Puerto Rico’s benefit and leave laws sometimes differ from others 

August 12, 2024

For more than a century, the commonwealth of Puerto Rico has been an unincorporated territory within the US, a status that presents challenges for employers. With a separate tax code and constitution, Puerto Rico has its own tax, benefit and insurance laws. Nonetheless, many (but not all) US laws apply to this territory of a little more than three million residents.

This GRIST summarizes major requirements and special issues facing Puerto Rico-based employers and US employers with Puerto Rico-based employees, including an overview of complicated tax-related health and fringe benefit rules, leave laws, the Affordable Care Act and more. [Note: For ease of reference, some Spanish-to-English translations are provided in hyperlinked resources where available, given that Puerto Rico is the only US jurisdiction whose legal system is primarily in a non-English language.]

Download the print-friendly PDF to read the 21-page article.