Coverage: Any business having at least one employee at any time during the current or preceding calendar year.
Rates: 1.4% — 5.4% (2008); 2.9% for new employers (2008); additional special tax of 1.0% continues to be in effect
Taxable Wage Limit: $7,000 for 2008 and 2009
Employee Withholding: None
Administration:
Bureau of Employment Security
Division of Labor & Human Services
505 Munoz Rivera Avenue
Hato Rey, Puerto Rico 00918
Telephone: (787) 754-5262