31.0171 Withholdings required.

Cite as [A.S.A.C. § 31.0171]

(a) Samoan. Employers are required by law to withhold from wages of employees Samoan taxes in accordance with prescribed rates. Rates are obtainable from the tax office.

(b) Social Security. Employers are required to withhold from wages of employees social security taxes. Contractors shall contact the local Social Security office.

History: Contractors Lic. Bd. Tax and Social Security Requirements, eff 12 Feb 73, § 2.