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Insurances, Taxes And Bonds
A.
Payment and Performace Bond
B. Public Liability
(Comprehensive)
C. Builders Risk
D. Excise Tax
E. P.R. State
Insurance Fund Workmen Compensation, to be verified with latest approved
edition
F. Municipal Patents
and Taxes
G. Payroll most
common fringes, taxes, insurances and benefits
H. Stamps
LEGEND
th. = thousand dollars
mill. = million dollars
|
% of Contract Price |
|
|
first $100,000 |
0.025 |
|
next $400,000 |
0.015 |
|
next $2,000,000 |
0.010 |
|
next
$2,500,000 |
0.008 |
|
next $2,500,000 |
0.007 |
|
next
$7,500,000 |
0.007 |
|
Depends of payroll, classification of
operations and limit of insurance |
|
0.003 |
|
Varies
from 0.550 to .700 |
|
E. P.R.
State Insurance Fund Workmen Compensation, to be verified with latest
approved edition: |
(top)
|
|
% of Payroll Income |
|
Drainage and
irrigation system |
0.0465 |
|
Quarry |
0.1110 |
|
Stone gravel
products |
0.0500 |
|
Finish
carpentry and millwork |
0.0610 |
|
Metal
products |
0.0450 |
|
Iron work
and machine shop |
0.0500 |
|
Earth, sand
and gravel |
0.0720 |
|
Ornamental
products and statues |
0.0220 |
|
Clay
products |
0.0530 |
|
Glazing
products |
0.0390 |
|
Steel and
iron metal construction |
0.1020 |
|
Elevators |
0.0460 |
|
Plumbing |
0.0630 |
|
Electrical
installations |
0.0580 |
|
Concrete
pavement |
0.0790 |
|
Concrete,
brick and masonry blocks construction |
0.0730 |
|
Toxic
material handling and removal |
0.1120 |
|
Building
paint |
0.0750 |
|
Roads,
streets, roads and walks |
0.0580 |
|
Earth
movement |
0.0710 |
|
Galvanized
steel |
0.0560 |
|
Wood
structures |
0.1000 |
|
Demolition
and implosives |
0.1620 |
|
Pile driving |
0.1430 |
|
Wharf |
0.0880 |
|
Electrical
system |
0.0940 |
|
Earth fill
and grading |
0.1010 |
|
Well
perforation |
0.0930 |
|
Excavation |
0.1350 |
|
Fuel piping
systems |
0.1040 |
|
Sanitary,
storm sewer and used water treatment plant |
0.1350 |
|
Gas pipe and
meters installations |
0.0400 |
|
Telephone,
telegraph and electrical conduits underground |
0.1180 |
|
Commercial
and pleasure wharf pier construction |
0.0885 |
|
Dredging and
salvage |
0.1175 |
|
Water and
aqueduct systems |
0.0400 |
|
Cables |
0.0700 |
|
Lighting
system and electrical power work |
0.0320 |
|
Decoration,
curtains and awning works |
0.0525 |
|
|
|
|
F.
