Minimum Wages |
| Effective 07/24/09 | | | |
Minimum Wage: | $5.08* | | | |
Minimum Cash Wage (tipped Employee): | $5.08 | | | |
Maximum Tip Credit: | None | | | |
" Puerto Rico's minimum wage = 70% of FLSA |
State Income Tax |
Wage Withholding: | Tables |
Supplemental Wage/Bonus Rate: | No provision |
Unemployment Insurance |
Maximum 2019 Taxable Earnings: | $7,000 |
(Unchanged from 2017) |
Employee Deduction: | None |
Employer 2019 Tax Rates: | 2.2 - 5.4% |
(Plus variable-rate special assessment) |
Standard 2019 New Employer Rate: | 3.2% |
(Plus 1.0% special assessment) |
Voluntary Contribution Permitted: | No |
Disability Insurance |
Maximim 2019 Taxable Earnings: | $9,000 |
(Unchanged from 2017) |
Employee 2019 Tax Rate: | 0.3% |
Employer 2019 Tax Rate: | 0.3% |