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Guide · Compliance

Planilla 03: the salary report filed with the DGI

Updated October 2026 · 6 min read

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 Executive Decree 20 of April 28, 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. Resolution 201-4853 of 2022 only extended the first deadlines. Before that, the report was annual.

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 tiered by the employer's annual income (Resolution 201-3486 of April 17, 2023, Official Gazette 29770-A): B/.100 for annual income up to B/.150,000, B/.500 up to B/.500,000 and B/.1,000 above that, for each period not filed. Filing on time avoids penalties and keeps your staff's ISR withholdings in order.

A fuller guide, in Spanish, covers the 2026 calendar, the file structure and common rejection causes in e-Tax 2.0: the Planilla 03 guide from P4 Software.

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

Planilla 03SIPE (CSS)
AuthorityDGISocial Security (CSS)
What it declaresSalaries and ISR withheldEmployee/employer social-security contribution
FrequencyMonthlyMonthly

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.

Frequently asked questions

Is the Planilla 03 monthly or annual?
Since Executive Decree 20 of April 28, 2022, the Planilla 03 is filed monthly, with a deadline of up to 60 calendar days after the reported month, per the DGI's calendar. Resolution 201-4853 of 2022 only extended the first deadlines. Before that, the report was annual.
Is the Planilla 03 the same as the SIPE?
No. The Planilla 03 is filed with the DGI and declares salaries paid and ISR withheld. The SIPE is the Social Security system for the pre-filled payroll and the employee/employer contribution. They are two separate obligations.
What's the penalty for not filing the Planilla 03?
The penalty for not filing the Planilla 03, or filing it late, is tiered by the employer's annual income (Resolution 201-3486 of April 17, 2023, Official Gazette 29770-A): B/.100 for annual income up to B/.150,000, B/.500 up to B/.500,000 and B/.1,000 above that, for each period not filed.

Source: Panama tax authority (DGI, MEF): Executive Decree 20 of April 28, 2022, Resolution 201-4853 of July 8, 2022 (extension of the first deadlines) and Resolution 201-3486 of April 17, 2023 (tiered penalty). Reference only; confirm the current calendar and deadlines with the DGI or your accountant.

Keep reading

What is the SIPE Panama ISR table ISR calculator

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Salaries and ISR withheld per worker, ready for the DGI.

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