On June 25, 2020, the Puerto Rico Department of Labor Secretary issued the Memorandum No. 2020-06 notifying employers of the new terms for filing quarterly returns for the first and second quarter of 2020.
This new memorandum 2020-06 states the new terms for the filing of quarterly returns corresponding to the payments for Unemployment Insurance, Temporary Non-Occupational Disability Insurance (SINOT), and Driver’s Insurance; as follows:
- the quarterly returns corresponding to the first quarter of 2020 must be filed on or before July 31, 2020.
- the quarterly returns corresponding to the second quarter of 2020 must be filed on or before August 31, 2020.
- the filings of the subsequent quarters remain unchanged and these returns will be filed within the corresponding ordinary terms.
- the division of contributions is authorized to carry out the corresponding procedures in accordance with the new established terms.