Last Updated: November 3, 2025

These Gusto International Contractor Payments Service Terms (the “ICP Service Terms”), together with the Employer Terms of Service (available at gusto.com/legal/terms) (“Employer Terms”) and the Payroll Service Terms (available at gusto.com/legal/terms/payroll) (“Payroll Terms”) (collectively the “Agreement”) set out the terms under which Gusto, Inc. (“Gusto”) will provide eligible customers (each, a “Customer”) the ability to process payments to independent contractors who are non-United States citizens, have a permanent residence outside the United States, and are being paid for work performed outside the United States (each recipient, an “International Contractor” or “Recipient” and each payment, an “International Contractor Payment”) (the “ICP Service”). If these ICP Service Terms conflict with the Employer Terms or Payroll Terms, the ICP Service Terms will control with respect to the ICP Services. International Contractors are bound by these ICP Service Terms and the Employer Terms solely in their capacity as payment recipients.

These ICP Service Terms are “Additional Terms” under the Employer Terms. Undefined capitalized terms have the meanings given in the Employer Terms or Payroll Terms. By accepting these terms, initiating a payment to an International Contractor, or onboarding as an International Contractor, you represent that you are authorized to bind Customer or yourself as an International Contractor and that you agree to these ICP Service Terms as of the date of such action (“Effective Date”).

THE EMPLOYER TERMS CONTAIN A MANDATORY ARBITRATION PROVISION AND CLASS ACTION WAIVER THAT IS INCORPORATED HEREIN WITH FULL EFFECT.

1. International Contractor Payments Service

Gusto will use commercially reasonable efforts to provide the ICP Service, provided that Customer and International Contractor meet their obligations under this Agreement. The primary features of the ICP Service will (i) allow Customers to submit basic information on behalf of and electronically send invitations to International Contractors to onboard to Gusto; (ii) collect personal information from International Contractors as necessary to perform identity screening as described in Section 6 of this Agreement; (iii) assist Customers with United States Internal Revenue Service recordkeeping requirements for International Contractor Payments through the mandatory intake of the W-8BEN or W-8BEN-E tax forms, as applicable; and (iv) provided that International Contractors successfully complete Sanctions Screening, allow Customers to process payments to International Contractors on the Gusto Platform. Gusto reserves the right to add, modify, or discontinue any features of the ICP Service.

The ICP Service does not include: (a) payments to contractors not residing and performing work in eligible countries; (b) employment law guidance on contractor classification; or (c) tax guidance on withholding or reporting. Information Gusto provides is for informational purposes only and is not legal, tax, or accounting advice. Customer is solely responsible for ensuring the timeliness of any payment. Gusto will undertake commercially reasonable efforts to initiate the processing of payments according to Customer’s request. Customer acknowledges and agrees that payments may be delayed due to Sanctions Screening as described in Section 6, and that Gusto has the right to delay or reject the processing of payments pending the interim results or outcome of such Sanctions Screening. Gusto bears no responsibility for any delays, failures, errors, bouncebacks, or modifications to processing schedules due to eligibility checks or Sanctions Screenings, or for any act or omission by a third party including but not limited to: the Recipient bank, Third-Party Services, regulatory agencies or authorities, tax authorities, any other financial institution, or any third-party technology provider.

2. Third-Party Services

Gusto partners with certain Third-Party Services in order to provide the ICP Service. By using the ICP Service, Customer authorizes Gusto to share personal information with Third-Party Services as described in Gusto’s Privacy Notice. Gusto is not responsible for the acts or omissions of any Third-Party Service. Third-Party Services handle your information in accordance with their own practices and privacy policies. Gusto may modify this list of Third-Party Services at any time. Continued use of the ICP Service after notification of changes constitutes acceptance of the modified terms. These Third-Party Services may include the following services, each of which maintain their own terms of service and privacy policy:

3. Restricted Activities

Customer and International Contractor will not use the ICP Service for any activities that violate any law or regulation or for any transactions involving (a) controlled substances, drug paraphernalia, tobacco, or other products that present a risk to consumer safety; (b) items that encourage illegal activity; (c) stolen goods; (d) the promotion of hate, violence, discrimination, or the financial exploitation of a crime; (e) obscene or pornographic materials; (f) items that infringe intellectual property or privacy rights; (g) sexually oriented materials or services; (h) firearms, ammunition, weapons, or related accessories; (i) disclosure of personal information of third parties in violation of applicable law; (j) pyramid schemes, Ponzi schemes, or fraudulent investment programs; (k) annuities, lottery contracts, offshore banking, or credit card debt refinancing; (l) pre-sale of items not in seller's possession; (m) payment processing on behalf of third-party merchants; (n) money orders, traveler's checks, currency exchanges, or check cashing; (o) credit repair, debt settlement, or unregulated financial services; (p) bribery or corruption; or (q) sales of products or services identified by government agencies as likely fraudulent, or with sanctioned entities or individuals.

4. Bank Account Debiting and Crediting by Gusto and Third-Party Services

Without limiting the scope or applicability of Section 8 of the Payroll Terms, Customer authorizes Gusto and any applicable Third-Party Services listed in Section 2 of these ICP Service Terms, to initiate debit Entries to the Bank Account or such other Customer funding sources as Gusto may make available from time to time, in such amounts as are necessary to fund Customer’s amounts to be paid to any International Contractors; pay any fees or charges associated with the ICP Service, including, without limitation, (i) finance charges; and (ii) markups, Third-Party Service fees associated with a currency conversion or payment transaction. Gusto and its Third-Party Services are not responsible for determining whether the funding sources or bank accounts of any payors or payees have deposit or withdrawal restrictions. In the event that such restrictions prevent the transmission of payment, Customer acknowledges and agrees that any fees or markups associated with that payment and paid to Gusto or its Third-Party Services are nonrefundable.