Municipal Patents and Taxes (to be verify with latest Municipal
Ordenance, % of contract price, indicated in decimals) |
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MUNICIPALITY |
TELEPHONE |
POSTAL ADDRESS |
ZIP CODE |
PATENTS |
TAXES |
|
Adjuntas |
(787) 829-5000 |
PO Box 1009 |
00601 |
0.005 |
0.01 up to 15th |
|
|
|
|
|
|
0.15 up to 50th |
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|
|
0.02 up to 75th |
|
|
|
|
|
|
0.05 over 75th |
|
Aguada |
(787) 252-0465 / 868-2112 |
PO Box 517 |
00602-0517 |
0.003 up to 100th |
0.03 up to 500th |
|
|
|
|
|
0.004 up to 200th |
0.04 up to 800th |
|
|
|
|
|
0.005 over 200th |
0.05 over 800th |
|
Aguadilla |
(787) 891-1005 |
PO Box 1008 |
00605-1008 |
0.005 |
0.04 |
|
Aguas Buenas |
(787) 732-8621 |
PO Box 128 |
00703-0128 |
0.005 |
0.05 |
|
Aibonito |
(787) 735-3871 |
PO Box 2004 |
00705-2004 |
0.005 |
0.03 up to 1 mill. |
|
|
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0.025 up to 6 mill. |
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0.02 over 6 mill. |
|
Añasco |
(787) 826-3100 |
PO Box 1385 |
00610-1385 |
0.005 |
0.04 |
|
Arecibo |
(787) 880-1091 / 878-4338 |
PO Box 1086 |
00613-1086 |
0.005 |
0.04 |
|
Arroyo |
(787) 839-3500 |
PO Box 477 |
00714-477 |
0.005 |
0.05 |
|
Barceloneta |
(787) 846-3400 |
PO Box 2049 |
00617-2049 |
0.005 |
0.02 |
|
Barranquitas |
(787) 857-3810 / 857-4456 |
PO Box 250 |
00794 |
0.003 |
0.015 |
|
Bayamón |
(787) 780-5552 |
PO Box 1588 |
00960 |
0.005 |
0.01 up to 25th |
|
|
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0.02 up to 75th |
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|
|
|
0.04 over 75th |
|
Cabo Rojo |
(787) 851-1025 |
PO Box 1308 |
00623 |
0.005 |
0.05 up to 5 mill. |
|
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0.035 up to 10 mill. |
|
|
|
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|
|
0.024 over 10 mill. |
|
Caguas |
(787) 744-8833 |
PO Box 907 |
00726-0907 |
0.005 |
0.06 |
|
Camuy |
(787) 898-2160 |
PO Box 539 |
00627-0539 |
0.003 up to 300th |
0.027 |
|
|
|
|
|
0.0035 up to 1 mill. |
|
|
|
|
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|
0.0040 over 1 mill. |
|
|
Canóvanas |
(787) 876-2328 |
PO Box 1612 |
00729-1612 |
0.005 |
0.05 |
|
Carolina |
(787) 762-6196 / 762-6161 |
PO Box 8 |
00984-0008 |
0.005 |
0.06 |
|
Cataño |
(787) 788-0404 |
PO Box 428 |
00963-0428 |
0.005 |
0.05 |
|
Cayey |
(787) 738-6126 / 738-3211 |
PO Box 371330 |
00737-1330 |
0.005 |
0.0375 |
|
Ceiba |
(787) 885-2180 |
PO Box 224 |
00735-0224 |
0.0035 up to 70th |
0.04 |
|
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0.0040 up to 100th |
|
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0.0045 over 100th |
|
|
Ciales |
(787) 871-3500 |
PO Box 1408 |
00638-1408 |
0.005 |
0.05 |
|
Cidra |
(787) 739-4041 |
PO Box 729 |
00739-0729 |
0.005 |
0.035 |
|
Coamo |
(787) 825-1150 |
PO Box 1875 |
00769 |
0.005 |
0.0225 up to 75th |
|
|
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0.03 up to 250th |
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|
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|
|
0.04 over 250th |
|
Comerio |
(787) 875-3445 |
PO Box 1108 |
00782 |
0.005 |
0.04 |
|
Corozal |
(787) 859-3060 |
9 Calle Cervantes |
00783 |
0.005 |
0.04 |
|
Culebra |
(787) 742-3577 |
PO Box 7 |
00775-0189 |
0.005 |
0.04 |
|
Dorado |
(787) 796-1230 |
PO Box 588 |
00646-0588 |
0.005 |
0.05 |
|
Fajardo |
(787) 863-4013 |
PO Box 865 |
00738-0865 |
0.005 |
0.04 |
|
Florida |
(787) 822-2600 |
PO Box 1168 |
00650-1168 |
0.005 |
0.05 |
|
Guánica |
(787) 821-2777 |
PO Box 785 |
00653-0785 |
0.005 |
0.05 |
|
Guayama |
(787) 864-0600 |
PO Box 360 |
00785-0360 |
0.003 up to 500th |
0.03 |
|
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0.004 up to 1 mill. |
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0.005 over 1 mill. |
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Guayanilla |
(787) 835-2660 |
PO Box 560550 |
00656-0560 |
0.005 |
0.03 up to 50th |
|
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|
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0.035 up to 60th |
|
|
|
|
|
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0.04 up to 250th |
|
|
|
|
|
|
0.045 over 250th |
|
Guaynabo |
(787) 720-4040 |
PO Box 7885 |
00970-7885 |
0.005 |
0.05 |
|
Gurabo |
(787) 737-2251 |
PO Box 3020 |
00778-3020 |
0.005 |
0.035 |
|
