Payroll Taxes

Learn more about keeping your business compliant with payroll tax requirements.

Puerto Rico Payroll Tax Reporting and Information Returns

Employers in Puerto Rico must comply with these state rules relating to payroll tax reporting and filing information returns.

Statements to Employees: Form 499R-2/W-2 PR by January 31, or within 30 days of date of last payment of wages

Information Returns: Form 480.6A for each individual paid $500 or more during the year and such payments are not subject to withholding; summary Form 480.5. Both forms due February 28. (Nonresidents. Only form necessary is Form 480.30.)

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