Payroll Puerto Rico, Special Elements of Puerto Rico Payroll Law and Practice
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 Earnings Tax. Consequently, 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 Agency is:
Department of Labor and Human Resources
Bureau of Employment Safety
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 have to be retained in Puerto Rico for a minimum period of 5 years. This information usually includes: name social security quantity dates of employ, rehire and termination wages by period payroll spend periods and pay dates date and circumstances of termination.
The Puerto Rico State Agency charged with enforcing the state wage and hour laws is:
Division 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 regarding paying overtime in a non-FLSA covered employer is one and one half times normal rate following 40-hour week except beneath contract, custom, nature of work.
There is no provision of new hire requirements in the Puerto Rico law.
There is no provision of rules for direct deposit for Puerto Rico.
Puerto Rico has no Wage and Hour Law provisions concerning spend stub information except that staff paid by direct deposit have to get a voucher showing all deductions.
Puerto Rico requires that employee be paid every 15 days.
In Puerto Rico there are no statutory specifications regarding the lag time amongst when the services are performed and when the employee have to be paid.
Puerto Rico payroll law calls for that involuntarily terminated staff should be paid their final spend by next normal payday.
Puerto Rico has no general provision on when voluntarily terminated staff have to be paid their final wages.
There is no provision in Puerto Rico law regarding paying deceased staff.
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 concerning tip credits against State minimum wage.
In Puerto Rico the payroll laws covering mandatory rest or meal breaks are only that all staff need to have 1-hour meal period after 3rd and just before 6th hour of shift unless agreed otherwise.
There is no provision in Puerto Rico law regarding record retention of wage and hour records for that reason it is probably wise to comply with FLSA recommendations.
The Puerto Rico agency charged with enforcing Youngster Assistance Orders and laws is:
Kid Support Enforcement Program
Division of Social Services
P.O. Box 3349
San Juan, PR 00902-3349
(787) 767-1500
Puerto Rico has no provisions for youngster help deductions.
Please note that this write-up is not updated for adjustments that can and will happen from time to time.
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