Hatillo |
(787) 898-3835 |
PO Box 8 |
00659-0008 |
0.003 up to 250th |
0.05 |
|
|
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0.004 up to 1 mill. |
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0.005 over 1 mill. |
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Hormigueros |
(787) 849-2515 |
PO Box 97 |
00660-0097 |
0.005 |
0.03 up to 70th |
|
|
|
|
|
|
0.04 over 70th |
|
Humacao |
(787) 852-3066 |
PO Box 178 |
00792-178 |
0.005 |
0.05 |
|
Isabela |
(787) 872-2100 |
PO Box 507 |
00662-0507 |
0.005 |
0.04 |
|
Jayuya |
(787) 828-0900 |
PO Box 488 |
00664-0488 |
0.004 |
0.04 |
|
Juana Diaz |
(787) 837-2185 |
PO Box 1409 |
00795-1409 |
0.005 |
0.02 up to 100th |
|
|
|
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0.05 over 100th |
|
Juncos |
(787) 734-0335 |
PO Box 1706 |
00777-1708 |
0.0045 |
0.05 |
|
Lajas |
(787) 899-1450 |
PO Box 910 |
00667-0910 |
0.005 |
0.01 up to 25th |
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0.03 over 25th |
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Lares |
(787) 897-2300 |
PO Box 218 |
00669-0218 |
0.003 up to 100th |
0.04 |
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0.004 up to 200th |
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0.005 over 200th |
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Las Marías |
(787) 827-3220 |
PO Box 366 |
00670 |
0.003 |
0.03 up to 20th |
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0.05 over 20th |
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Las Piedras |
(787) 733-2160 |
PO Box 68 |
00771 |
0.005 |
0.05 |
|
Loíza |
(787) 876-1040 |
PO Box 508 |
00772-0508 |
0.005 |
0.05 |
|
Luquillo |
(787) 889-2100 |
PO Box 1012 |
00773-1012 |
0.005 |
0.05 |
|
Manatí |
(787) 854-2024 |
10 Calle Quiñones |
00674 |
0.005 |
0.05 |
|
Maricao |
(787) 838-2290 |
PO Box 837 |
00606 |
0.003 |
0.04 |
|
Maunabo |
(787) 861-0825 |
PO Box 8 |
00707-0008 |
0.003 up to 150th |
0.05 |
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0.004 up to 500th |
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0.005 over 500th |
|
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Mayaguez |
(787) 831-7327 |
PO Box 447 |
00681-447 |
0.005 |
0.04 |
|
Moca |
(787) 877-1280 |
PO Box 1571 |
00676 |
0.005 |
0.045 |
|
Morovis |
(787) 862-2155 |
PO Box 655 |
00687-0655 |
0.005 |
0.05 |
|
Naguabo |
(787) 874-2265 |
PO Box 40 |
00718-0040 |
0.005 |
0.04 |
|
Naranjito |
(787) 869-2040 / 869-2470 |
PO Box 53 |
00719-0053 |
0.005 |
0.045 |
|
Orocovis |
(787) 867-5000 |
PO Box 2106 |
00720 |
0.003 |
0.01 up to 100th |
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0.011 over 100th |
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Patillas |
(787) 839-4120 |
PO Box 698 |
00723 |
0.005 |
0.0675 |
|
Peñuelas |
(787) 836-1218 |
PO Box 10 |
00624 |
0.004 |
0.03 up to 1mill. |
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0.04 over 1mill. |
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Ponce |
(787) 284-4141 |
PO Box 1704 |
00733-1709 |
0.003 up to 500th |
0.05 |
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0.005 over 500th |
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Quebradillas |
(787) 895-1070 |
PO Box 1544 |
00678-1544 |
0.03 up to 100th |
0.05 |
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0.04 up to 200th |
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0.05 over 200th |
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Rincón |
(787) 823-2180 |
PO Box 97 |
00677-0097 |
0.005 |
0.04 |
|
Río Grande |
(787) 887-2121 / 887-2370 |
PO Box 847 |
00745 |
0.005 |
0.0525 |
|
Sabana Grande |
(787) 873-2060 |
PO Box 356 |
00637-0356 |
0.005 |
0.01 25th up to 100th |
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0.02 up to 200th |
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0.04 over 200th |
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Salinas |
(787) 824-3060 |
PO Box 1149 |
00751-1149 |
0.005 |
0.05 |
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San Germán |
(787) 892-3500 |
PO Box 85 |
00683-0085 |
0.005 |
0.04 |
|
San Juan |
(787) 460-4000 |
PO Box 4355 |
00901-4355 |
0.005 |
0.05 |
|
San Lorenzo |
(787) 736-3511 |
PO Box 1289 |
00754-1289 |
0.005 |
0.08 |
|
San Sebastián |
(787) 896-1550 |
PO Box 1603 |
00685 |
0.005 |
0.05 |
|
Santa Isabel |
(787) 845-4040 |
PO Box 725 |
00757 |
0.005 |
0.05 |