5. Currency Conversion

Payments requiring conversion will be processed using applicable conversion rates determined at or around the time of payment processing. Customer acknowledges that conversion rates may fluctuate over time and may change due to market conditions, volatility, processing costs, Third-Party Service fees, and other economic factors. Market volatility or other factors may cause payment processing delays, including but not limited to: (i) sanctions screening or other eligibility processes; (ii) International Contractor financial institution issues; or (iii) other factors communicated by Gusto. In such cases, a different conversion rate may apply. Gusto may implement minimum payment thresholds that vary by jurisdiction and may be updated periodically. Once submitted, payments cannot be modified or deleted after the applicable cutoff time. Customer must carefully review all payment information before submission, including International Contractor details and amounts. Incorrect information may result in payment forfeiture if funds are routed incorrectly.

6. Eligibility and Sanctions Screening

In order to qualify as an International Contractor and be eligible to receive payments through the ICP Service, the recipient of any payment must: (i) be classified as an independent contractor under applicable employment laws; (ii) be at least eighteen years of age; (iii) permanently reside and perform work in an eligible country; (iv) provide required personal information including full legal name, business information (if applicable), date of birth, permanent residence, mailing address, foreign tax ID, and bank account details; and (v) successfully complete identity verification, fraud protection, and sanctions screening by Gusto and Third-Party Services. Recipients who fail sanctions or eligibility screening cannot receive payments through the ICP Service. Additional information may be requested to complete screening processes.

7. Provision and Certification of Required United States Tax Forms

International Contractors must complete and upload an accurate United States Tax Forms as applicable, including Internal Revenue Service (IRS) Form W-8BEN or W-8BEN-E to the Gusto Platform. Recipients should carefully review the applicable form instructions before completion. Submitted tax forms cannot be modified on the Gusto Platform. Recipients requiring amendments must work directly with Customer to provide updated tax forms. Customer is responsible for ensuring all tax form information remains accurate and current.

8. Service Fees

Customer’s obligations under the Employer Terms and Payroll Terms, including but not limited to the payment obligations under Section 10 of the Employer Terms, apply to ICP Service Fees. Customer acknowledges and agrees that all fees and markups (including Third-Party Service fees) are non-refundable once charged, even if payments fail due to recipient ineligibility, incorrect information, circumstances beyond Gusto’s control, or third-party acts or omissions. Customer and International Contractor agree that certain taxes may be withheld to comply with tax regulations that any relevant federal, state, or local governments may impose. Any such taxes will be identified on Customer’s monthly invoice and International Contractor’s receipt. Customer and International Contractor are responsible for ensuring timely filing, processing, and payment of any taxes is completed. Gusto will not be responsible for any cost, penalty, interest, etc. for failure to do so.

9. Compliance with Laws

Customers and International Contractors must comply with any and all laws, rules, or regulations applicable to the ICP Service (collectively, the “Applicable Laws”). Customer agrees not to engage in any fraudulent, deceptive, or illegal financial practices or activities; or use the ICP Services to: directly or indirectly support any such practices or activities; or carry on any unlawful activity knowing that the transaction is designed in whole or in part to conceal or disguise the nature, the location, the source, the ownership, or the control of the proceeds of specified unlawful activity; or conduct any activity to avoid a transaction reporting requirement under any applicable laws or regulations. Customer acknowledges and agrees that it is solely responsible for reviewing any tax documentation provided by International Contractor for accuracy and completeness. International Contractor acknowledges and agrees that it is solely responsible for calculating, filing, and/or remitting income taxes owed to any domestic or foreign tax agency related to its receipt of International Contractor Payments.

10. Modifications

Gusto may modify or discontinue the ICP Service or this Agreement at any time. Modifications will be communicated through the Gusto Platform or electronic notice. Continued use of the ICP Service after notification constitutes acceptance of the modified Agreement. If Customer does not accept modifications, Customer must discontinue use of the ICP Service.

11. Term and Termination

This Agreement begins on the Effective Date and continues for as long as Customer or International Contractor uses the ICP Service, unless earlier terminated in accordance with this Section 11. Gusto reserves the right to suspend, restrict, or terminate Customer’s or International Contractor’s access to the ICP Service, with or without notice, if we believe that you have or are likely to violate this Agreement or Applicable Laws, or if your use of the ICP Service could cause harm to Gusto, our users, or any third party.

12. Limitation of Liability

Gusto is not responsible or liable for: (i) Customer’s or International Contractor’s use or inability to use the ICP Service; (ii) any information obtained from or relied upon as a result of the ICP Service; (iii) any interruption, error, delay, or failure arising out of or in connection with the ICP Service; (iv) any penalties which may be incurred by Customer or International Contractor for failure to adhere to local and/or federal tax requirements, including any penalties that may arise due to the misclassification of an individual contractor and/or failure to ensure accurate and/or up to date tax forms have been submitted to the Gusto platform; or (v) Customer’s or International Contractor’s violation of Applicable Laws.

13. Data Privacy

By using the ICP Service, Customer authorizes Gusto to share with Third-Party Services (as described in Section 2) any personal data or personal information necessary to transmit payments to International Contractors, including contact information, banking information, and information required for Sanctions Screening and for Customer to hire and/or pay International Contractor via the ICP Service. The processing of this personal data and/or information is governed by Gusto’s Privacy Notice. Customer is independently responsible for compliance with any and all applicable privacy laws and regulations as they use the ICP Service.