state taxPuerto Rico State Tax Information
Looking for Puerto Rico state tax information? We provide the latest resources on state tax, unemployment, income tax and more.
Withholding Requirements:
- Request identification number by filing Form SC 4809
- Certificado De Exencion Para La Retencion (Withholding Exemption Certificate): 499 R-4.1
- Withholding Method = formula
- Supplemental Rate = formula
Local Taxes:
None
State Unemployment Insurance (SUI):
Contribution rate Schedule G:
Wage Base is $7,000 for 2012 and 2013
Rates range from 3.40% to 5.40%
New employers use 3.3%
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
To see a paycheck calculation for this jurisdiction, visit the Puerto Rico Paycheck Calculator at PaycheckCity.
Payroll-Taxes.com is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about Puerto Rico withholding tax, payroll articles, federal tax information and state tax information.
