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Littler Global Guide - Puerto Rico - Q4 2018

New Regulation Adopted to Administer Unemployment Insurance - New Regulation or Official Guidance - On November 8, 2018, Puerto Rico’s Department of Labor and Human Resources published the Regulation to Administer the...more

Puerto Rico Treasury Department Changes Tax Reporting on Act 80 Payments Made During Tax Year 2018

On October 22, 2018, the Puerto Rico Department of the Treasury (the “PR Treasury”) issued Publication 18-03, which makes tax reporting and tax deadline changes for certain severance payments. ...more

Deadline to Report Qualified Payments for Disaster Assistance with the Puerto Rico Department of the Treasury is Soon Approaching

On October 4, 2017, the Puerto Rico Department of the Treasury (the "PR Treasury") issued Administrative Determination No. 17-21 (AD 17-21) to exclude from gross income certain payments employers made to employees for...more

Puerto Rico Department of the Treasury issues Q&As Clarifying Guidance on Qualified Payments Made for Hurricane María Disaster...

As previously discussed, on October 4, 2017, the Puerto Rico Department of the Treasury (the “PR Treasury”) issued Administrative Determination No. 17-21 (“AD 17-21”) granting temporary income tax exemption for payments...more

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