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Toa Alta |
(787) 870-1550 |
PO Box 82 |
00954-0082 |
0.005 |
0.05 |
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Toa Baja |
(787) 261-0202 |
PO Box 2359 |
00951-0082 |
0.005 |
0.05 |
|
Trujillo Alto |
(787) 761-0172 |
PO Box 1869 |
00977 |
0.005 |
0.0525 |
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Utuado |
(787) 894-3505 |
PO Box 190 |
00641 |
0.004 |
0.05 |
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Vega Alta |
(787) 883-5900 |
PO Box 1390 |
00692-1390 |
0.005 |
0.05 |
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Vega Baja |
(787) 855-2500 |
PO Box 4555 |
00693-4555 |
0.005 |
0.045 |
|
Vieques |
(787) 741-5000 |
449 Calle Carlos Lebrum |
00765 |
0.003 up to 100th |
0.05 |
|
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0.004 up to 200th |
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|
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0.005 over 200th |
|
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Villalba |
(787) 847-2500 |
PO Box 1506 |
00766-1506 |
0.005 |
0.04 |
|
Yabucoa |
(787) 893-3000 |
PO Box 97 |
00767-0097 |
0.005 |
0.05 |
|
Yauco |
(787) 856-1345 |
PO Box 01 |
00698-0001 |
0.005 |
0.05 |
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G. Payroll most common fringes, taxes,
isurances |
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% labor rate |
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and
benefits. To be added on labor
rate and paid |
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(indicated in decimals) |
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by employer,
where applies: |
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Social Security |
|
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|
0.0620 |
|
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Medicare |
|
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|
0.0145 |
|
PR unemployment (up to
$7,000) |
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0.0540 |
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Federal unemployment (up
to $7,000) |
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0.0080 |
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Unions fee (varies) |
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0.0100 |
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Comprehensive insurance
(varies) |
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0.0600 |
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SINOT (disability
insurance) up to $9,000 |
|
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0.0030 |
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Christmas bonus (6%
minimum) |
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0.0600 |
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PR workmen compensation |
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(see section E) |
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Medical insurance plan |
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0.0675 |
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Sick leave (for approval
of new decree = 0.0508) |
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0.0254 |
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Vacation leave |
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0.0510 |
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Holidays |
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0.0298 |
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Current Minimum Salary
Wage |
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$6.55 |
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Minimum Salary Wage
(starting July 24, 2009) |
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$7.25 |
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H. Stamps (when required) |
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% of Contract Price |
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(indicated in decimals) |
|
Internal Revenue (PR) |
|
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|
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0.0050 |
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Engineers and Surveyors
(PR) |
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0.0010 |
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(top)