Puerto Rico Disability Insurance Tax

Coverage: Any business having an employee at any time during the current or preceding calendar year. Also, those electing coverage.

Employer Tax Rate: 0.3%.

Withholding Rate: 0.3%.

Taxable Wage Limit: $9,000

Administration:

Bureau of Employment Security
Division of Labor & Human Services
505 Munoz Rivera Avenue
Hato Rey, Puerto Rico 00918
Telephone: 767-754-2147


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