Puerto Rico State Unemployment Special Assessment Tax

The Special Assessment Tax is a tax Puerto Rico imposes in addition to state unemployment insurance (SUI).

For further info, see the Puerto Rico Department of Labor and Human Resources website.

To properly include this tax in your tax calculations, start the Legal Reporting Unit Calculation Cards task from your implementation project. Add this rate to the SUI rate recorded on your tax recording unit's calculation card.

Note: The combined rates can't exceed the federally mandated employer SUI maximum rate of 5.4%.