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1.  Carlos Gonzalez of BenefitsPuertoRico in Bloomberg Tax Management Memorandum Link to more items from this source
Aug. 20, 2025
"[Premiums for the short-term disability insurance program administered by the Puerto Rico DOL-HR (SINOT)] are relatively high vis-à-vis its covered benefits. As a result, many, if not most, companies doing business in Puerto Rico prefer to comply with the Mandate through their own STD plans ... This article provides an overview of the Mandate and SINOT; it then describes the process that employers should follow to comply with the Mandate through an STD plan."

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