Puerto Rico Unemployment Tax Rules

Coverage: Any business having at least one employee at any time during the current or preceding calendar year.

Rates: 1.4% — 5.4% (2006); 2.9% (2006 new employer)

Taxable Wage Limit: $7,000

Employee Withholding: None

Administration:

Bureau of Employment Security
Division of Labor & Human Services
505 Munoz Rivera Avenue
Hato Rey, Puerto Rico 00918
Telephone: 787-754-5262