EMPLOYER’S GUIDE
Helpful information for preparing Forms W-2 for Puerto Rico-sited employers can be found in SSA’s Employer’s Guide to Filing Timely and Accurate Form 499R-2/W-2PR Wage Reports on Puerto Rico Sited Employees publication No. 16-011, in Spanish and English. Employers with 20 or fewer employees, should consider W-2 online (see page 4). ................
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