{"id":4406,"date":"2023-04-20T14:18:16","date_gmt":"2023-04-20T14:18:16","guid":{"rendered":"https:\/\/oandgaccounting.com\/staging\/?p=4406"},"modified":"2023-04-21T04:32:25","modified_gmt":"2023-04-21T04:32:25","slug":"employment-taxes-in-puerto-rico","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/staging\/es\/employment-taxes-in-puerto-rico\/","title":{"rendered":"Impuestos sobre el empleo en Puerto Rico"},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<p>Hoy vamos a embarcarnos en un viaje tropical a trav\u00e9s del fascinante mundo de los impuestos en <a href=\"https:\/\/en.wikipedia.org\/wiki\/Puerto_Rico\" rel=\"noopener\" target=\"_blank\">Puerto Rico<\/a>. As\u00ed que toma tu bebida favorita, si\u00e9ntate y sumerj\u00e1monos.<\/p>\n<h2>Seguridad Social y Medicare<\/h2>\n<p>En Puerto Rico, te encontrar\u00e1s con <a href=\"https:\/\/www.irs.gov\/taxtopics\/tc751\" rel=\"noopener\" target=\"_blank\">Impuestos FICA,<\/a> que ayudan a financiar la<a href=\"https:\/\/www.ssa.gov\/osss\/prd\/html\/en\/moreInfoLink01.html\" rel=\"noopener\" target=\"_blank\"> Sistemas de Seguridad Social y Medicare<\/a>. Pi\u00e9nselo como un equipo, donde tanto el empleador como el empleado aportan 6.21 TP3T cada uno para el Seguro Social y 1.451 TP3T cada uno para Medicare. Esto suma un total de 12.41 TP3T para el Seguro Social y 2.91 TP3T para Medicare.<\/p>\n<h2>Impuesto adicional de Medicare<\/h2>\n<p>Si un empleado gana m\u00e1s de $200,000 en un a\u00f1o, se le aplicar\u00e1 un impuesto de 0.9%. <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/questions-and-answers-for-the-additional-medicare-tax#:~:text=Additional%20Medicare%20Tax%20withholding%20applies,in%20Publication%2015%2C%20section%207.\" rel=\"noopener\" target=\"_blank\">Impuesto adicional de Medicare<\/a>, Y usted, el empleador, es responsable de retenerlo. No se preocupe; no tendr\u00e1 que igualar este impuesto adicional.<\/p>\n<h2>Formularios para presentar<\/h2>\n<p>Cuando se trata de formularios de impuestos, Puerto Rico tiene una gran variedad de opciones:<\/p>\n<ul class=\"single border-0 pb-5 mb-0\">\n<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-941-pr\" rel=\"noopener\" target=\"_blank\">Formulario 941-PR<\/a>:Para que los empleadores no agr\u00edcolas informen los impuestos del Seguro Social y Medicare trimestralmente.<\/li>\n<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-944#:~:text=Form%20944%20is%20designed%20so,year%20instead%20of%20every%20quarter.\" rel=\"noopener\" target=\"_blank\">Formulario 944<\/a>:Para que los empleadores no agr\u00edcolas elegibles informen estos impuestos anualmente.<\/li>\n<li>Dep\u00f3sitos de impuestos: Deber\u00e1 depositar los impuestos FICA antes de presentar los formularios 941-PR o 944. <\/li>\n<li>Empleados dom\u00e9sticos: Uso <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-schedule-h-pr-form-1040-pr\" rel=\"noopener\" target=\"_blank\">Anexo H-PR <\/a>(Formulario 1040-PR) para informar y pagar los impuestos del Seguro Social y Medicare para empleados dom\u00e9sticos (como amas de llaves y ni\u00f1eras). <\/li>\n<li>Empleados agr\u00edcolas: uso <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-943-pr\" rel=\"noopener\" target=\"_blank\">Formulario 943-PR <\/a>para reportar los impuestos FICA para empleados agr\u00edcolas. <\/li>\n<li>Impuestos federales de desempleo: los empleadores no agr\u00edcolas y dom\u00e9sticos utilizan <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-940-pr\" rel=\"noopener\" target=\"_blank\">Formulario 940-PR<\/a> reportar y pagar <a href=\"https:\/\/www.irs.gov\/taxtopics\/tc759#:~:text=FUTA%20tax%20rate%3A%20The%20FUTA,on%20the%20respective%20state's%20rules.\" rel=\"noopener\" target=\"_blank\">Impuestos FUTA<\/a>.<\/li>\n<\/ul>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n     crossorigin=\"anonymous\"><\/script><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block; text-align:center;\"\n     data-ad-layout=\"in-article\"\n     data-ad-format=\"fluid\"\n     data-ad-client=\"ca-pub-3039986354638252\"\n     data-ad-slot=\"8101689985\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n<h2>Formulario 941-PR<\/h2>\n<p>Si no es empleador agr\u00edcola, deber\u00e1 presentar el Formulario 941-PR trimestralmente. Recuerde que debe presentarse el \u00faltimo d\u00eda del mes siguiente al cierre de cada trimestre.<\/p>\n<h2>Formulario 944<\/h2>\n<p>Si su obligaci\u00f3n tributaria estimada sobre el empleo es de $1,000 o menos para todo el a\u00f1o calendario, puede presentar el Formulario 944 anualmente. Su vencimiento es el 31 de enero posterior al cierre del a\u00f1o calendario.<\/p>\n<h2>Dep\u00f3sitos de impuestos<\/h2>\n<p>La mayor\u00eda de los empleadores deben depositar sus impuestos FICA antes de presentar el Formulario 941-PR. Si presenta el Formulario 944, podr\u00eda pagar sus impuestos FICA junto con su declaraci\u00f3n. Solo aseg\u00farese de seguir las reglas para realizar dep\u00f3sitos.