Puerto Rico Tax Information


Puerto Rico Minimum Wages
Effective 07/24/09
Minimum Wage:$5.075*
Minimum Cash Wage (tipped Employee):$5.075
Maximum Tip Credit:None
Youth Minimum Wage:$4.25
" Puerto Rico's minimum wage = 70% of FLSA

Puerto Rico State Income Tax
Wage Withholding:Tables
Supplemental Wage/Bonus Rate:No provision

Puerto Rico Unemployment Insurance
Maximum 2020 Taxable Earnings:$7,000
(Unchanged from 2019)
Employee Deduction:None
Employer 2020 Tax Rates:1.2 - 5.4%
(Plus variable-rate special assessment)
Standard 2020 New Employer Rate:2.80%
(Plus 1.0% special assessment)
Voluntary Contribution Permitted:No

Puerto Rico Disability Insurance
Maximim 2020 Taxable Earnings:$9,000
(Unchanged from 2019)
Employee 2020 Tax Rate:0.30%
Employer 2020 Tax Rate:0.30%

Puerto Rico Agencies web sites:


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