P.R. Laws tit. 29, § 726b
Employers against whom a legal proceeding has been initiated or is pending due to any tax-related offense may not avail themselves of the provisions of this chapter. Furthermore, employers that have been convicted of tax fraud or whose source of income is illegal, or whose activities or business may be identified as criminal activities or as a pattern of organized crime in accordance with §§ 971 et seq. of Title 25, known as the “Act Against Organized Crime”, shall not avail themselves of the provisions of this chapter.
Officials elected, appointed by the government or confirmed by the Legislative Assembly, as provided by the laws and the Constitution of the Commonwealth of Puerto Rico, who are also employers, shall not avail themselves of the provisions of this chapter.
History —Jan. 3, 2014, No. 15, § 5.