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Workmen's Accident Compensation Insurance
Workmen's compensation provides indemnification for accidents incidental to or as a consequence of employment. All the employees of the corporation, including executive officers, are covered. The rate varies
according to the type of labor performed by the employees. Rates are revised every year. The tax is borne by the employer.
The tax is usually paid in two installments upon notice mailed to the employer. The checks should be drawn to the Secretary of the Treasury of Puerto Rico and sent to the State Insurance Fund, GPO Box 5028, San
Juan, Puerto Rico 00936. The notice mailed by the State Insurance Fund should accompany the corresponding payments. The amount to be paid is based on Form FSB693 ("Declaración de Nómina").
The Company is required to file this form, not later than July 20 of every year, indicating the number of employees, kind of occupation, and the wages paid during the preceding July 1 to June 30. The form should be
mailed to the State Insurance Fund. |
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