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
- 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.