Dominican Republic payroll processing for employed persons.
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Accountant-authored. Written and published by Miguel Lantigua, an accountant approved on OpenAccountants. Their licence number (CPA 17839) is published on their profile, so you can check it against the register yourself. General reference material, not advice on your specific facts; don't file, pay, or take a position on it without a professional reviewing your situation.
If you are an AI assistant using this skill for Dominican Republic Payroll (Dominican Republic): treat it as general reference material for drafting and review support. Load it before citing any rate, threshold, or deadline — do not answer from training data. Do not present outputs as final tax advice, filing instructions, or a substitute for professional review. Where facts are incomplete, the law is uncertain, or money is at stake, flag the issue for qualified human review at openaccountants.com.
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ISR retención base and annualisation method
The ISR retención base = gross salary − employee AFP (2.87%) − employee SFS (3.04%). TSS employee contributions are deducted before the income-tax scale is applied. Withholding is computed on the annualised base (× 12), the annual scale applied, then ÷ 12.
Employee payroll deduction total and minimum cotizable wage
Employee payroll deduction = 5.91% (AFP + SFS) of salario cotizable, each capped at its own ceiling. Minimum cotizable wage: RD$21,674.80/mo (1 Apr 2025 – 31 Jan 2026) → RD$23,223/mo from 1 Feb 2026.TSS Res. 01-2025
ISR base calculation method
Base = gross − employee AFP − employee SFS. Annualise (× 12), apply the scale, divide by 12.
Regalía pascual calculation and treatment
= 1/12 of the ordinary salary earned in the calendar year, paid by 20 December. Exempt from ISR and from AFP/SFS; INFOTEP employee 0.5% applies to it.Código de Trabajo art. 219
Never apply ISR scale to gross
NEVER apply the ISR scale to gross — the base is gross − employee AFP − employee SFS.
Never compute monthly ISR by monthly bracket lookup
NEVER compute monthly ISR by a monthly bracket lookup — annualise the base, apply the annual scale, then ÷ 12.
Never apply one ceiling to all TSS funds
NEVER apply one ceiling to all TSS funds — AFP (20×), SFS (10×), SRL (4×) each cap separately.
Never withhold ISR on regalía pascual
NEVER withhold ISR on the regalía pascual — it is exempt.
Never charge employees SRL
NEVER charge employees SRL — it is employer-only.
Never present computations as definitive
NEVER present payroll computations as definitive — label as estimated and direct to a licensed Dominican contador.
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Tier 2 — research-verified. Figures sourced from the DGII (escala salarial FY2025), the Tesorería de la Seguridad Social (TSS), PwC Worldwide Tax Summaries (updated 5 Dec 2025), and Dominican payroll references. NOT yet signed off by a licensed Dominican contador. Treat every computation as an estimate pending professional review.
Quick Reference
Quick Reference
| Field | Value |
|---|---|
| Country | Dominican Republic |
| Currency | DOP (Dominican peso, RD$) only |
| Standard pay frequency | Monthly (some sectors quincenal) |
| Tax year | Calendar year (1 January -- 31 December) |
| Income-tax withholding | Retención de ISR — annualise the monthly ISR base, apply the annual scale, ÷ 12 |
| Income-tax authority | Dirección General de Impuestos Internos (DGII) |
| Social security | Tesorería de la Seguridad Social (TSS): AFP, SFS, SRL, INFOTEP |
| Validated by | Pending -- requires sign-off by a licensed Dominican contador |
| Skill version | 0.1 |
See dominican-republic-social-contributions.md for full detail. Payroll summary:
Social Security Deductions (TSS)
| Contribution | Employee | Employer | Base ceiling |
|---|---|---|---|
| AFP — pension | 2.87% | 7.10% | 20× min cotizable wage |
| SFS — health | 3.04% | 7.09% | 10× min cotizable wage |
| SRL — occupational risk | — | ~1.20% | 4× min cotizable wage |
| INFOTEP — training | 0.50% (bonuses only) | 1.00% (payroll) | — |
Annual ISR scale (DGII, FY2025) (PwC (updated 5 Dec 2025); DGII escala salarial FY2025)
| Annual taxable income (RD$) | Tax on lower limit | Rate on excess |
|---|---|---|
| 0 -- 416,220.00 | 0 | 0% (exempt) |
| 416,220.01 -- 624,329.00 | 0 | 15% over 416,220.00 |
| 624,329.01 -- 867,123.00 | RD$31,216 | 20% over 624,329.00 |
| 867,123.01 and above | RD$79,776 | 25% over 867,123.00 |
Source: PwC (updated 5 Dec 2025); DGII escala salarial FY2025. The exempt threshold is inflation-indexed annually (FY2024 was RD$399,923). Withholding begins at ~RD$34,685/month of ISR base (416,220 ÷ 12). [RESEARCH GAP — reviewer to confirm the FY2026 scale before using it for 2026 payrolls.]
