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 here.
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
The Families First Coronavirus Response Act (FFCRA) was signed into law on March 18, 2020 and provides employees with paid sick time. Understand how this impacts your business and employees.
New withholding lock-in letters are expected to be approved in the near future. Once these letters are updated, the previous letters will be replaced. Employers and employees should know how to treat these lock-in letters.
Gross pay and net pay are two important terms to understand. Which pay is most important to me, and how do I calculate it? With the PaycheckCity net pay calculators, gross pay calculators, and other resources, calculating paychecks is simpler than ever.
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