P.R. Laws tit. 18, § 396b
(a) Individual contribution.— Active System participants shall contribute nine percent (9%) of their total monthly salary to the Fund until July 1, 2014.
(b) Employer contributions.— Employers shall make a monthly contribution to the Fund equal to eleven point five percent (11.5%) of the monthly salary earned by every System participant. After July 1, 2014, the employer contribution shall be increased annually by one percent (1%) of the monthly salary earned by the System participant until June 30, 2016. From July 1, 2016 to June 30, 2021, the employer contribution shall increase annually by one point twenty-five percent (1.25%) of the monthly salary earned by every System participant. Beginning on July 1, 2021, and thereafter, the employer contribution shall increase to twenty point five hundred twenty-five percent (20.525%) of the monthly salary of every System participant. The employer contribution with respect to participants of the Defined Contribution Program shall continue to be deposited in the Fund.
History —Dec. 24, 2013, No. 160, § 4.3.