Para enmendar el Artículo 7 de la Ley Núm. 148 de 30 de junio de 1969, según enmendada, conocida como “Ley del Bono de Navidad en la Empresa Privada”, a los fines de establecer que ningún patrono que posea o haya poseído durante el periodo de cobertura contratos con el Gobierno de Puerto Rico, sus agencias, corporaciones públicas, instrumentalidades o municipios, cuya cuantía individual o agregada sea mayor a quinientos mil dólares ($500,000), podrá solicitar ni recibir la exoneración del pago del bono de Navidad; y para otros fines relacionados.

2025-2028 Session

The bill bars tax-exemption from paying the Christmas bonus for private employers with government contracts over $500,000, requiring them to pay the bonus.

Referido a Comisión(es)

Summary of Bill PC 1295 (Session: 2025-2028, Puerto Rico)

Purpose and intent

The bill proposes amending Article 7 of Law No. 148 of June 30, 1969, as amended, commonly known as the “Private Sector Christmas Bonus Law.”

The primary aim is to modify eligibility for the employer Christmas bonus by restricting exoneration from paying the bonus for certain employers. Specifically, it seeks to disallow the exemption from the Christmas bonus payment for employers that have had contracts with the Government of Puerto Rico, its agencies, public corporations, instrumentalities, or municipalities, where the contract amount, individually or in the aggregate, exceeds $500,000.

Key provisions and changes

Amends Article 7 of Law No. 148 (1969), as amended.

New eligibility rule: No employer who, during the coverage period, has had contracts with the Government of Puerto Rico (including its agencies, public corporations, instrumentalities, or municipalities) with an individual or aggregate value exceeding $500,000 shall be eligible to request or receive the exemption from payment of the Christmas bonus.

Implication: Employers meeting or surpassing the $500,000 contract threshold would be required to pay the Christmas bonus (i.e., they would not qualify for any exemption from the statutory Christmas bonus obligation).

Who/what is affected

Employers in the private sector who have or have had contracts with the Government of Puerto Rico and its subdivisions (agencies, public corporations, instrumentalities, or municipalities).

Specifically, employers whose government-related contracts have a value exceeding $500,000 (either per contract or in total) during the coverage period.

This change alters the existing exemption framework under the Christmas Bonus Law, potentially expanding the pool of employers obligated to pay the Christmas bonus.

Procedural and timeline aspects

Status: Radicado (introduced) on 2026-06-01.

No additional dates (e.g., effective date, phase-in, or sunset provisions) are provided in the summary text available. If enacted, implementation would depend on the bill’s final language and any transitional rules adopted by the legislature or the Governor’s administration.

Potential impact and considerations

Financial: Likely increases in Christmas bonus obligations for a subset of private-sector employers with government contracts exceeding the $500,000 threshold.

Compliance: Employers with government contracts would need to assess their eligibility for the exemption under the current law and the bill’s revised criteria.

Government procurement: Could indirectly influence private employers’ bidding and engagement with government contracts if the obligation to pay the bonus becomes a consideration.

If you’d like, I can add a comparison with the current law’s exemption criteria, or provide a brief impact assessment template for affected businesses.