Withholding Requirements:

• Request identification number by filing Form SC 4809
• Certificado De Exencion Para La Retencion (Withholding Exemption Certificate): R-4.1
• Withholding Method = formula
• Supplemental Rate = formula

Local Taxes:

None

State Unemployment Insurance (SUI):

• Contribution rate Schedule E:
• Wage Base is $7,000 for 2018
• Rates range from 2.0% to 5.40%
• New employers use 3.1%

State Disability Insurance (SDI):

0.30% on $9,000 (employer)
0.30% on $9,000 (employee)

State Labor Laws:

Minimum Wage - The Federal minimum wage applies

Termination Pay - Fired/Quit - next regular payday

New Hire Reporting:

Employers must report hiring, rehiring, and return
to work within 20 days on Form W-4 (or equivalent) to:

Child Support Enforcement Program
Department of Social Services

P.O. Box 3349
San Juan, PR 00902-9938

(809) 767-1500
Fax: (809) 754-6175

For more information click here

Remit withholding for child support to:

Child Support Enforcement Program
Department of Social Services

PO Box 3349
San Juan, PR 00902-3349
787-722-4731

for more information click here

Reciprocal States:

none