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Economic Mobility for Productive Livelihoods and Expanding Opportunity Act of 2019 or the EMPLEO Act This bill amends the Fair Labor Standards Act of 1938 to require employers of Puerto Rican employees who receive a qualified wage subsidy payment to pay such employees a minimum wage of $5 without regard to such subsidy payment.  The bill amends the Internal Revenue Code to treat employers who make qualified wage subsidy payments to eligible Puerto Rico employees as having paid payroll taxes in an amount equal to the wage subsidy payment. An "eligible Puerto Rico employee" is any individual who (1) is a U.S. citizen, (2) has a Social Security number, and (3) certifies to the employer that he or she is a resident of Puerto Rico and intends to remain a resident for at least the next six months. A "qualified wage subsidy payment" is a payment equal to 50% of the excess (if any) of: (1) the median hourly wage for Puerto Rico ($10 for 2020 and 2021), over (2) the hourly wage paid to the eligible Puerto Rico employee.

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