Payroll, HR and compliance in Panama
Practical articles from the nominaHQ team: best practices, common mistakes, key dates and how to modernize payroll for your company or your clients.
What changes in your payroll in 2027 under Ley 462
The employer rate rises to 14.25% on March 1, 2027. What it means in dollars and how to prepare.
CSS · Professional riskProfessional risk by industry in Panama
Why the premium runs ~1.05% to 5.67% by activity — and how construction, restaurants, retail and call centers compare.
For foreign companiesHiring employees in Panama: the payroll guide
Dollars, mandatory décimo, monthly SIPE and a 27%–32% burden — the essentials before your first hire.
Labor costsHow much does an employee really cost in Panama?
27% to 32% on top of salary: CSS, education tax, risks, décimo and seniority premium — with a full example.
CSS · Ley 462How will your pension be calculated under Ley 462?
The age didn't change; the base did: your best 15 or 20 contribution years. What to check today.
ComplianceAugust 2026 décimo: date, calculation and deductions
Due Saturday, August 15. The formula, the 7.25% CSS and proportional cases, with examples.
Compliance2026 Panama payroll calendar: key dates
Monthly SIPE, ISR, the three décimo installments and closings — all the dates in one place.
Best practices7 common Panama payroll mistakes
From the CSS-taxable base to décimo and liquidations — and how to avoid them.
For accountantsFrom Excel to the cloud: why Panama accountants are moving payroll
The hidden cost of spreadsheets and what a multi-company platform gives a firm.