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Puerto Rico State Tax Information


Looking for Puerto Rico state tax information? We provide the latest resources on state tax, unemployment, income tax and more.

Puerto Rico Departamento De Hacienda

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 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.


 
TAX TIDBIT... To correctly calculate withholding near wage base limits, enter your Gross Salary Year-to-date. It's important for an accurate calculation and is usually found on your last pay stub.