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Changes to reporting requirements for severance payments in Puerto Rico

By: Mariana Muniz and Juan Carlos Feliciano   For tax year 2018, employers in Puerto Rico will be required to report certain severance payments, as discussed further below, as “exempt wages” on Withholding Statement Form 499R-2/W-2PR (the Puerto Rico equivalent of the US W-2 Form – PR Form W-2),1 as opposed to Form 480.6D. Under Section … Continue Reading

Challenges for Labor Outsourcing in Colombia || DESAFÍOS Y RETOS PARA EL OUTSOURCING LABORAL

There has been a lot of speculation lately regarding potentially improper use of outsourcing companies in labor and employment issues. Media reports on the use of outsourcing by certain businesses have alleged that such improper use is a workaround to labor statutes. Mucho se ha especulado últimamente respecto a la tercerización laboral a través de … Continue Reading