2026 Panama payroll calendar: key dates

Running payroll in Panama is largely about being on time: paying the CSS monthly, withholding ISR, paying the décimo on its dates and closing the year. Here are 2026's key dates in one place.

Monthly obligations

Obligation	Frequency	Detail
SIPE / CSS	Monthly	Declare and pay the prior month's employer/employee contributions to the CSS.
ISR (withholding)	Monthly	The withheld ISR is reported to the DGI on the Planilla 03, up to 60 calendar days after the reported month. Payment of the withheld tax is usually delivered with the CSS payroll, with the CSS acting as collection agent (art. 18 of Ley 51 of 2005); confirm how to pay with your accountant.
Payroll (pay employees)	Bi-weekly / monthly	Pay via ACH; bi-weekly is usually the 15th and the last day of the month.

Fixed dates of the year

Date	Obligation
15 Apr 2026	1st décimo installment (earned Dec 16, 2025 – Apr 15, 2026)
15 Aug 2026	2nd décimo installment (earned Apr 16 – Aug 15, 2026) — August installment guide
15 Dec 2026	3rd décimo installment (earned Aug 16 – Dec 15, 2026)

Tax dates that are not payroll, such as the income tax return and ITBMS deadlines, are in the CifraHQ Panama tax calendar 2026.

The décimo is paid in three equal installments: 15 April, 15 August and 15 December. Its CSS is reduced (7.25%) and it is not subject to the education tax.

Never miss a date

With nominaHQ, the SIPE and the décimo installments are generated from the same run — with the rates in force on the period's date. Calculate any amount now with the free calculators or understand each obligation in the guides.

Note: monthly obligations (CSS/SIPE, ISR) have deadlines that may vary; confirm exact dates with the CSS and DGI. The décimo and annual dates are governed by the Labor Code and current tax law. Reference only; confirm with your accountant.