Payroll Resources – Puerto Rico

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Official government websites employers in Puerto Rico use for state payroll taxes.

Puerto Rico Payroll Tax Agencies

1

State Income Tax Withholding

Register for a withholding account, find withholding tables and forms, and file and pay Puerto Rico income tax withheld from employees: Puerto Rico Department of the Treasury (Hacienda).

2

State Unemployment Tax

Register for an unemployment insurance account, find your tax rate and wage base, and file quarterly wage reports: Puerto Rico Department of Labor and Human Resources.

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