In Puerto Rico, every employer must pay the unemployment tax on the first $7,000 of wages paid, with certain conditions based on the experience of the employer. Beyond that, employers must pay a special tax of 1% of all taxable wages. This tax is assessed on the employer an must be paid quarterly to Secretary of the Treasury of Puerto Rico. This applies to employer with at least one employee within Puerto Rico. The information herein is general information, a summary and not necessarily updated or complete -- as such you should seek out the appropriate department in Puerto Rico, or consult CPA professional for specific advice.
The information on this website is general information and is for educational use. You, the reader, should further research your specific individual situation. In addition you should contact your accounting professional for for professional advice derived from specific details from your financial position.