer on Guam, including the government of Guam, shall file quarterly wage reports with SWICA concerning each of its employees by the thirtieth (30th) day following the end of each calendar quarter as defined here…