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. The tax is to be paid quarterly on the last day of the calendar month following each calendar quarter with Form PRUI10. The checks covering the tax must 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 Muñoz Rivera Avenue
Hato Rey, Puerto Rico 00918

The Department of Labor and Human Resources requires every employer hiring 25 employees or more to file the quarterly payroll tax forms electronically. Electronic payment is also available through ACH method.