Publication 179 is for employers in Puerto Rico. It contains information for the withholding, depositing, paying, and reporting of employer and employee taxes under the Federal Insurance Contributions Act (FICA). Current Revision Publication 179 (PDFPDF | HTML | eBookEPUB) Recent Developments Early Termination of the Employee Retention Credit for Most Employers -- 23-NOV-2021 Notice 2021-31 provides guidance on temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act of 2021PDF Impact of Recent COVID-19 Legislation on Employment Taxes -- 05-MAY-2020 Other Items You May Find Useful All Publication 179 Revisions EFTPS: The Electronic Federal Tax Payment System Other Current Products Related Publications 關於刊物15，（E通知）雇主稅務指南 (英文) 關於刊物15-A, 雇主的補充稅務指南 (英文) Información sobre la Publicación 583, Cómo iniciar un negocio y mantener los registros (en inglés) 關於刊物15-B，雇主附加福利的稅務指南 (英文) About Publication 570, Tax Guide for Individuals With Income from U.S. Possessions 關於出版物 541——合夥企業（英文） About Publication 509, Tax Calendars Información sobre la Publicación 926, Guía tributaria para empleadores domésticos (en inglés) Publicación 966 (SP), Sistema De Pago Electrónico Del Impuesto Federal La Manera Segura De Pagar Los Impuestos Federales (PDF)
