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Puerto Rico Unemployment Tax Rules for Employers

Filed under Payroll Taxes. Fact checked on June 22, 2012.

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Employers in Puerto Rico must comply with these unemployment tax rules.

Coverage: Any business having at least one employee at any time during the current or preceding calendar year

Rates: 2.4% — 5.4% for 2011; 3.3% for new employers

Taxable Wage Limit: $7,000

Employee Withholding: None

Administration:

Division of Labor & Human Resources
PO Box 1020
San Juan, Puerto Rico 000919
Telephone: (787) 754-5818

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