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 assessed on the employer and not the employees and applies to every employer having one or more employees within Puerto Rico.

Unemployment Tax Payment

The tax is to be paid online with the filing of the Unemployment and Disability Insurance Contributions Report on the last day of the month following each calendar quarter.