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The Federal Unemployment Tax Act provisions also apply in Puerto Rico. The tax is imposed on persons who employ one or more individuals for a portion of a day in each of 20 weeks in the current or preceding calendar year, or who pay in the aggregate $1,500 or more in wages within a calendar quarter of the current or preceding calendar year.

The FUTA tax liability if computed after a credit for the Puerto Rico unemployment tax on the first $7,000 of wages paid to an employee each calendar year. No monthly deposit is required if the tax liability is $500 or less.

Final payment and return must be filed on January 31.