Publication 179 is for employers in Puerto Rico. It contains information for the withholding, depositing, paying, and reporting of employer and employee taxes under the Federal Insurance Contributions Act (FICA). Current revision Publication 179 (PDF PDF | HTML | eBook EPUB) Recent developments Certain forms, instructions, and publications used by taxpayers in Puerto Rico have been replaced -- 14-MARCH-2024 Early Termination of the Employee Retention Credit for Most Employers -- 23-NOV-2021 Notice 2021-31 provides guidance on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021 PDF Impact of Recent COVID-19 Legislation on Employment Taxes -- 05-MAY-2020 Other items you may find useful All Publication 179 revisions EFTPS: The Electronic Federal Tax Payment System Other current products Related publications Konsènan Piblikasyon 15, (Sikilè E), Gid fiskal Anplwayè (an anglè) About Publication 15-A, Employer's Supplemental Tax Guide, (Supplement to Pub. 15, Employer's Tax Guide) About Publication 583, Starting a Business and Keeping Records Konsènan Piblikasyon 15-B, Gid Fiskal Anplwayè a sou Avantaj an nati yo (an anglè) About Publication 570, Tax Guide for Individuals With Income from U.S. Possessions About Publication 541, Partnerships About Publication 509, Tax Calendars About Publication 926, Household Employer's Tax Guide Publication 966, Electronic Federal Tax Payment System (EFTPS) (PDF)
