Puerto Rico Disability Insurance Tax Rules for Employers
Employers in Puerto Rico are subject to state disability insurance tax rules.
Coverage: Any business having an employee at any time during the current or preceding calendar year. Also, those electing coverage.
Employer Tax Rate: 0.3%
Withholding Rate: 0.3%
Taxable Wage Base: $9,000
Department of Labor and Human Resources
505 Munoz Rivera Ave.
Hato Rey, Puerto Rico 000918
Telephone: (787) 754-5353