Organization Calculation Cards for US Territories

You must create a calculation card for the territory at the payroll statutory unit (PSU) level and, if necessary, at the tax reporting unit (TRU) level.

For Puerto Rico, when specifying the state unemployment insurance (SUI) rate on either card, include the appropriate Puerto Rico Unemployment Tax Special Assessment Tax.

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