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Nuary 5, 2022 EFW2CPR Table of Contents Department of the Treasury Tax System: SURI ........................................................ 2 Important Information .................................................................................................. 3 What is New? ............................................................................................................... 4 Filing Reminders .

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Related content

FORM 499R-2c/W-2cPR ELECTRONIC FILING ...
EFW2CPR - Specifications for Electronic Filing of Puerto Rico W-2c Information. FILE...
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Puerto Rico employers are required to withhold from their employees certain payroll taxes in addition to the withholding for income tax. These payroll taxes are: Social Security and Medicare taxes, disability benefits tax, and chauffeur's and other employees' employment security tax.

The current tax rate for Social Security is 6.2% for the employer and 6.2% for the employee, or 12.4% total. The current rate for Medicare is 1.45% for the employer and 1.45% for the employee, or 2.9% total.

Since the beginning of 2019, any person engaged in doing business in Puerto Rico and that pays for rendered services to another person must deduct and withhold 10% on income tax.

Corporations not engaged in a trade or business in Puerto Rico are subject to a 29% WHT at source on certain gross income items (considered fixed or determinable, annual or periodical [FDAP]) from Puerto Rico sources.

What are my state payroll tax obligations? Puerto Rico requires employers to withhold state income taxes from employee paychecks in addition to employer paid unemployment taxes. Find Puerto Rico's tax rates here.

Any natural or legal person doing business in Puerto Rico who makes payments (Payer) for rendered services must deduct and withhold 10% from such payment. Services provided include payments for professional services, repairs, maintenance, promotional services, legal services, services in general, among others.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232