Free calculator
Social security (CSS) calculator
In 2026 the employee deduction is 11% of salary: 9.75% CSS plus 1.25% education tax. Compute the full employer/employee contribution here.
Monthly result
Employee CSS (9.75%)—
Employee education tax (1.25%)—
Total employee deduction—
Employer CSS—
Employer education tax (1.50%)—
Total employer cost—
Legal basis: Ley 51/2005 (as amended by Ley 462/2025). CSS: 9.75% employee, 13.25% employer (rising to 14.25% on 1 Mar 2027 and 15.25% on 1 Mar 2029). Education tax: 1.25% employee, 1.50% employer. Reference only.
Frequently asked questions
How much is the social security deduction in Panama?
The total employee deduction is 11% of ordinary salary: 9.75% CSS plus 1.25% education tax. For example, on a B/.1,000 salary the deduction is B/.110.00 per month. The employer separately pays 13.25% CSS plus 1.50% education tax.
On what part of the salary is the CSS contribution calculated?
The employer/employee contribution applies to the ordinary monthly salary (base pay plus taxable surcharges). The employee pays 9.75% CSS plus 1.25% education tax, both deducted directly from their pay.
How much does CSS cost the employer on top of salary?
Today the employer pays 13.25% CSS plus 1.50% education tax on salary, on top of what is deducted from the employee. Under Ley 462 that employer CSS rate rises to 14.25% on 1 March 2027 and to 15.25% on 1 March 2029.
Does the calculator use the new Ley 462 rates by date?
Yes. It automatically applies the employer rate in force: 13.25% today, 14.25% from March 2027 and 15.25% from March 2029, with no manual change needed. The employee rate stays at 9.75%.
Does nominaHQ generate the SIPE file to pay CSS?
Yes. nominaHQ computes the employer/employee contribution at the current rate and generates the SIPE file ready to upload to the Caja de Seguro Social, plus ACH bank files for payment. You can try it free for 30 days, up to 5 employees, no card.