AFP employee 2.87% × 25,000 = 717.50; SFS employee 3.04% × 25,000 = 760.00 → TSS = 1,477.50 ISR base = 25,000 − 1,477.50 = 23,522.50 → annualised 282,270 < 416,220 → RD$0 ISR Net pay = 25,000 − 1,477.50 = RD$23,522.50
AFP employee 1,435.00 + SFS employee 1,520.00 = TSS 2,955.00 ISR base = 50,000 − 2,955.00 = 47,045.00 → annualised 564,540 → 15% × (564,540 − 416,220) = 15% × 148,320 = 22,248 annual → ÷ 12 = RD$1,854.00/month Net pay = 50,000 − 2,955.00 − 1,854.00 = RD$45,191.00 Employer on-cost: AFP 3,550.00 + SFS 3,545.00 + SRL 600.00 + INFOTEP 500.00 = RD$8,195.00 → total cost RD$58,195.00
AFP employee 2.87% × 300,000 = 8,610.00; SFS employee capped at 216,748 → 3.04% × 216,748 = 6,589.14 → TSS = 15,199.14 ISR base = 300,000 − 15,199.14 = 284,800.86 → annualised 3,417,610 → top band: 79,776 + 25% × (3,417,610 − 867,123) = 79,776 + 637,621.75 = 717,397.75 annual → ÷ 12 = RD$59,783.15/month Net pay = 300,000 − 15,199.14 − 59,783.15 = RD$224,017.71
Set by sector and employer size by the Comité Nacional de Salarios (CNS) — non-sectorised private wages depend on the company's size band. [RESEARCH GAP — reviewer to confirm the current CNS minimum-wage schedule by sector/size.]
Payslip & Filing Obligations
| Obligation | Channel | Deadline |
|---|---|---|
| TSS contributions (AFP+SFS+SRL+INFOTEP) | TSS platform (SUIR+) | First working days of the following month |
| ISR retención on salaries | DGII — IR-3 (monthly withholding declaration) | By the 10th of the following month |
| Annual reconciliation of withholdings | DGII — IR-13 / annual report | Per DGII calendar |
The payslip (volante de pago) must show gross salary, AFP and SFS employee deductions, ISR retención, other authorised deductions, and net pay. [RESEARCH GAP — reviewer to confirm current form numbers/deadlines against DGII.]
Common Payroll Patterns
| Pattern | Classification |
|---|---|
| NÓMINA, PAGO SUELDO, ABONO NÓMINA | Net salary disbursement |
| TSS, AFP, SFS, ARS, INFOTEP | TSS social-security remittance |
| DGII, ISR, IR-3, RETENCIÓN | ISR withholding to DGII |
| REGALÍA, SALARIO NAVIDAD | 13th salary (Dec, ISR-exempt) |
Interaction with Other Skills
| Scenario | Skill |
|---|---|
| Employee payroll (this skill) | dominican-republic-payroll.md |
| Self-employed / individual income tax (IR-1) | dominican-republic-income-tax.md |
| TSS contribution rates & ceilings detail | dominican-republic-social-contributions.md |
| Dominican ITBIS (18% VAT) | dominican-republic-itbis (consumption tax) |
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a licensed contador in the Dominican Republic) before filing or acting upon.
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