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Payroll Puerto Rico, Unique Aspects of Payroll Law and Practice in Puerto Rico

The State Agency of Puerto Rico 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
P.O. Box S-4515
San Juan, PR 00905
(787) 721-2020
http://www.hacienda.gobierno.pr/

Puerto Rico has no State Income Tax. Therefore, there are no state W2 forms to file, no additional wage withholding fees, and no state W2 forms to file.

The Puerto Rico State Unemployment Insurance Agency is:

Department of labor and human resources
Employment Security Office
Building Prudencio Rivera Martínez.
Av. Muñoz 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 has no 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; wages per period; payroll periods and payment dates; termination date and circumstances.

The Puerto Rico State Agency in charge of enforcing state wage and hour laws is:

Department of labor and human resources
Av. Muñoz 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 FLSA is one and a half times the regular rate after the 40-hour week, except under contract, custom or nature of the work.

There is no provision on new hire requirements in Puerto Rico law.

There are no direct deposit rules for Puerto Rico.

Puerto Rico has no provisions in the Wage and Hour Law regarding pay stub information, except that employees who are 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 time lapse between the time the services are performed and the time the employee must be paid.

Puerto Rico payroll law requires involuntarily terminated employees to receive their final pay by the next regular payday.

Puerto Rico does not have a general provision on when voluntarily terminated employees must receive their final wages.

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 laws and orders 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 may and will occur from time to time.

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