How U.S. Employers Provide Healthcare Benefits to their Puerto Rico Employees

This article provides a comprehensive description of the main statutory and practical considerations of offering healthcare benefits to Puerto Rico employees, including how the ACA and its related Code and ERISA rules apply in Puerto Rico, some benefit mandates imposed by the Puerto Rico Healthcare Insurance Code of 2011, Hacienda filings that might be necessary for healthcare savings accounts, and federal and local taxation of healthcare plans in operation in Puerto Rico.