P.R. Laws tit. 11, § 207
(a) Determinations and reconsiderations.—
(1) The Director shall determine, on the basis of his findings of fact, either motu proprio or by petition of an employment unit or of one or more of the employees thereof, whether the employing unit is an employer and whether service performed for it constitutes employment. The determination shall be made within five (5) years after the occurrence of the facts originating it.
(2) Within one (1) year after the date he has made a determination under clause (1) of this subsection, the Director may, motu proprio, reconsider his determination in the light of further evidence and make a redetermination.
(3) A notice of the Director’s determination made under clauses (1) or (2) of this section, which shall include a statement of the supporting facts found by the Director, shall be mailed or otherwise delivered to the last known address of the corresponding employing unit and of the petitioning employee or employees.
(4) Within fifteen (15) days after a notice of a determination made under clauses (1) or (2) of this section was mailed or otherwise delivered to the last known address of an employing unit and of the petitioning employee or employees, the employing unit or any of the employees thereof may apply to the Director to reconsider his determination in the light of additional evidence and to issue a redetermination. If the petition is granted, the Director shall mail or otherwise deliver to the last known address of the corresponding employing unit or of the petitioning employee or employees a notice of the redetermination, which shall include a statement of the supporting facts found by the Director; if the petition is denied, he shall furnish a notice of the denial of the application.
(5) Within fifteen (15) days after a notice of a determination made under clause (1), (2) or (4) of this subsection or a denial of a petition under clause (4) of this subsection was mailed or personally served on the employment unit and the petitioning employee or employees, said employment unit or the petitioning employee or employees may appeal the determination before the Secretary. The Secretary shall afford the parties a reasonable opportunity for a hearing as provided in § 204 of this title.
(b) Conclusiveness of determination.— A determination of the status of an employing unit by the Director under subsection (a) of this section, in the absence of appeal therefrom, and a final determination of the Secretary upon an appeal, together with the record of the proceeding, shall be admissible in any subsequent proceeding under this chapter. If supported by substantial evidence and in the absence of fraud, the determination shall be conclusive, except as to errors of law, upon any employing unit which was a party to such proceeding.
(c) Period of coverage.— An employing unit which is or becomes an employer subject to this chapter within any calendar year shall be deemed to be an employer during the whole of such calendar year except as provided in subsection (e) of this section and shall remain an employer until coverage is terminated as provided in subsections (d) and (e).
(d) Termination of coverage.— Except as otherwise provided in subsection (e) of this section, an employing unit shall cease to be an employer subject to this chapter as of the first day of any calendar year, only:
(1) If, not later than March 15 of such year, it has filed with the Director a written application for termination of coverage as of the first day of January, and the Director finds that within the preceding calendar year there was no day on which the employing unit had one or more individuals in employment under the provisions of this chapter, or
(2) if, not later than March 15 of such calendar year, the Director has made such findings motu proprio.
(e) Elective coverage of excluded service.—
(1) Any service performed for an employing unit, which is excluded under the definition of employment in § 202(j)(6) of this title, may be deemed to constitute employment for all purposes of this chapter, provided the Director has approved a written election to that effect filed by the employing unit for which the service is performed, as of the date stated in such approval. No election shall be approved by the Director unless it:
(A) Includes all the service of the type specified in each establishment or place of business for which the election is made, and
(B) is made for not less than two calendar years.
(2) Any service which because of an election by an employing unit under subsection (e)(1) of this section is employment under this chapter shall cease to be employment under this chapter as of January 1 of any calendar year subsequent to the two calendar years of the election, only if not later than March 15 of such year, such employing unit has either filed with the Director a written notice to that effect, or the Director has motu proprio given notice of termination of such coverage.
History —June 26, 1968, No. 139, p. 354, § 7; May 30, 1970, No. 83, p. 205, § 5; May 31, 1972, No. 85, p. 204, § 5; July 1, 1988, No. 51, p. 237, § 6; Dec. 30, 1995, No. 262, § 6.