Planilla 03: the salary report filed with the DGI

The Planilla 03 (also called Form 03) is the report every employer files with Panama's tax authority (DGI) to declare the salaries paid to each worker and the income tax (ISR) withheld. Don't confuse it with the Social Security payroll (the SIPE): they are two separate obligations.

Who must file the Planilla 03?

Every employer —individual or company— with an active payroll. It's filed online, using the taxpayer's RUC and NIT, through the DGI's system.

How often is it filed?

Since Resolution 201-4853 of 2022, the Planilla 03 is filed monthly. The deadline is up to 60 calendar days after the reported month, per the calendar the DGI publishes. It used to be filed twice a year.

What information does it include?

For each worker, the Planilla 03 reports the salaries and pay for the period and the ISR withheld. It's the basis the DGI uses to reconcile workers' income-tax withholdings.

Penalties for not filing it

The penalty for not filing the Planilla 03, or filing it late, is B/.1,000 for each month not filed. Filing on time avoids penalties and keeps your staff's ISR withholdings in order.

Planilla 03 (DGI) vs. CSS payroll (SIPE)

Both are monthly and mandatory, but with different authorities. Learn more about the SIPE and the CSS contribution (Ley 462).

How to generate the Planilla 03 with nominaHQ

nominaHQ builds the Planilla 03 file from your monthly payroll, with each worker's salary and ISR withheld, ready to upload to the DGI's system. You file on time without re-typing data by hand.

Source: Panama tax authority (DGI, MEF), Resolution 201-4853 of July 8, 2022. Reference only; confirm the current calendar and deadlines with the DGI or your accountant.