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Ms. Phyllis Topasna Program Coordinator, AHRD
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Ms. Phyllis Topasna

Jan 27, 2016

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Ms. Phyllis Topasna. Program Coordinator, AHRD. Guam Registered Apprenticeship Program. Purpose Reduce shortage of skilled workers Encourage employers to hire and train apprentices. Guam Registered Apprenticeship Program. - PowerPoint PPT Presentation

  • Ms. Phyllis TopasnaProgram Coordinator, AHRD

  • Guam Registered Apprenticeship ProgramPurpose

    Reduce shortage of skilled workers

    Encourage employers to hire and train apprentices

  • Guam Registered Apprenticeship Program

    Authorize tax credits equal in amount to fifty percent (50%) of eligible costs paid or incurred by an employer to train an apprentice

  • GRAP Regulations22 GCA 44

    17 GAR Chapter 8

    DR&T Regulations

  • GRAP Key Players

    Employer/SponsorApprenticeGuam DOL/AHRDGuam Rev & TaxApprenticeSponsor

    EmployerGDOL/AHRDDR&T

  • GRAP Key PlayersSponsor/Employer

    Develop Apprenticeship StandardsApprenticeship in Guam Demand OccupationsApply for GRAP ParticipationTrack/Submit Eligible Costs

  • GRAP Key PlayersApprenticeBona fide resident of Guam not less than three yearsU.S. Citizen or Permanent Resident AlienAgree to terms and conditions of the Program

  • GRAP Key PlayersGuam Department of Labor/Agency for HumanResources Development

    Administers GRAPMaintains Demand Occupations ListingApproves GRAP ParticipationCertifies Eligible Costs

  • GRAP Key Players

    Department of Revenue & Taxation

    Facilitates off-set of tax credits

  • Eligibility RequirementsUSDOL Apprenticeship Program

    Employer

    Indentured Apprentice

    Approved Demand Occupations Listing

  • Eligibility Requirements

    Holders of Qualifying Certificates are noteligible to claim tax credit

  • Demand Occupations Listing

    Initial Establishment

    Annual Update

    Approval by Governor and Legislature

  • GRAP Application ProcessGRAP Form 1USDOL OA Certificate of RegistrationAffirmative Action Plan3-Year Residency VerificationVerification of CitizenshipETA 671 Program Registration and Apprenticeship Agreement

  • Certification ProcessGRAP Form 2Supporting Documents-Invoices (must detail articles or services)-Payroll Records-Attestations of CostsDetermination within 60 calendar days

  • Eligible Training CostsDirect Apprentice WagesDirect Apprentice BenefitsApprentice Instructor CostsTraining CostsPersonal Protective Equipment

  • Non-Eligible Training CostsApprenticeship training costs paid by Work Incentive Act (WIA) funds, Labor Manpower Development (MDF) funds, Hotel/Restaurant Industry Training Program funds, and any training costs paid by the government of Guam

  • Tax Credit ProcessForm GRAP

    Form GRT-Indicates amount of taxes to be credited

    GDOL Certificate

  • Tax Credit Report by FY

    FISCAL YEARTOTAL # OF EMPLOYERSTOTAL TAXCREDIT20095$3,281,816.0020108$1,867,101.00201111$3,036,522.00

  • Approved Tax Credit FY 2011

    Smallest Amount$5,068.00

    Largest Amount$1,413,319.00

  • Sunset Provision

    Repeal Date: December 30, 2014

    May be extended to December 30, 2018

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