Guam § 9501 - Consumer Health Protection Premium: Definitions.

§ 9501. Consumer Health Protection Premium: Definitions.

(a) Employer means any individual or body of persons, corporate or unincorporated, public or private,

the government of Guam or subject to the laws of Guam, making payment of wages to employees for

services performed within Guam or the person having control of the payment of such wages, whether or

not the person having control of the payment of such wages is subject to the jurisdiction of the laws of

Guam.

(b) Wages means all remuneration (other than fees paid to a public official) for services performed by

an employee for his employer, including all remuneration paid to a nonresident employee for services,

performed in Guam and, the cash value of all remuneration paid in any medium other than cash; except that

such term shall not include remuneration paid for services, the total value of which does not exceed Fifty

Dollars ($50) per week, or for active services as a member of the Armed Forces of the United States; or for

agricultural labor (as defined in § 3131(g) of the Internal Revenue Code of 1954); or for domestic service

in a private home; for services performed by a duly ordained, commissioned or licensed minister of the

church in the exercise of his ministry or by a member of a religious order in the exercise of duties required

by such order; or for services performed by an individual under the age of eighteen (18) in the delivery or

sale of newspaper; or in the form of group-term life insurance on the life of an employee.

(c) Employee means a resident of Guam.

(d) Payroll Period means a period for which a payment of wages is ordinarily made to the employee

by his employer.

(e) Business Income in the case of an individual, means gross income minus the deductions authorized

as business expenses on Form 1040 Internal Revenue Service, minus rental income; dividend income gains

or losses from the sale or exchange of an individual’s capital assets; royalties; alimony and separate

maintenance payments; income from an interest in an estate or trust; and income from annuities, life

insurance and endowment contract and pensions.