P.R. Laws tit. 11, § 20

2019-02-20 00:00:00+00
§ 20. Employer to report all wages

Every insured employer shall, on reporting his annual payrolls, include in said payrolls the wages paid to all the workmen and employees working for or employed by him, whether by the job or under some person with whom the employer contracted for the job, or under a contractor or independent subcontractor employed or contracted by said employer; and all accounts or taxes collected by the State shall be based on the employer’s current payroll in which shall be included the above-mentioned laborers; Provided, That this provision shall not be applicable to employers for who work is done by an independent contractor who is insured as an employer under the provisions of this chapter.

History —Apr. 18, 1935, No. 45, p. 250, § 19, renumbered as § 17 on July 1, 1996, No. 63, § 3.