Working in American Samoa as a French National: Residency, Pay, Territorial Tax and Contributions

The Department of the Interior recalls that American Samoa controls its own immigration and border matters and that USCIS has no jurisdiction there; the USCIS page on working in the United States does not mention the territory either. The categories of US work visas presented by USCIS are therefore not the route to follow without checking: it is the territory government’s Department of Legal Affairs that describes the procedures. France Diplomatie (the French foreign ministry) specifies for its part, for the United States, that the ESTA visa waiver authorises no professional activity, paid or unpaid.

For a move with a job, the territory describes an employment-based residency petition (form P-45, available from the immigration office), as opposed to the family-based petition (form P-12). Both types must be completed, filed and approved before the applicant enters the territory. The fees are $75 for the application and $30 for the identity card, and a bond, which varies by country of origin, is paid after approval. The pages read detail neither the employer’s obligations, nor the length of the residence granted, nor spouses’ access to work: these points should be confirmed with the immigration office, reachable on (684) 633-4163 or at info@la.as.gov, and with the French Consulate General in San Francisco. The Department of Legal Affairs’ “Employment” page contains no information on work permits for non-citizens.

The 30-day visitor permit ($40) does not allow you to settle, and a traveller who arrives without a permit may be sent back. See the page living in American Samoa.

American Samoa has come under the federal minimum wage rules since 2007, with rates specific to the territory (Department of the Interior). The US Department of Labor specifies that these rates are set by sector of activity: the list includes in particular hotels, construction, finance and insurance, fish processing, retail, wholesale and warehousing, transport, government employees and miscellaneous activities. The hourly rate is around $6 for miscellaneous activities, government employees and retail, wholesale and warehousing. According to the same page, the sector rates rise by $0.40 an hour every three years, on 30 September, until they reach the federal minimum wage.

The Bureau of Economic Analysis (BEA) measures the territory’s wage bill: employee compensation is around $350 million, and the public sector accounts for nearly two thirds of it. No official source read publishes an average wage by occupation for American Samoa; the territory’s Department of Commerce refers to a data and statistics section. The table below summarises the benchmarks available.

Income tax. The IRS indicates that American Samoa has its own tax system, separate and independent: its laws are inspired by the federal code, with differences. The territory government’s tax office (Government Tax Office) is based in Pago Pago; its telephone, according to the IRS, is 684-633-4181 (contact details subject to change). Bona fide resident status requires three tests: presence (at least 183 days in the year or one of the alternatives provided), no tax home outside the territory and a closer connection to the territory than to the United States or a foreign country. A foreign citizen or resident who is a bona fide resident files a federal return on income from all sources, except local-source income, with form 4563 attached, and nonresident aliens who are bona fide residents proceed on the same basis; without bona fide residence, local income generally leads to two returns, with a foreign tax credit.

Tax treaty. Article 3 of the France-US treaty defines the term “United States” without Puerto Rico, the Virgin Islands, Guam or any other territory or possession of the United States (text published by the IRS). American Samoa is not named there, but falls within this general exclusion: the rules provided for US residents therefore do not apply as a matter of principle to an employee in the territory. Validation by a French-American tax adviser should precede departure.

Social contributions. The general rule of the France-US agreement is affiliation to the legislation of the country where the activity is carried out, with an exception for secondment: the French employer can keep their employee in the French scheme with form SE 404-02, for 5 years for an initial secondment and with no extension (CLEISS, United States line). CLEISS includes the American Samoa Islands in the agreement’s territorial scope. The seconded employee keeps their French health cover. See seconded or expatriated.

The IRS specifies that bona fide residents of a US territory who carry on a self-employed activity must generally pay self-employment tax to the United States, even with no federal income tax return to file: they then use form 1040-SS. The 1987 agreement also provides a secondment regime for non-salaried workers, whose length should be confirmed with CLEISS and Urssaf. A self-employed person’s settlement in the territory goes through the residency petition; the pages read describe no particular status for self-employed work.

For remote working, the official sources consulted describe no regime specific to the territory. The principle stated by France Diplomatie for the United States remains: a visa-waiver stay allows no professional activity, paid or unpaid. A French national who wishes to work remotely for a French employer from the territory should check their situation with the immigration office before leaving. See also digital nomad insurance.

The minimum wages set by the US Department of Labor are expressed in dollars. The Bureau of Economic Analysis (BEA) describes an economy driven by public spending, supported by federal grants, and by exports, mainly canned tuna, with fragile household consumption and private investment.

The BEA also notes that the public sector accounts for nearly two thirds of the wage bill, and that the fall in manufacturing is linked to the drop in production at the tuna canneries. The outlook therefore depends on public spending and cannery activity, which makes a solid health and social protection budget useful. The updated macroeconomic benchmarks appear in the block above; see also living in American Samoa and the healthcare system in American Samoa.

The carte Vitale has no effect in the territory: the France-US agreement coordinates neither sickness nor maternity. The local employee generally goes through their employer’s insurance; the seconded employee keeps the French scheme and deals with their fund using form S 3125c. CLEISS invites people to check top-up health insurance, as costs in the United States can exceed those in France. The detail is in the page healthcare reimbursement in American Samoa. Expavy compares international health cover for employees and the self-employed.