Federal labor and employment laws apply in Puerto Rico. These include:
- Age Discrimination in Employment Act (ADEA)
- American With Disabilities Act (ADA)
- Consolidated Omnibus Budget Reconciliation Act (COBRA)
- Davis Bacon-Act of 1931
- Equal Pay Act (EPA) of 1963
- Employee Retirement Income Security Act of 1974 (ERISA)
- Employee Polygraph Protection Act (EPPA)
- Family and Medical Leave Act (FMLA)
- Fair Labor Standards Act (FLSA)
- Fair Credit Reporting Act of 1970 (FCRA)
- Genetic Information Nondiscrimination Act of 2008 (GINA)
- Health Insurance Portability and Accountability Act (HIPAA)
- Immigration Reform and Control Act (IRCA)
- National Labor Relations Act and Labor Management Reporting and Disclosure Act
- Title VII of the Civil Rights Act
- Occupational Safety and Health Act (OSHA)
- USERRA
- Worker Adjustment Retraining and Notification Act (WARN)
In addition, Puerto Rico has its own set of employment laws contained in Title 29 of the Puerto Rico Code. They are more comprehensive and protective than their federal counterparts. These include:
- 115-1991 (Whistle-blower)
- 100 -1959 (General Discrimination Statute)
- 69-1985 (Sex Discrimination)
- 17 -1988 (Sexual Harassment)
- 44 -1985 (Disability)
- 3 -1942 (Pregnancy)
- 217 -2006 (domestic violence issues in workplace)
- 80 -1976 (wrongful discharge)
- 379-1948 (hours of work)
- 83 – 1995 (Flexible Work Schedule)
- 289 -1946 (Day of Rest)
- 148 -1969 (Christmas Bonus)
- 59 – 1997 (Drug Testing)
- 17 – 1931 (Payment of Wages)
- 230 – 1942 (Employment of Minors)
- 74 – 1956 (Unemployment Compensation)
- 180 – 1998 (Vacation and Sick Leave)
- 427 – 2000 (Breastfeeding)
- 45 -1935 (Workers Compensation)
- 139 – 1968 (Non-Occupational Disability)
- 207 – 2006 (Restrictions Use of Social Security)
- 130 – 1945 (PR Labor Relations Act – Applies where NLRA does not)
Federal employment laws are administered by the United States Department of Labor; federal labor laws by the National Labor Relations Board and federal discrimination laws by the Equal Employment Opportunity Commission (EEOC) . They all have offices in Puerto Rico.
Puerto Rico Department of labor administers local employment laws including unemployment & workers compensation.
Payroll taxes, including income, social security, unemployment, and disability taxes, are subject to withholding, like in the United States. An important difference is that income tax goes to the local government, not the IRS.



