P.R. Laws tit. 3, § 2052
Any public employee by his/her own free will may authorize that a specific sum be deducted from his/her salary to donate it to certain charitable institutions of Puerto Rico. For such purposes, the public employee must fill out and submit to the personnel unit, division, or department of his/her respective agency a salary deduction authorization form in the original and a copy, in which the following shall be specified under his/her signature:
(a) The amount to be deducted from his/her salary in each payroll period.
(b) The charitable institutions to which he/she will make the donation, indicating the amount he/she shall donate to each one of them.
The maximum amount that a public employee may authorize to be deducted from his/her salary for these purposes shall be one percent (1%) of his/her annual gross salary. In no case may the agency deduct the total payroll deductions authorized by the public employee in the same payroll period and it must prorate it based on the total number of payroll periods that each fiscal year is divided into. The agency for which the public employee renders services shall be responsible for remitting to the designated entity a copy of the salary deduction authorization form that said employee has submitted to it.
The amount deducted from the employee’s salary for his authorized donation shall be accounted for with absolute clarity in the payroll of the agency in which the public employee works, and in the salary voucher or payment stub provided to him.
History —Aug. 11, 1988, No. 168, § 3, eff. July 1, 1989.