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.

This month in payroll: July 2026

We update this section every month. What's due in July:

When	What
During July	SIPE / CSS: declare and pay June's contributions. ISR: remit June's withholding to the DGI. Confirm exact deadlines with the CSS and DGI.
Wed Jul 15 & Fri Jul 31	Bi-weekly payroll runs via ACH on the usual dates.
Get ahead now	The 2nd décimo installment is due Saturday, August 15 — verify the period's earnings and schedule funds early. Full guide: August 2026 décimo.

Monthly obligations

Obligation	Frequency	Detail
SIPE / CSS	Monthly	Declare and pay the prior month's employer/employee contributions to the CSS.
ISR (withholding)	Monthly	Remit to the DGI the ISR withheld from employees in the period.
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)
March 2026	2025 annual income-tax return (individuals).

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.