The Puerto Rico State Agency that oversees the collection and reporting of state income taxes deducted from payroll checks is:
Treasury Department
Income tax office
Building Mayor Alejandro Ramirez.
Paseo Covadonga, Stop 1
P.O. 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 W2s to file, no supplemental wage withholding rates, and no state W2s to file.
The State Unemployment Insurance Agency of Puerto Rico is:
Department of Labor and Human Resources
Occupational Safety Office
Edif Prudencio Rivera Martinez.
505 Av. Muñoz Rivera.
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; hiring, rehiring and termination dates; wages by period; payroll pay 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
505 Av. Muñoz Rivera.
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 overtime pay in an employer not covered by FLSA is one and a half times the regular rate after 40 hours per week, except under contract, custom, nature of work.
There is no provision on the requirements for new hires in Puerto Rico law.
There is no provision of rules for direct deposit for Puerto Rico.
Puerto Rico does not have provisions of the Wage and Hour Law regarding information on pay stubs, except that employees paid by direct deposit must obtain a voucher showing all deductions.
Puerto Rico requires the employee to be paid every 15 days.
In Puerto Rico, there are no statutory requirements regarding the period of time between the moment the services are performed and the moment the employee must be paid.
Puerto Rico payroll law requires that involuntarily laid off employees be paid their final pay before the next regular payday.
Puerto Rico does not have a general provision on when voluntarily terminated employees must receive their final salary.
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 covering mandatory breaks or meal breaks are just that all employees must have a 1 hour meal period after the 3rd and before the 6th hour of shift unless agreed otherwise.
There is no provision in Puerto Rico law regarding the retention of wage and hour records, so it is probably advisable to follow the FLSA guidelines.
The Puerto Rico agency in charge of enforcing child support orders and laws is:
Child support compliance program
Department of Social Services
P.O. 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 happen from time to time.
