On October 24, 2017, Puerto Rico's Secretary of the Department of Labor and Human Resources issued an Administrative Order granting an automatic extension for all employers required to file a Quarterly Unemployment and Disability Tax Report (“Quarterly Report”). Per the Administrative Order, the automatic extension applies to the filing of the quarterly salary statements required for both programs, as well as for the payment of contributions corresponding to the third quarter of 2017.
As a result, employers will have until December 15, 2017—extended from the October 31, 2017 deadline—to submit to the Secretary their 2017 third quarter report listing all wages paid to employees, required by Act No. 74 of June 21, 1956, as amended, known as the Puerto Rico Employment Security Act. Employers will also have until December 15 to submit their Quarterly Report for the Non-Occupational Disability Benefits Program (commonly known as “SINOT” for its Spanish acronym) established by Act No. 139 of June 26, 1968, as amended.
The Administrative Order explains that the automatic extension is granted due to the recent hurricanes and the resulting difficulty that employers may face in communicating with their public accountants and/or employees responsible for making such reports and payments.