Puerto Rico 2023 Tax Rates
2023 Puerto Rico Taxes
Withholding Requirements
- Register as an employer on the Puerto Rico Departamento del Trabajo website
Employee's Withholding Tax Exemption Certificate
: Form 499 R-4.1Withholding Method
: FormulaSupplemental Wage / Bonus Rate
: Formula
Local Taxes
- None
Puerto Rico Unemployment Insurance (SUI)
Puerto Rico Wage Base
: $7,000 (estimated) for 2023Puerto Rico SUI rates range from
: 2.4% to 5.4% for 2023Puerto Rico new employer rate
: 3.3% for 2023- Get your unemployment insurance rate: Puerto Rico UI agency website
Puerto Rico Disability Insurance (SDI)
Puerto Rico SDI employee rate
: 0.3% for 2023Puerto Rico SDI employer rate
: 0.3% for 2023Puerto Rico SDI wage limit
: $9,000 for 2023
Puerto Rico Family Leave Insurance (FLI)
- None
Puerto Rico Labor Laws
Puerto Rico Minimum Wage
: $8.50 per hour. Increases to $9.50 on July 1, 2023Puerto Rico Termination Pay
:- Employee is fired — pay next regular payday
- Employee quits — pay next regular payday
Puerto Rico New Hire Reporting
- Puerto Rico New Hire Reporting
- Phone: 787-767-1500
- Fax: 787-767-3882
Remit Withholding for Child Support to
- Child Support Enforcement Program
Department of Social Services
PO Box 3349
San Juan, PR 00902-3349 - Phone: 787-722-4731
Puerto Rico Reciprocal States
- None
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.