P.R. Laws tit. 3, § 816
(a) [Omitted.]
(b) The officers and employees of all the municipalities of Puerto Rico shall be included in the benefits of the Federal Social Security System, in conformity with the provisions of §§ 813-819 of this title.
All political subdivisions included in the agreement as provided by § 814 of this title, shall be bound to pay into the Contributions Fund a sum equal to the contribution of their employees. In case the contributions are not paid when they fall due, a six (6) percent annual interest shall be added to the amount of the contribution from its maturity date until it is paid, and the agency in charge is hereby authorized to deduct such amounts plus interest from any sums appertaining to said political subdivisions and in the possession of the Secretary of the Treasury.
History —May 12, 1952, No. 396, p. 788, § 5.