Employers in Puerto Rico must comply with these unemployment tax rules.
Coverage: Any business having at least one employee at any time during the current or preceding calendar year
Rates: 2.4% — 5.4% for 2011; 3.3% for new employers
Taxable Wage Limit: $7,000
Employee Withholding: None
Administration:
Division of Labor & Human Resources
PO Box 1020
San Juan, Puerto Rico 000919
Telephone: (787) 754-5818