What You Need To Know: Puerto Rico 2015 Taxes

Looking for Puerto Rico state tax information? In this article, you will find the latest resources on state tax, unemployment, income tax and more.
Departamento De Hacienda

Puerto Rico Withholding Requirements:

• Request identification number by filing Form SC 4809
• Certificado De Exencion Para La Retencion (Withholding Exemption Certificate): 499 R-4.1
• Withholding Method = formula
• Supplemental Rate = formula

Puerto Rico Local Taxes:

None

Puerto Rico State Unemployment Insurance (SUI):

Contribution rate Schedule G: Wage Base is $7,000 for 2015
Rates range from 3.40% to 5.40%
New employers use 3.3%

Puerto Rico Disability Insurance (SDI):

0.30% on $9,000 (employer) 0.30% on $9,000 (employee)

Puerto Rico Labor Laws:

Minimum Wage - The Federal minimum wage applies
Termination Pay - Fired/Quit - next regular payday.

Puerto Rico 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
P.O. Box 3349
San Juan, PR 00902-9938
Phone: (809) 767-1500
Fax: (809) 754-6175
For more information click here.

Remit withholding for Puerto Rico child support to:

Child Support Enforcement Program
Department of Social Services
P.O. Box 3349
San Juan, PR 00902-3349
Phone: 787-722-4731
For more information click here.

Puerto Rico Reciprocal States:

none

To see a paycheck calculation for this jurisdiction, visit the Puerto Rico Paycheck Calculator.
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