News & Analysis as of

Remote Working Puerto Rico Income Taxes

Ogletree, Deakins, Nash, Smoak & Stewart,...

Remote Work in Puerto Rico: A Legal Update for Global Employers

Puerto Rico has recently relaxed its requirements for remote work, implementing significant changes. The first set of changes occurred in 2022 with the enactment of Law 52-2022....more

Morgan Lewis

Puerto Rico Enacts New Law on Remote Work and Airline Home Bases

Morgan Lewis on

The new act, effective as of January 17, clarifies the applicability of local employment laws to remote workers and aims to facilitate remote work in Puerto Rico. The Act to Facilitate the Implementation of Remote Work in...more

Jackson Lewis P.C.

New Law Regulates Remote Work, Promotes Establishment of Airline Home Bases in Puerto Rico

Jackson Lewis P.C. on

The “Law to Facilitate the Implementation of Remote Work in the Private Sector and to Incentivize the Establishment of Airline Home Bases in Puerto Rico” regulates the employment relation of employees who work remotely from...more

Littler

Puerto Rico Enacts New Legislation on Remote Workers of “Out-of-State” Employers

Littler on

On June 30, 2022, the governor of Puerto Rico signed into law Act No. 52 (Act 52-2022), which amended the concept of “engaged in trade or business” under the Puerto Rico Internal Revenue Code of 2011, to address the...more

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