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

IRS

Internal Revenue Service

Filed throughExpert Tax
  • 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

DTRH

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

CFSE

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

ASUME

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

Labor law

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.

You just approve the payroll.