Last January 17, 2024, the Governor of Puerto Rico signed into
law the Act to Facilitate the Implementation of Remote
Work in the Private Sector and to Promote the Establishment
of Airline Operations in Puerto Rico ("Law 27
2024"). One of its two main objectives is to attract jobs from
companies that do not do business on the island, but who
allow their employees to work remotely. The second main
objective is to make the island more attractive for airlines to
establish their operations base.
To achieve the first of these objectives, Law 27-2024 provides
that the relationship between an employer who does not
conduct business in the island, and its remote employees who
live in Puerto Rico, will be ruled by their employment
contracts, to the exclusion of most local employment legislation.
To qualify for this treatment, the employee must classify as
an "exempt" administrator, executive or
professional. These employees were already "exempt"
from most wage and
