Payroll Puerto Rico, Unique Aspects of Puerto Rico Payroll Law

Payroll Puerto Rico, Unique Aspects of Puerto Rico Payroll Law and Practice

The Puerto Rico State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of the Treasury
Bureau of Income Tax
Intendente Alejandro Ramirez Bldg.
Paseo Covadonga, Stop 1
P.O. Box S-4515
San Juan, PR 00905
(787) 721-2020

Puerto Rico has no State Income Tax. Therefore, there are no State W2’s to file, no supplement wage withholding rates and no State W2’s to file.

The Puerto Rico State Unemployment Insurance Agency is:

Department of Labor and Human Resources
Bureau of Employment Security
Prudencio Rivera Martinez Bldg.
505 Munoz Rivera Ave.
Hato Rey, PR 00918
(787) 754-5262

The State of Puerto Rico taxable wage base for unemployment purposes is wages up to $7,000.00.

Puerto Rico has no provision of quarterly wages on magnetic media.

Unemployment records must be retained in Puerto Rico for a minimum period of five years. This information generally includes: name; social security number; dates of hire, rehire...