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.