P.R. Laws tit. 29, § 2107
The reimbursement of the wage incentive established in § 2102 of this title, shall be made monthly. To do so, the Administration shall establish the processes needed for this action to be performed as soon as possible, taking the following into consideration:
(a) The business shall render a monthly report to the Administration on the wages paid to the participating employees, with information regarding the hours worked and the reimbursement amount requested. Along with the first report, it shall include a copy of the direct employment certificate. The business shall retain the direct employment certificate while the participant is on the payroll. Once the participant ceases to work, the provisions of § 2104(h) of this title shall apply.
(b) The Administration may take the necessary measures to verify that the enterprise met the requirements established in this chapter and that the amount claimed corresponds to the employees recruited and to the hours worked. This shall include, without it being understood as a limitation, performing audits at any time, at the Administration’s discretion, requesting financial statements, and access to the payrolls for the six (6) months prior to the verification.
(c) Along with the request for reimbursement, the enterprise shall submit the payroll within the ten (10) days following the month for which the reimbursement is claimed, so that the same may be made within the following thirty (30) working days.
(d) The participating employee shall receive payment of his/her wages from the employer on the same date as the rest of the employees of the enterprise.
For the purposes of this section, a reimbursement claimed by an enterprise on account of wage incentives for persons who were previously hired by the enterprise for the year prior to the granting of this incentive and/or are stockholders, directors or officials thereof, shall be void.
History —June 17, 1996, No. 54, § 8; Aug. 19, 1997, No. 90, § 7; renumbered as § 9 by § 2 and amended by § 10 on Aug. 20, 2003, No. 202.