Compliance

Everything Puerto Rico payroll asks of you. We handle it.

Five agencies, deposits on different schedules and forms that keep changing. Here is each one, what it is in plain words, and how often it's due.

Hacienda

Puerto Rico Department of the Treasury

Withholding deposits in SURI
The money you withhold from your employees for Hacienda on every payroll.
WhenMonthly or semiweekly, depending on how much you withhold
We handle it
499 R-1B
The quarterly reconciliation between what you withheld and what you deposited.
WhenEvery quarter
We handle it
499 R-2 / W-2PR
Each employee's annual withholding statement, their Puerto Rico "W-2".
WhenEvery year
We handle it
499 R-3
The annual reconciliation that ties deposits, quarters and statements together and closes the year.
WhenEvery year
We handle it

Internal Revenue Service

Filed through

Social Security and Medicare deposits (EFTPS)
Your share and your employees' share of Social Security and Medicare.
WhenMonthly or semiweekly, depending on volume
We handle it
941
The employer's quarterly federal return. Since 2024 it replaces Form 941-PR.
WhenApr 30 · Jul 31 · Oct 31 · Jan 31
We handle it
940-PR
The annual federal unemployment (FUTA) return.
WhenEvery year
We handle it
W-3PR
The summary sent to Social Security along with the W-2PRs.
WhenEvery year
We handle it

Puerto Rico Department of Labor and Human Resources

Quarterly report: Unemployment, SINOT and Special Contribution
One return with three contributions: unemployment, non-occupational disability (SINOT) and the special contribution.
WhenEvery quarter
We handle it
Chauffeur's Insurance (SC-2225)
If you have employees who drive as part of their job. This return can't be filed online: we leave it ready to deliver.
WhenEvery quarter
We handle it

State Insurance Fund Corporation

Annual payroll declaration
The payroll covered by your workers' compensation policy, used to set the premium.
WhenOn or before August 15
We handle it

Child Support Administration

Child support withholding
When an order arrives, we apply it starting with the next payroll and send what was withheld.
WhenWithin 7 days of each withholding
We handle it
New hire registry
Every new or rehired employee is reported to the state registry.
WhenWithin 20 days of hire
We handle it

What Puerto Rico law requires with every payment

Christmas bonus (Act 148)
We calculate the bonus based on your company's size and each employee's hire date.
WhenBetween November 15 and December 15
We handle it
Vacation and sick leave
The accrual the law requires, under the regime that applies to each employee.
WhenEvery payroll
We handle it
Paystub
The pay statement with every line the law requires, in each employee's portal.
WhenEvery payment
We handle it

Dates and requirements change. We keep them up to date for you.