Puerto Rico Tax and CPA Professional Services
cpa puerto rico cpa certified public accountant puerto rico cpa puerto rico contador publico autorizado puerto rico doing business in puerto rico

Chauffeur's Social Security

If the employer hires non-executive employees who are required or permitted to operate motor vehicles as an integral and regular part of their jobs, chauffeur's social security must be paid instead of Puerto Rico Disability Insurance Tax. Every employer must pay a tax of 30 cents weekly for each covered employee. Every covered employee must pay 50 cents weekly, which is withheld by the employer from the compensation paid to the covered employees, and remitted together with the employer's share together with the quarterly return. The tax is to be paid quarterly on the last day of the calendar month following each calendar quarter to the Puerto Rico Secretary of the Treasury (“Secretario de Hacienda”) and must be sent together with the return to the Department of Labor and Human Resources, Bureau of Chauffeurs Social Security, 505 Muñoz Rivera Avenue, San Juan, PR 00917.

The Puerto Rico Department of Labor requires every employer hiring 25 employees or more to file the quarterly payroll tax forms electronically.

<< go back
About Us | Services | Staff Profiles | Doing Business in Puerto Rico | Resources | Contact Us

Copyright 1999-2015 CPA Puerto Rico / CPA Perdomo Ferrer & Company