The Puerto Rico State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:
Department of the Treasury
Bureau of Income Tax
Intendente Alejandro Ramirez Bldg˳
Paseo Covadonga, Stop 1
P˳O˳ Box S-4515
San Juan, PR 00905
(787) 721-2020
http://www˳hacienda˳gobierno˳pr/
Puerto Rico has no State Income Tax˳ Therefore, there are no State W2’s to file, no supplement wage withholding rates and no State W2’s to file˳
The Puerto Rico State Unemployment Insurance Agency is:
Department of Labor and Human Resources
Bureau of Employment Security
Prudencio Rivera Martinez Bldg˳
505 Munoz Rivera Ave˳
Hato Rey, PR 00918
(787) 754-5262
The State of Puerto Rico taxable wage base for unemployment purposes is wages up to $7,000˳00˳
Puerto Rico has no provision of quarterly wages on magnetic media˳
Unemployment records must be retained in Puerto Rico for a minimum period of five years˳ This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination˳
The Puerto Rico State Agency charged with enforcing the state wage and hour laws is:
Department of Labor and Human Resources
505 Munoz Rivera Ave˳
Hato Rey, PR 00918
(787) 754-2119
http://www˳dtrh˳gobierno˳pr/
There is no provision for minimum wage in Puerto Rico˳
The general provision in Puerto Rico concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week except under contract, custom, nature of work˳
There is no provision of new hire requirements in the Puerto Rico law˳
There is no provision of rules for direct deposit for Puerto Rico˳
Puerto Rico has no Wage and Hour Law provisions concerning pay stub information except that employees paid by direct deposit must get a voucher showing all deductions˳
Puerto Rico requires that employee be paid every 15 days˳
In Puerto Rico there are no statutory requirements concerning the lag time between when the services are performed and when the employee must be paid˳
Puerto Rico payroll law requires that involuntarily terminated employees must be paid their final pay by next regular payday˳
Puerto Rico has no general provision on when voluntarily terminated employees must be paid their final wages˳
There is no provision in Puerto Rico law concerning paying deceased employees˳
There is no provision of when unclaimed wages should be paid in Puerto Rico˳
There is no provision in Puerto Rico law concerning record retention of abandoned wage records˳
There is no provision in Puerto Rico law concerning tip credits against State minimum wage˳
In Puerto Rico the payroll laws covering mandatory rest or meal breaks are only that all employees must have 1-hour meal period after 3rd and before 6th hour of shift unless agreed otherwise˳
There is no provision in Puerto Rico law concerning record retention of wage and hour records therefore it is probably wise to follow FLSA guidelines˳
The Puerto Rico agency charged with enforcing Child Support Orders and laws is:
Child Support Enforcement Program
Department of Social Services
P˳O˳ Box 3349
San Juan, PR 00902-3349
(787) 767-1500
Puerto Rico has no provisions for child support deductions˳
Please note that this article is not updated for changes that can and will happen from time to time˳
Source by https://ezinearticles˳com/?Payroll-Puerto-Rico,-Unique-Aspects-of-Puerto-Rico-Payroll-Law-and-Practice&id=228933