| 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 2018 Taxable Earnings: | $7,000 |
(Unchanged from 2017) |
| Employee Deduction: | None |
| Employer 2018 Tax Rates: | 2.2 - 5.4% |
(Plus variable-rate special assessment) |
| Standard 2018 New Employer Rate: | 3.2% |
(Plus 1.0% special assessment) |
| Voluntary Contribution Permitted: | No |
| Disability Insurance |
| Maximim 2018 Taxable Earnings: | $9,000 |
| (Unchanged from 2017) |
| Employee 2018 Tax Rate: | 0.3% |
| Employer 2018 Tax Rate: | 0.3% |