Official website of the Government of Puerto Rico

Policies & Benefits

Types of policies

Permanent or regular policies

Designed for employers with continuous operations throughout the year. This policy must be renewed annually and guarantees consistent coverage for employees, as long as it remains in force.

Temporary or temporary policies

It applies to specific economic activities of limited duration, such as construction projects, events or contract operations. The policy covers only the reported period, and must be requested before starting the activity.

Permanent Policy Renewal Requirements

To effectively renew a policy and maintain employer immunity, the employer must:

• Submit the Payroll Statement on or before August 15 of each year, with updated and true data.
• Attach tax forms, such as quarterly returns from the DTRH, Department of Revenue, and/or the IRS.
• Pay the corresponding premium within the deadline set out in the official CFSE notification.

Failure to meet these requirements may result in suspension of coverage and loss of employer immunity.

First-time policy application

Every new employer must apply for a policy when starting operations. Here are the steps to follow to complete the application. The policy must be active before starting any work activity in order for the employer to be properly protected.

Complete the application form of the corresponding policy (Regular or Temporary).

Provide basic business information, including state employers' or employers' social security number, description of activities, address and number of employees.

Submit estimated payroll for the initial period of coverage.

Attach tax or incorporation documents, if applicable.

Pay the initial premium based on the calculation based on the estimated payroll and risk classification.

The policy must be active before starting any work activity in order for the employer to be properly protected.