Payroll Puerto Rico, Unique Elements of Puerto Rico Payroll Law and Practice
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The Puerto Rico State Agency that oversees the collection and reporting of State earnings taxes deducted from payroll checks is:
Department of the Treasury
Bureau of Revenue Tax
Intendente Alejandro Ramirez Bldg.
Paseo Covadonga, Cease 1
P.O. Box S-4515
San Juan, PR 00905
(787) 721-2020
Rico has no State Income Tax. For that reason, 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 coverage 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 should be retained in Puerto Rico for a minimum period of 5 years. This info normally includes: name social security quantity dates of employ, rehire and termination wages by period payroll pay periods and pay dates date and circumstances of termination.
The Puerto Rico State Agency charged with enforcing the state wage and hour laws is:
Department of Labor and Human Resources
505 Munoz Rivera Ave.
Hato Rey, PR 00918
(787) 754-2119
is no provision for minimal wage in Puerto Rico.
The general provision in Puerto Rico concerning paying overtime in a non-FLSA covered employer is one particular and a single half times typical rate following 40-hour week except below contract, custom, nature of perform.
There is no provision of new employ requirements in the Puerto Rico law.
There is no provision of rules for direct deposit for Puerto Rico.
Puerto Rico has no url Wage and Hour Law provisions concerning spend stub information except that employees paid by direct deposit must get a voucher showing all deductions.
Puerto Rico requires that employee be paid every 15 days.
In Puerto Rico there are no statutory requirements regarding the lag time among when the services are performed and when the employee should be paid.
Puerto Rico payroll law demands that involuntarily terminated workers ought to be paid their final spend payday loans website by subsequent normal payday.
Puerto Rico has no general provision on when voluntarily terminated workers must be paid their final wages.
There is no provision in Puerto Rico law concerning paying deceased employees.
There is no provision of when unclaimed wages should be paid in Puerto Rico.
There is no provision in Puerto Rico law concerning record retention of abandoned wage records.
There is no provision in Puerto Rico law regarding tip credits against State minimum wage.
In Puerto Rico the payroll laws covering mandatory rest or meal breaks are site only that all employees must have 1-hour meal period following 3rd and ahead of 6th hour of shift unless agreed otherwise.
There is no provision in Puerto Rico law concerning record retention of wage and hour records consequently it is probably sensible to adhere to FLSA recommendations.
The Puerto Rico agency charged with enforcing Youngster Help Orders and laws is:
Youngster Help Enforcement Program
Department of Social Services
P.O. Box 3349
San Juan, PR 00902-3349
(787) 767-1500
Puerto Rico has no provisions for child assistance deductions.
Please note that this write-up is not updated for changes that can and will happen from time to time.