P.R. Laws tit. 29, § 185j
2019-02-20
No payroll deduction whatsoever shall be made on the indemnity provided in § 185a of this title, and the employer must hand the total amount thereof, completely, to the employee. The compensation paid to a worker product of the liquidation or closing of business or enterprise programs in order to share profit with its employees when the discharge is based on the reasons set forth in subsections (d), (e), and (f) of § 185b of this title, shall be exempted from the payment of income tax, but may include those other deductions agreed on by employer and the employee.
History
—May 30, 1976, No. 80, p. 251, added as § 10 on May 21, 1982, No. 16, p. 31, § 1; Aug. 15, 2008, No. 278, § 2.