Payroll
Puerto Rico payroll for a one-employee Act 60 company
Compare local payroll, CPA-managed payroll, and national platforms for a one-employee Puerto Rico company.

At a glance
- Local provider to quote
- EasyChecksPR
- Alternative
- CPA-managed payroll
- Planning allowance
- $150 per month in the calculator
- Published price
- Request a quote
- Deel status
- Payroll (Managed) listed for Puerto Rico
- Rippling status
- Puerto Rico payroll coverage not confirmed here
- Filing rhythm
- Deposits, quarterly returns, and annual forms
- Confirm separately
- Disability and workers’ compensation
What payroll must cover
When the company pays wages, payroll can involve Puerto Rico income-tax withholding, Social Security, Medicare, federal unemployment tax, employer deposits, quarterly returns, annual employee forms, Puerto Rico informational returns, disability requirements, and workers’ compensation insurance.
- Required: confirm the company’s actual registrations and filing calendar.
- Recommended: identify who detects a rejected deposit or missing return.
- Recommended: do not assume a one-person payroll is too small to create penalties.
Compare the service models
| Model | Advantage | What to verify |
|---|---|---|
| Local provider | Puerto Rico-specific processing and forms. EasyChecksPR lists tax payments, quarterly reports, W-2s, 1099s, 480-series forms, and direct deposit. | Exact forms, insurance coordination, registrations, cleanup, and price. |
| CPA-managed | Bookkeeping, payroll entries, deposits, and returns can stay with one firm. | Whether the quoted scope includes registrations, amendments, notices, and year-end forms. |
| National platform | Deel lists Puerto Rico Payroll (Managed), and says its Global Payroll product can serve existing direct employees in Puerto Rico. | Entity onboarding, one-employee eligibility, registrations, withholding, deposits, local forms, support, and total price. |
A practical one-employee setup
- 1
Get two written scopes
Ask a local payroll provider or national platform for its Puerto Rico payroll scope and the CPA for an accounting-only scope.
- 2
Confirm the handoff
Ask whether the CPA will import or reconcile payroll entries from the outside provider.
- 3
Compare total responsibility
Include setup, registrations, deposits, quarterly filings, annual forms, amendments, and notice support, not only the monthly fee.
- 4
Coordinate owner pay
Keep wage, distribution, and year-end adjustment decisions coordinated with the CPA.
Prepare for onboarding
The provider’s actual checklist controls. Obtain it before selecting the first payroll date.
- EIN confirmation or Letter 147C
- Entity formation documents
- SURI and employer-account information
- Business bank account
- Employee identity and withholding forms
- Compensation, pay schedule, and start date
- Disability and workers’ compensation information
Compare prices without inventing a quote
Ask about the monthly base fee, per-employee charge, direct deposit, quarterly and annual forms, W-2 and 480 preparation, amended returns, registrations, prior-period cleanup, insurance coordination, and year-end support.
The act60.me calculator uses a $150 monthly payroll planning allowance. That is a modeling assumption, not a published EasyChecksPR or national-provider price.
Common questions
- Do I need payroll if I am my company’s only employee?
- If the company pays you wages, those wages still require the applicable withholding, deposits, returns, and annual forms. Confirm the compensation structure with the CPA.
- Must my CPA run payroll?
- No. A separate payroll provider can run payroll while the CPA handles bookkeeping and tax work, provided the handoff is clear.
- Does EasyChecksPR publish a one-employee price?
- The checked provider page describes services but does not establish the calculator’s $150 planning allowance as its price. Request a written quote.
- Can I use Deel or Rippling in Puerto Rico?
- Deel currently lists Payroll (Managed) as available in Puerto Rico and says it can make all Global Payroll payments there. Confirm in writing that your entity and employee count qualify and identify who handles employer registration, withholding, deposits, local returns, annual forms, notices, and support. Treat Rippling as unresolved until it provides an explicit Puerto Rico payroll scope; do not infer coverage from a general United States statement.
- Are disability and workers’ compensation included in payroll?
- Not necessarily. Ask who registers, calculates, pays, and renews each obligation and whether insurance premiums are outside the quote.
Sources and verification
Rules, prices, locations, and provider coverage can change. These links are the primary or first-party pages checked for this guide.
- EasyChecksPR — First-party description of Puerto Rico payroll services.
- Deel: Payroll (Managed) availability — First-party help article updated August 4, 2026, listing Puerto Rico and direct payment availability.
- Deel: Puerto Rico hiring and payroll — First-party Puerto Rico page describing Global Payroll for existing direct employees.
- IRS: Employment Taxes.
- Puerto Rico Treasury.


