Coverage: Any business having an employee at any time during the current or preceding calendar year. Also, those electing coverage.
Employer Tax Rate: 0.3%.
Withholding Rate: 0.3%.
Taxable Wage Limit: $9,000
Administration:
Bureau of Employment Security
Division of Labor & Human Services
505 Munoz Rivera Avenue
Hato Rey, Puerto Rico 00918
Telephone: (767) 754-2147