Payroll Puerto Rico, Unique Aspects of Puerto Rico Payroll Law and Practice



The Puerto Rico State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of the Treasury
Bureau of Income Tax
Intendente Alejandro Ramirez Bldg.
Paseo Covadonga, Stop 1
P.O. Box S-4515
San Juan, PR 00905
(787) 721-2020
http://www.hacienda.gobierno.pr/

Puerto Rico has no State Income Tax. Therefore, there are no State W2′s to file, no supplement wage withholding rates and no State W2′s to file.

The Puerto Rico State Unemployment Insurance Agency is:

Department of Labor and Human Resources
Bureau of Employment Security
Prudencio Rivera Martinez Bldg.
505 Munoz Rivera Ave.
Hato Rey, PR 00918
(787) 754-5262

The State of Puerto Rico taxable wage base for unemployment purposes is wages up to $7,000.00.

Puerto Rico has no provision of quarterly wages on magnetic media.

Unemployment records must be retained in Puerto Rico for a minimum period of five years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.

The Puerto Rico State Agency charged with enforcing the state wage and hour laws is:

Department of Labor and Human Resources
505 Munoz Rivera Ave.
Hato Rey, PR 00918
(787) 754-2119
http://www.dtrh.gobierno.pr/

There is no provision for minimum wage in Puerto Rico.

The general provision in Puerto Rico concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week except under contract, custom, nature of work.

There is no provision of new hire requirements in the Puerto Rico law.

There is no provision of rules for direct deposit for Puerto Rico.

Puerto Rico has no Wage and Hour Law provisions concerning pay stub information except that employees paid by direct deposit must get a voucher showing all deductions.

Puerto Rico requires that employee be paid every 15 days.

In Puerto Rico there are no statutory requirements concerning the lag time between when the services are performed and when the employee must be paid.

Puerto Rico payroll law requires that involuntarily terminated employees must be paid their final pay by next regular payday.

Puerto Rico has no general provision on when voluntarily terminated employees must be paid their final wages.

There is no provision in Puerto Rico law concerning paying deceased employees.

There is no provision of when unclaimed wages should be paid in Puerto Rico.

There is no provision in Puerto Rico law concerning record retention of abandoned wage records.

There is no provision in Puerto Rico law concerning tip credits against State minimum wage.

In Puerto Rico the payroll laws covering mandatory rest or meal breaks are only that all employees must have 1-hour meal period after 3rd and before 6th hour of shift unless agreed otherwise.

There is no provision in Puerto Rico law concerning record retention of wage and hour records therefore it is probably wise to follow FLSA guidelines.

The Puerto Rico agency charged with enforcing Child Support Orders and laws is:

Child Support Enforcement Program
Department of Social Services
P.O. Box 3349
San Juan, PR 00902-3349
(787) 767-1500

Puerto Rico has no provisions for child support deductions.

Please note that this article is not updated for changes that can and will happen from time to time.

Guide to the Old San Juan Forts in Puerto Rico



Old San Juan in Puerto Rico is a walled city with forts to protect San Juan from attacks during the Spanish era of the 16th century. It has old buildings, fortresses, and cobblestone roads that attract many tourists. Two of the forts in Old San Juan are UNESCO World Heritage sites and draw a lot of tourists annually.

1. The Fort San Felipe del Morro, or just El Morro, is a fort that lies at the northwestern land of Puerto Rico. It guards the bay of San Juan from attacks by sea.

2. Dome-covered sentry boxes known as garitas line the 18 feet thick walls of the fort. The sentry boxes served as lookout posts for soldiers to keep watch along the fortress walls. It is joined by the Puerto Rican flag and the US Flag which are hoisted over the fort. A map of the fort is available at the entrance. The guide will help you navigate through the tunnels, barracks, ramps and dungeons that make up the six-storey building.

3. While the El Morro protected from attacks from the sea, the Fort San Cristobal protected it from land-based attacks. San Cristobal has five components that are built to be self-sufficient. The Fort San Cristobal has underground tunnels with dungeons, as well as moats.

Maps and guides are available for both forts. However, guided tours are available for both tourist attractions for a fee. If you wish to avail of one, they are available office hours on weekdays and weekends except on holidays.
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Timely Filed H-1B Petitions – Avoiding 4 Common Mistakes to Prevent Rejections



The United States Citizenship and Immigration Service (USCIS) will accept H-1B petitions for fiscal year 2009 on April 1, 2008 for jobs starting on October 1, 2008. Mistakes in filing procedure or including improper filing fees will cause the rejection of an H-1B petition. Such rejections may have dire consequences for your H-1B candidate and your company. Here are four common mistakes to avoid.

Mistake #1 Thinking You Have Plenty of Time to File: Lessons from History

Filing H-1B petitions for delivery at USCIS service centers on April 1, 2008 is no longer an option. This past April thousands of employers saw their petitions rejected because they did not file early enough. On the very first day H-1B petitions were being accepted this April, USCIS received 133,000 petitions seeking one of the 65,000 available H-1B slots. Those employers whose petitions arrived on the second day of filing were rejected because the H-1B quota had already been met. Do not be one of those to get rejections because you filed too late. Early document preparation is essential to making timely filed H-1B petitions.

Mistake # 2 Filing with the Incorrect USCIS Service Center

Filing a petition with the incorrect USCIS Service Center will likely result in a rejection. A petition is filed with the California Service Center if the temporary employment will be in the following states: Arkansas, Arizona, California, Colorado, Guam, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, Wisconsin, or Wyoming.

A petition is filed with the Vermont Service Center if the temporary work will be performed in: Alabama, Arkansas, Connecticut, Delaware, the District of Columbia, Florida, Georgia, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Oklahoma, Pennsylvania, Puerto Rico, Rhode Island, South Carolina, Tennessee, Texas, Vermont, Virginia, U.S. Virgin Islands, or West Virginia.

