Puerto Rico Unemployment Tax

Each employer must pay the tax on the  first $7,000 of annual wages paid, based on experience.  In addition, every employer must pay a special tax of 1% of all taxable wages.  The special tax, together with the experience-based tax, will not exceed 5.4% and may  be credited against the Federal Unemployment tax mentioned above.  The total tax paid by new employers will not exceed 4.4%.  This tax is paid in total by the employer and applies to every employer having one or more  employees within Puerto Rico.  The tax is to be paid quarterly on the last day of the calendar month following each calendar quarter.  The checks covering the tax should be made payable to the Secretary of the Treasury of  Puerto Rico and sent to the following address:

Department of Labor and Human Resources
Bureau of Employment Security
Unemployment Security Division
505 Muņoz Rivera Avenue
Hato Rey, Puerto Rico 00918

Form PRUI10 and PRUI10A should accompany the quarterly payments.

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