The Federal Tax Deductions for Tips and Overtime Pay: Opportunities for Restaurants Employers
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On August 1, 2025, Puerto Rico enacted Act No. 87-2025, the “Código de Lactancia de Puerto Rico” or “Puerto Rico Lactation Code” (the Code). The law took immediate effect and consolidated prior laws into one unified code. It...more
Vacationers are flocking to Puerto Rico this summer to see the island’s superstar reggaeton singer perform, and the potential economic boost is capturing the attention of many businesses. Whether your business is already...more
Puerto Rico’s General Election Day will take place Nov. 5, 2024. Employers may operate on Election Day during their regular business hours, without any restrictions. However, employers should plan for employees taking time...more
According to Puerto Rico Secretary of Labor Gabriel Maldonado, neither the Constitution of Puerto Rico nor Puerto Rico Act 379 imposes any limitations on employers requiring overtime work of employees beyond paying a specific...more
On September 10, 2024, the Puerto Rico Secretary of Labor issued an Opinion (No. 2024-02) to clarify and provide additional information about the application of Act No. 27-2024, known as the "Act to Facilitate the...more
Effective July 1, 2024, Puerto Rico’s minimum wage will increase to $10.50 per hour. Additionally, employers now have until August 15, 2024 to file their annual payroll statement to maintain their insurance coverage through...more
Puerto Rico’s minimum wage will increase to $10.50 per hour from $9.50 per hour effective July 1, 2024. This increase was finally approved by the Minimum Wage Review Commission on June 13, 2024. With limited exceptions, the...more
The Puerto Rico Secretary of Health issued Administrative Order No. 2024-589, declaring a public health emergency due to the prevalence of cases of dengue fever on the Island. Administrative Order No. 2024-589, signed on...more
On January 26, 2024, Puerto Rico enacted Law 27-2024, which exempts certain remote workers and their employers from complying with Puerto Rico’s employment laws....more
On November 13, 2023, Puerto Rico Governor Pedro Pierluisi signed Act No. 129-2023, increasing the duration of maternity leave for government employees. The new Act amends various laws that regulate this leave in the public...more
A new law in Puerto Rico provides several pay and anti-discrimination protections for athletes on account of their pregnancies. A separate sports-related employment law extends leave protections for eligible athletes, coaches...more
On August 8, 2023, Puerto Rico’s government enacted Act No. 88-2023, known as the “Puerto Rican Military Code of the 21st Century” (“Military Code”). This new law supersedes the previously enacted Military Code of Puerto Rico...more
On August 30, 2023, the United States Department of Labor, Wage and Hour Division, released a Notice of Proposed Rulemaking (NPRM) to update and revise the regulations under the federal Fair Labor Standards Act regarding...more
Pursuant to the recently enacted Act No. 82 of August 8, 2023, employers in Puerto Rico must consider an informal caregiver’s request for a work-schedule change without meeting some of the threshold requirements required by...more
The U.S. Court of Appeals for the First Circuit has affirmed a federal district court’s decision that declared null and void ab initio Puerto Rico Act 41-2022. Financial Oversight Board v. Hernandez Montañez et al., No....more
On June 30, 2023, the Supreme Court of Puerto Rico issued an Opinion and Order interpreting an employer’s obligation to pay the Christmas Bonus to employees covered by a Collective Bargaining Agreement (CBA). Writing for the...more
When the Puerto Rico Minimum Wage Act, Act No. 47-2021, went into effect, in addition to the three hourly rate increases set out in the law, a new Minimum Wage Review Board appointed by the governor was to periodically review...more
On March 3, 2023, the U.S. District Court for the District of Puerto Rico issued a decision declaring Law 41-2022 null and void, effectively reinstating the prior state of many of Puerto Rico’s employment statutory...more
On March 3, 2023, U.S. District Court Judge Laura Taylor Swain, presiding over Puerto Rico’s bankruptcy, issued an opinion declaring Act 41-2022 (Act No. 41) null and void ab initio. Law 41-2022 Amendments - Act No....more
For the past few years, Puerto Rico’s finances have been supervised by a board designated by the U.S. Government—the Financial Oversight & Management Board for Puerto Rico (“FOMB”). Its role is to revise and approve the...more
Less than a year after its enactment, a federal district court has declared null and void Puerto Rico Act 41-2022, a law that rolled back parts of the 2017 employment law reform. Financial Oversight and Management Board for...more
On December 27, 2022, Gov. Pedro Pierluisi signed Act 114 of 2022, known as the “Puerto Rico Fair Internships Act” (Act. 114) into law. Act 114 seeks to offer compensatory protections to students who are part of internship...more
On June 20, 2022, Puerto Rico’s governor approved Act 41-2022, which includes a series of amendments to Puerto Rico’s Act 4-2017, better known as the Labor Transformation and Flexibility Act (LTFA), and other employment...more
On June 20, 2022, Puerto Rico’s governor signed into law Act No. 41-2022 (“the Act”). The Act rolls back certain changes brought about by the Labor Transformation and Flexibility Act (“LTFA”). The LTFA was enacted in 2017 in...more
Puerto Rico Governor Pedro Pierluisi signed Act No. 41-2022 on June 20, 2022, amending and repealing certain sections of the Labor Transformation and Flexibility Act of 2017, also known as the 2017 Labor Reform. The act aims...more