In Puerto Rico, the federal minimum wage of the U.S. applies, and new hires must be submitted to the Child Support Enforcement Program. Read about this and more below:
Withholding Requirements
Request identification number by filing Form SC 4809
Request identification number by filing Form SC 4809 499 R-4.1.
Withholding Method = formula
Supplemental Rate = formula
Local Taxes
None.
State Tax Unemployment Insurance
Contribution rate Schedule G:
Wage Base is $7,000 for 2015
Rates range from 3.40% to 5.40%
New employers use 3.3%
State Disability Insurance
0.30% on $9,000 (employer)
0.30% on $9,000 (employee)
State Labor Laws
Minimum Wage - The Federal minimum wage applies.
Termination Pay - Fired/Quit - next regular payday.
New Hire Reporting
Employers must report hiring, rehiring, and return to work within 20 days on Form W-4 (or equivalent) to:
Child Support Enforcement Program
Department of Social Services
PO Box 3349
San Juan, PR 00902-3349
787-722-4731
For more information, click here.
Child Support
Child Support Enforcement Program
Department of Social Services
PO Box 70376
San Juan, PR 00936-8376
787-767-1500
For more information, click here.
Reciprocal States
None.
State Tax Resources
Department De Hacienda.