Virgin Islands (USA)

• New Year's Day
• Three Kings Day
• Martin Luther King Jr. Day
• Presidents' Day
• Transfer Day
• Maundy Thursday
• Good Friday
• Easter Monday
• Memorial Day
• Emancipation Day
• Labour Day
• Liberty Day
• Veterans Day
• Thanksgiving Day
• Christmas Day
• Boxing Day

Working Hours

The standard work week is 40 hours per week.

Minimum Wage

USD 10.50 per hour.

Employee Tax

Annual income*	Tax rate
Up to USD 11,000	10%
USD 11,001 - 44,725	12%
USD 44,726 - 95,375	22%
USD 95,376 - 182,100	24%
USD 182,101 - 231,250	32%
USD 231,251 - 578,125	35%
More than USD 578,125	37%
Social security contribution	6.2%
Medicare contribution	1.45% - 2.35%

*Based on a single person’s income. Tax bands may be different for married couples filing jointly.

Bonuses

There are no statutory bonus schemes in the US Virgin Islands.

Mainland US employment contract law also applies to the US Virgin Islands. There are five types of employment contract:

• Full-time contracts (indefinite)
• Part-time contracts (indefinite)
• Verbal contracts (legally binding oral contracts)
• Zero hour contracts (for on-call or seasonal work)
• Freelance contracts (for specific projects)

Annual Leave

Minimum of 26 days' paid holiday per year.

Sick Leave

Half a day of sick leave is accrued for every two weeks of service.

Parental Leave

• Maternity leave: at least 12 weeks' unpaid leave.
• Paternity leave: at least 12 weeks' unpaid leave.

Termination Process

Non-supervisory employees with at least six months’ service are protected by the Wrongful Discharge Act. That means employers with five or more staff members can only dismiss employees on certain specific grounds.

Permitted grounds for dismissal include:

• Working for a competing business
• Unacceptable behaviour towards customers
• Substance abuse
• Frequent absence
• Dishonesty
• Other types of misconduct
• Redundancy

  Severance Pay

  Employees are entitled to one week's severance pay after one year of service.

Under a Mauve Group Employer of Record solution, clients and workers can reap the benefits of Mauve’s Global Master Insurance Programme – a market-leading unified corporate insurance programme that connects all Mauve entities to its two preferred providers.

The insurance provides coverage in overseas locations through a combination of the master policy and its linked local policies, where required by law in certain jurisdictions. The policies include:

• Employer’s Liability and Public Liability - £10,000,000 combined limit.
• Professional Indemnity - £5,000,000 limit.
• Worker’s Compensation – Limit is dependent on location of work.

For specific information about statutory and recommended insurances in your chosen country, get in touch with Mauve.