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Intuit
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Puerto Rico Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name

Agency contact information

Effective Date
Agency Name
Puerto Rico (Estado Libre Asociado de Puerto Rico), Department of the Treasury (Departamento de Hacienda)
Vendor Payable Name
Secretary of Treasury
Mailing Address
Departmento de Hacienda P.O. Box 9024140, San Juan, P.R. 00902-4140
Phone Numbers
General Information (787) 622-0123
Support Email
info@hacienda.pr.gov
Agency Website URL
http://www.hacienda.gobierno.pr/comerciantes/patronos-y-agentes-retenedores

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
PR Dept of the Treasury Employer's Identification No.
QuickBooks Employer Account Number Format(s)
999999999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
Personal Exemptions: >Individual Taxpayer and claiming all of the personal exemption- $3500 >Married filing Joint and claiming all of personal exemption for withholding purporse - $7000 >Married filing Joint and claiming half of the personal exemtion for withholding purposes or Maried person living with spouse, filing separately and claiming all of the personal exemption for withholding 3,500.00 Exemption for Veterans - 1,500 Exemption for Dependents - $2,500 Exemption for Dependents (optional Computation) - $1,250 (NOT SUPPORTED) Allowance for Deductions $500 (see page 23, Appendix 2), allowances for the Special Deduction for certain individuals -$500 to 2,500 (gross wage amounts from $0 to $36,500 only.)
Supplemental Rate Detail
Various calculations, depends upon the type of bonus (see pages 8 - 13)

W4 Requirements

Effective Date

Agency contact information

Effective Date
Agency Name
Puerto Rico Department of Labor and Human Resources (Departamento Del Trabajo Y Recursos Humanos)
Vendor Payable Name
Secretario de Hacienda
Mailing Address
PO Box 195540, Hato Rey PR 00918-5540 Physical Address: Prudencio Rivera Martinez Building, Muñoz Rivera Ave # 505, San Juan, PR
Phone Numbers
(787) 754-5353
Agency Website URL
http://www.trabajo.pr.gov/

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
PR Dept of Labor and Human Resources Employer Acct No.
QuickBooks Employer Account Number Format(s)
999999999 or 9999999999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
2%
Maximum Rate
5.4%
New Employer Rate
2.9%

Employer Wage Base

Effective Date
Wage Base Amount
$7,000.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Special Assessment
Creditable to FUTA
No
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
1%
New Employer Rate
N/A
Wage Base Amount
$7,000.00

Verification Tracking

Last Verified Date
07-30-2019

State Disability

Agency contact information

Effective Date
Agency Name
Department of Labor and Human Resources
Vendor Payable Name
Secretario de Hacienda
Mailing Address
PO Box 195540, Hato Rey PR 00918-5540 Physical Address: Prudencio Rivera Martinez Building, Muñoz Rivera Ave # 505 San Juan, PR 00918
Phone Numbers
787-754-5353
Agency Website URL
http://www.trabajo.pr.gov/

Agency Holidays

Effective Date
Agency Holidays
Not applicable

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
PR Dept of Labor and Human Resources Employer Acct No.
QuickBooks Employer Account Number Format(s)
999999999 or 9999999999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A

Employer Wage Base

Effective Date
Wage Base Amount
$9,000.00

Employee Rates

Effective Date
Fixed Rate
0.3%

Employee Wage Base

Effective Date
Wage Base Amount
$9,000.00

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://suri.hacienda.pr.gov/_/
Is there a registration fee?
No
What is the name of the form to use for registration?
Online Business Registration
What is the link to the form for registration?
https://suri.hacienda.pr.gov/_/
Additional information about the registration for this state.
Registration form with instructions - In English http://www.hacienda.gobierno.pr/downloads/pdf/formularios/AS%202914.1.pdf

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://patronos.trabajo.pr.gov/patronos/acercade.aspx?Id=228&M=286&F=12
What is the name of the form to use for registration?
Portal de Servicios a Patronos
What is the link to the form for registration?
https://patronos.trabajo.pr.gov/patronos/acercade.aspx?Id=228&M=286&F=12
Additional information about the registration for this state.
You can also use the translate option in Chrome to see everything in English

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