Effective for 2018, Puerto Rico’s unemployment-taxable wage base is $7,000, unchanged from 2017.


Puerto Rico’s basic unemployment tax rates for 2018 are determined with Schedule E and range from 2 percent to 4.4 percent for positive-rated employers and from 4.5 percent to 5.4 percent for
negative-rated employers.


The 2018 basic tax rate for new employers is 3.1 percent, down from 3.2 percent for 2017.




Thank you for choosing Paylocity as your Payroll Tax partner. Should you have any questions please contact your Paylocity Account Manager.



This information is provided as a courtesy, may change and is not intended as legal or tax guidance. Employers with questions or concerns outside the scope of a Payroll Service Provider are encouraged to seek the advice of a qualified CPA, Tax Attorney or Advisor.