How do I register for Puerto Rico payroll taxes?

Registering for Puerto Rico Payroll Tax Account Numbers

Puerto Rico requires employers to register with the Department of the Treasury and Department of Labor & Human Resources.

Department of the Treasury Employer Identification Number

• Register
• To find an existing account number, call: (787) 622-0123

Department of Labor & Human Resources Employer Account Number

• Register online
• To find an existing account number, call: (787) 754-5353

Puerto Rico Payroll Taxes

Payroll Tax Rates

The Department of Labor & Human Resources will assign your unemployment insurance tax rate. You will also be assigned a Special Assessment rate and a fixed Disability Insurance rate.

Payroll Tax Deposit Schedules

All unemployment taxes are deposited quarterly. The Department of the Treasury will assign your withholding deposit schedule.