Puerto Rico Payroll, Unique Aspects of the Law and Practice of Payroll in Puerto Rico
The Puerto Rico State Agency that supervises the collection and reporting of state income taxes deducted from payroll checks is:
Treasury Department
Income Tax Bureau
Building Mayor Alejandro Ramírez.
Paseo Covadonga, Stop 1
PO Box S-4515
San Juan, PR 00905
(787) 721-2020
http://www.hacienda.gobierno.pr/
Puerto Rico does not have a State Income Tax. Therefore, there are no state W2 forms to file, no additional wage withholding rates, and no state W2 forms to file.
The Puerto Rico State Unemployment Insurance Agency is:
Department of labor and human resources
Employment Security Office
Edif. Prudencio Rivera Martínez.
Av. Munoz Rivera 505.
Hato Rey, PR 00918
(787) 754-5262
The taxable wage base of the State of Puerto Rico for unemployment purposes is wages up to $7,000.00.
Puerto Rico does not have provision for quarterly salaries in magnetic media.
Unemployment records must be kept in Puerto Rico for a minimum period of five years. This information generally includes: name; Social Security number; hire, retirement and termination dates; salaries per period; payroll periods and pay dates; date and circumstances of termination.
The Puerto Rico State Agency in charge of enforcing state wage and hour laws is:
Department of labor and human resources
Av. Munoz Rivera 505.
Hato Rey, PR 00918
(787) 754-2119
http://www.dtrh.gobierno.pr/
There is no provision for the minimum wage in Puerto Rico.
The general provision in Puerto Rico regarding the payment of overtime in an employer not covered by the FLSA is one and one-half times the regular rate after the 40-hour week, except under contract, custom, or the nature of the work.
There is no provision on new hiring requirements in Puerto Rico law.
There is no rule provision for direct deposit for Puerto Rico.
Puerto Rico has no provisions in the Wage and Hour Law regarding pay stub information, except that employees paid by direct deposit must obtain a stub showing all deductions.
Puerto Rico requires that the employee be paid every 15 days.
In Puerto Rico, there are no statutory requirements regarding the lapse of time between the moment the services are performed and the moment the employee must be paid.
Puerto Rico payroll law requires that involuntarily terminated employees receive their final pay before the next regular payday.
Puerto Rico does not have a general provision on when voluntarily laid off employees should receive their final salaries.
There is no provision in Puerto Rico law regarding the payment of deceased employees.
There is no provision on when unclaimed wages must be paid in Puerto Rico.
There is no provision in Puerto Rico law regarding the retention of abandoned wage records.
There is no provision in Puerto Rico law regarding tip credits against the state minimum wage.
In Puerto Rico, the payroll laws that cover mandatory breaks or meal breaks are only that all employees must have a 1 hour meal period after the 3rd and before the 6th hour of the shift, unless otherwise agreed. contrary.
There is no provision in Puerto Rico law regarding the retention of wage and hour records, therefore it is probably prudent to follow the FLSA guidelines.
The Puerto Rico agency in charge of enforcing child support orders and laws is:
Child Support Enforcement Program
Department of Social Services
post office box 3349
San Juan, PR 00902-3349
(787) 767-1500
Puerto Rico does not have provisions for child support deductions.
Please note that this article is not updated for changes that can and will occur from time to time.