thin 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 herein. Quarterly reports shall include but are not limited to the full name and address of each employee and employer, taxpayers identification number (social security number/employer identification number); gross earnings and gross federal taxes withheld for the calendar quarter.

(a) Certain reports must be filed on magnetic media.
(1) In the case of any employer who is required to file quarterly reports with respect to more than 50 employees for any calendar quarter, all reports shall be on magnetic media.
(2) Subsection (1) shall not apply to any person for any period if such person establishes to the satisfaction of SWICA that its application to such person for such period would result in undue hardship.

SOURCE: Added by P.L. 19-22:2.