News & Resources

Newly enacted Act No. 38 of 2026 amends Act 60-2019 to update the Individual Resident Investor (IRI) program while maintaining a competitive tax incentives framework. The Act revises tax rates for future applicants, introduces additional prior residency requirements, and extends the program through 2055. For more information or to understand how this may impact you, please click here:https://www.pmalaw.com/wp-content/uploads/2026/03/Client-Letter-Act-38-2026.pdf

More than twenty years ago, the Southern District of New York issued one of the mostconsequential series of opinions in Federal Civil Procedure. In Zubulake v. UBS Warburg LLC,Judge Shira Scheindlin confronted the rapidly evolving legal landscape of electronically storedinformation. For more information, click here: https://www.pmalaw.com/wp-content/uploads/2026/03/Litigation-Alert-Artificial-Intelligence-Attorney-Client-Privilege-and-the-Perils-of-Going-It-Alone-4918-7677-0707-v.-7.pdf

A new lactation code became law effective August 1, 2025. The Code, Act 87-2025, adds new provisions and consolidates existing legislation and norms regarding breastfeeding applicable to private employers. For more information, click here: https://www.pmalaw.com/wp-content/uploads/2025/08/LABOR-ALERT-LEGISLACION-PR-AGOSTO-2025.pdf

Act 37 of July 3, 2025, amended the Puerto Rico Department of Labor’s Organic Law to authorize attorneys in its Bureau of Legal Matters to represent non-union employees in private arbitration. For more information, click here: https://www.pmalaw.com/wp-content/uploads/2025/07/LABOR-ALERT-LEY-37-DE-2025-ENMIENDA-LEY-ORGANICA-DEPT-TRABAJO-7.21.25.pdf

Puerto Rico law requires employers to pay Christmas bonuses to their Puerto Rico employees.For employees who were hired before January 26, 2017, the date of enactment of the Puerto Rico Labor Reform of 2017 (“Law No. 4”), employers must pay a Christmas bonus to each employee who has worked for the company at least 700 hours or more within the 12 months between October 1 of 2023 and September 30 of 2024. This bonus is based on a percentage of the first $10,000.00 earned by the employee during the mentioned period. The maximum legally required bonus is 3% ($300) for employers with 15 employees or less or 6% ($600) for employers with more than 16 employees. For more information, click here: https://www.pmalaw.com/wp-content/uploads/2024/11/LABOR-ALERT-CHRISTMAS-BONUS-2024.pdf

Private sector employers that choose to operate on Election Day must provide certain employees scheduled to work on that day paid time off during their scheduled work hours to exercise their right to vote. For more information, click here: https://www.pmalaw.com/wp-content/uploads/2024/10/PAID-LEAVE-FOR-EMPLOYEES-WORKING-ON-ELECTION-DAY.pdf

On August 20, 2024, a federal judge blocked the Federal Trade Commission’s (FTC) ban on noncompete agreements which was scheduled to come into effect on September 4, 2024. For more information, click here: https://www.pmalaw.com/wp-content/uploads/2024/08/LABOR-ALERT-FTCS-BAN-ON-NONCOMPETE-AGREEMENTS.pdf

The Minimum Wage Evaluation Commission (“Commission”) announced last night its approval of an increase in Puerto Rico’s minimum wage from $9.50 to $10.50 per hour, effective July 1, 2024. The Commission’s approval clears the way for the minimum wage increase to take place as set forth in Act No. 47 of 2021 (“Act 47”). For more information, click here: https://www.pmalaw.com/wp-content/uploads/2024/06/Client-Alert-New-Minimum-Wage.pdf

The U.S. Department of Labor (Department) announced a final rule, “Defining and Delimiting the Exemptions for Executive, Administrative, Professional, Outside Sales, and Computer Employees”, which revises the overtime pay exemption for executive, administrative, and professional (EAP) employees. For more information, click here: https://www.pmalaw.com/wp-content/uploads/2024/05/LABOR-ALERT-US-DOL-FLSA-EXEMPT-EMPLOYEES-REG.pdf

After a 3-2 vote on April 23, 2024, the Federal Trade Commission (FTC) issued a final rule establishing a nationwide ban on the use of noncompete agreements. For more information, click here: https://www.pmalaw.com/wp-content/uploads/2024/04/LABOR-ALERT-FTC-NON-COMPETE-BAN.pdf