<\/p>\n<h2>Empleados dom\u00e9sticos<\/h2>\n<p>Si paga salarios en efectivo a un empleado dom\u00e9stico, podr\u00eda tener que retener y pagar impuestos FICA. Presente el Anexo H-PR (Formulario 1040-PR) para declarar y pagar estos impuestos.<\/p>\n<h2>Empleados agr\u00edcolas<\/h2>\n<p>Los empleadores agr\u00edcolas deben usar el Formulario 943-PR para declarar los impuestos FICA de sus empleados. Se presenta anualmente y debe presentarse antes del 31 de enero posterior al cierre del a\u00f1o calendario.<\/p>\n<h2>Impuestos federales sobre desempleo<\/h2>\n<p>Por \u00faltimo, pero no menos importante, es posible que deba presentar una Declaraci\u00f3n de Impuestos Federales por Desempleo (FUTA). Consulte la Publicaci\u00f3n 51 si es un empleador agr\u00edcola o la Publicaci\u00f3n 926 si es un empleador dom\u00e9stico. Los dem\u00e1s empleadores deben consultar la Publicaci\u00f3n 15 o la Publicaci\u00f3n 179. Utilice el Formulario 940-PR para declarar y pagar los impuestos FUTA, que vencen el 31 de enero posterior al final del a\u00f1o calendario.<br \/>\n\u00a1Y listo! Esperamos que esta gu\u00eda pr\u00e1ctica te ayude a navegar por el sistema tributario de Puerto Rico. Recuerda, en caso de duda, consulta con un profesional de impuestos o con el IRS para obtener orientaci\u00f3n. \u00a1Feliz declaraci\u00f3n de impuestos!<\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n     crossorigin=\"anonymous\"><\/script><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block; text-align:center;\"\n     data-ad-layout=\"in-article\"\n     data-ad-format=\"fluid\"\n     data-ad-client=\"ca-pub-3039986354638252\"\n     data-ad-slot=\"8101689985\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>Today we&#8217;re going to embark on a tropical journey through the fascinating world of taxes in Puerto Rico. So grab your favorite drink, sit back, and let&#8217;s dive in. Social Security and Medicare In Puerto Rico, you&#8217;ll encounter FICA taxes, which help fund the Social Security and Medicare systems. Think of it like a tag &hellip; <a href=\"https:\/\/oandgaccounting.com\/staging\/es\/employment-taxes-in-puerto-rico\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Employment Taxes in Puerto Rico&#8221;<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":4153,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Employment Taxes in Puerto Rico - O&amp;G Tax and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/oandgaccounting.com\/staging\/es\/employment-taxes-in-puerto-rico\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Employment Taxes in Puerto Rico - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"Today we&#8217;re going to embark on a tropical journey through the fascinating world of taxes in Puerto Rico. So grab your favorite drink, sit back, and let&#8217;s dive in. Social Security and Medicare In Puerto Rico, you&#8217;ll encounter FICA taxes, which help fund the Social Security and Medicare systems. Think of it like a tag &hellip; Continue reading &quot;Employment Taxes in Puerto Rico&quot;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/oandgaccounting.com\/staging\/es\/employment-taxes-in-puerto-rico\/\" \/>\n<meta property=\"og:site_name\" content=\"O&amp;G Tax and Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2023-04-20T14:18:16+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-04-21T04:32:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2023\/03\/WhatsApp-Image-2023-03-29-at-19.21.05.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"682\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Alex Oware\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Alex Oware\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/employment-taxes-in-puerto-rico\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/employment-taxes-in-puerto-rico\/\"},\"author\":{\"name\":\"Alex Oware\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#\/schema\/person\/7abb5bc95fed73694b6d4e1d516c1929\"},\"headline\":\"Employment Taxes in Puerto Rico\",\"datePublished\":\"2023-04-20T14:18:16+00:00\",\"dateModified\":\"2023-04-21T04:32:25+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/employment-taxes-in-puerto-rico\/\"},\"wordCount\":489,\"publisher\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#organization\"},\"image\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/employment-taxes-in-puerto-rico\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2023\/03\/WhatsApp-Image-2023-03-29-at-19.21.05.jpeg\",\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/employment-taxes-in-puerto-rico\/\",\"url\":\"https:\/\/oandgaccounting.com\/staging\/employment-taxes-in-puerto-rico\/\",\"name\":\"Employment Taxes in Puerto Rico - 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