When the temporary employment will be in different states, the state where your company is located will determine the Service Center for submission of the petition. For example, if the beneficiary will work in Arizona and Texas, and your company is located in California, file your H-1B petition with the California Service Center.

Mistake #3 Using Non-bonded Couriers for Delivery to the California Service Center

If you send documents to the California Service Center using courier services other than the U.S. Postal Service, make sure they are a bonded carrier appearing on the Service Center’s list of approved carriers. If the private carrier is not on the Service Center list, delivery of your petition will be turned away at the entrance to the Service Center.

Mistake #4: Incorrect Filing Fees

Petitions with Incorrect filing fees will result in a rejection. Generally, an employer must pay for the H-1B Form I-129 filing fee ($320), H-1B Training Fee of either $750 or $1500 depending on the size of your company, and a Fraud Prevention and Detection Fee ($500).

If a company currently employs 1-25 full-time equivalent employees, the H-1B Training Fee is $750. Companies who employ more than 25 full-time equivalent employees will need to pay $1500. The employer must pay the H-1B Training Fee upon the initial hire and the first H-1B extension of the same employee. The H-1B Training Fee is not required for second or subsequent petitions for H-1B extension. The Fraud Prevention and Detection fee needs to be paid when the employer initially hires the employee even if he or she is currently working as an H-1B with another employer.

A simple way to remember this is that every employer needs to pay for the H-1B Training Fee twice for each H-1B employee and the H-1B Fraud Prevention and Detection Fee needs to be paid once for each H-1B employee.

? Copyright 2007 Johnny Mei, All rights reserved

Guide to Costa Rica, a Tropical Paradise in Central America



If you are embarking on a Central or South American journey and Costa Rica is one of your stopovers, then you certainly need to find a reliable Costa Rica vacation guide to make the most out of your stay. To get a brief overview of what you should learn from a good vacation guide, read on and be armed with the basics.

Costa Rica is part of Central America and its neighboring countries are Nicaragua on the north and Panama on the south. On its western side, there are the beaches of the Pacific Ocean and on its eastern side, there is the beautiful Caribbean Sea.

You may be surprised to know that the best time to visit Costa Rica is during the early parts of the rainy season of May to July. Some towns in the country even experience an elevation in terms of visitors, making the tourist officials regard it as a ‘mini-high season’. During this period, traveling might a bit more challenging due to the slight downpours and rain showers. Pack your raingear and bit more patience for the ultimate Costa Rican wild adventure. The mountains and high plateau also offer cooler temperatures to the visitor.

There are many different regions in Costa Rica. There are the Plains of the North, Guanacaste, Nicoya Peninsula, Central Valley, Central Pacific, Caribbean Costa Rica, South Costa Rica and Cocos Island National Park.

The capital city is Costa Rica is San Jose and their official language is Spanish. Other cities in the country are Alajuela which is the location of Juan Santamar?a International Airport, Cartago which is the country’s first capital and Heredia where tourists can visit coffee plantations. Quepos city is also notable as it is located in the Central Pacific coast and is the entry point to the Manuel Antonio National Park.

There are also the cities of Jac? which has a worldwide reputation as a surfing paradise and where superb dining selection abounds, Liberia which is the gateway to the fantastic beaches of Guanacaste and Pochote which is located on Whale Bay near Puntarenas. Their second largest international airport is also located just outside of Liberia providing easy access.

Of course, an excellent Costa Rica vacation guide book should not be quick to miss the cities of Puerto Lim?n which considered the main city on the Caribbean side of the country, Puntarenas where one can take the ferry going to Nicoya Peninsula, Parismina which is located in Tortuguero Canals and Tamarindo City which is also quite famous as a beach haven for tourists.

Although English is widely used in some areas populated by tourists and many businesses are operated by European entrepreneurs, it is recommended that you learn some Spanish and a few frequently used expressions.

The Spanish words ‘Ma’e’ means ‘dude’ and is generally used among friends; ‘Pura Vida’ literally means ‘pure life’ but is used by Costa Ricans to express agreement or enthusiasm. A ‘pulper?a’ is a general merchandise store, while if you hear the word ‘tuanis’, it should be an expression of ‘okay’ for most natives.

Costa Rica is a beautiful tropical paradise that welcomes all visitors seeking an escape from the hectic everyday stress of urban life. The people of Costa Rica are friendly and helpful in providing you with a great vacation.

Pa’ Todos Los Pueblos (Banco Popular-Puerto Rico)


Estas son dos canciones que encontre en mi Baul del Recuerdo… Los dos tracks los Arregle y produje entre Miami y Puerto Rico, y fue un experiencia muy linda por el grupo tan especial de Artistas, Musicos e Ingenieros que tuve la oportunidad de producir en esa ocasion. Trabajo realizado para el Banco Popular de Puerto Rico. Entre otros artistas y colegas musicos tambien estan presentes Ruben Blades, Oscar D’Leon, Victor Manuelle, La India, Cachao, Nestor Torres, Chelito De Castro, Yasmil Marrufo, Richard Bravo, Quique Domenech y mi persona.
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Miss Universe 2001- Evening Gown Competition

Coliseo Ruben Rodriguez Bayamón, Puerto Rico May 11 Hosts: Elle macpherson, Naomi Campbell & Todd Newton Winner: Denise Quiñones, Puerto Rico First RU: Evelina Papantoniou, Greece Second RU: Kandace Krueger, USA Third RU: Eva Ekvall, Venezuela Fourth RU: Celina Jaitley, India Semi-Finalists: Eva Siso Casals, Spain Agbani Darego, Nigeria Ilanit Levy, Israel Oxana Kalandyrets, Russia Elodie Gossuin, France
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