Dominican Republic Social Contributions

Dominican Republic Social Security Contributions (SDSS / TSS) Skill v0.1

Tier 2 — research-verified. Figures sourced from 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.

Section 1 -- Quick Reference

Quick Reference

Field	Value
Country	Dominican Republic
Currency	DOP (Dominican peso, RD$) only
System	Sistema Dominicano de Seguridad Social (SDSS)
Collection agency	Tesorería de la Seguridad Social (TSS)
Pension	AFP (Administradoras de Fondos de Pensiones)
Health	SFS (Seguro Familiar de Salud), administered via ARS
Occupational risk	SRL (Seguro de Riesgos Laborales)
Training levy	INFOTEP
Legislation	Ley 87-01 (SDSS); Ley 116-80 + Reglamento (INFOTEP)
Payment	Monthly, via the TSS platform, within the first working days of the following month
Validated by	Pending -- requires sign-off by a licensed Dominican contador
Skill version	0.1

Contribution rates (employment)

Contribution rates (employment) (Sources: TSS; PwC Worldwide Tax Summaries — Dominican Republic, Other taxes.)

Contribution	Employee	Employer	Total	Base ceiling
AFP — pension	2.87%	7.10%	9.97%	20× the minimum cotizable wage
SFS — health (family)	3.04%	7.09%	10.13%	10× the minimum cotizable wage
SRL — occupational risk	0.00%	~1.20% (1.0% fixed + variable by risk class)	~1.20%	4× the minimum cotizable wage; employer-only
INFOTEP — training	0.50% of bonuses only	1.00% of monthly payroll	—	no SDSS ceiling
Employee payroll total	5.91% (AFP 2.87 + SFS 3.04)	—
Employer payroll total	—	~16.39% (7.10 + 7.09 + ~1.20 + 1.00)

SRL is approximate. ~1.0% fixed for all employers plus a variable surcharge by risk classification (Type I–IV). Confirm the company's assigned SRL rate from its TSS classification rather than assuming 1.20%. [TSS; Contadom]

INFOTEP employee 0.5% applies only to bonuses/gratification (regalía), not to ordinary salary.

Contributory-wage floor and ceilings

• Salario cotizable base — The base is the salario cotizable, between 1× the minimum cotizable wage (floor) and the per-fund ceiling. The minimum cotizable wage is set by TSS resolution. (TSS Res. 01-2025)

Contributory-wage floor and ceilings table (TSS Res. 01-2025)

Period	Min cotizable wage	AFP ceiling (20×)	SFS ceiling (10×)	SRL ceiling (4×)
1 Apr 2025 – 31 Jan 2026	RD$21,674.80/mo	RD$433,496/mo	RD$216,748/mo	RD$86,699.20/mo
from 1 Feb 2026	RD$23,223/mo	RD$464,460/mo	RD$232,230/mo	RD$92,892/mo

• Ceiling application rule — Use the ceiling matching the contribution month. Salary above a fund's ceiling does not increase that fund's contribution. (TSS Res. 01-2025)

Conservative defaults

Conservative defaults

Ambiguity	Default
Unknown SRL risk class	Use 1.20% and flag for reviewer to confirm the TSS-assigned rate
Unknown contribution month (which ceiling)	Use the ceiling for the period the salary was paid
Self-employed vs employee unclear	STOP — the regimes differ; confirm before computing
Salary below 1× min cotizable	Apply the 1× floor as the base

Section 2 -- Required Inputs & Refusal Catalogue

• Minimum viable inputs — Minimum viable — gross monthly salary (or self-employed contributory income) and the contribution month (to pick the ceiling). Without a salary figure, STOP.
• Recommended inputs — Recommended — the employer's SRL risk classification, and whether the worker is salaried (employee) or self-employed/independent.
• R-DO-SSC-1 — Self-employed/voluntary affiliation. Self-employed affiliation rules and rates differ from the salaried split above; do not apply the 2.87% / 7.10% employee/employer split to a self-employed person. Escalate to a reviewer. (R-DO-SSC-1)
• R-DO-SSC-2 — SRL arrears or reclassification. Do not quantify SRL arrears or risk-class disputes without the TSS classification letter. (R-DO-SSC-2)

Section 3 -- Payment Pattern Library (bank statement / accounting)

Payment Pattern Library

Pattern	Treatment	Notes
TSS, TESORERIA SEGURIDAD SOCIAL	EXCLUDE — SDSS remittance	Combined AFP+SFS+SRL+INFOTEP payment
AFP, FONDO PENSIONES, SIPEN	EXCLUDE — pension	Part of the TSS remittance
SFS, ARS, SEGURO FAMILIAR SALUD	EXCLUDE — health	Part of the TSS remittance
INFOTEP	EXCLUDE — training levy	Employer 1% of payroll
DGII, ISR, RETENCIÓN	EXCLUDE — income tax, not SDSS	Different obligation

Example 1 — Mid salary (gross RD$50,000/month, Apr-2025 ceilings)

• AFP employee 2.87% × 50,000 = RD$1,435.00; SFS employee 3.04% × 50,000 = RD$1,520.00 → employee TSS = RD$2,955.00
• Employer: AFP 7.10% = 3,550.00; SFS 7.09% = 3,545.00; SRL 1.20% = 600.00; INFOTEP 1% = 500.00 → RD$8,195.00
• All below the per-fund ceilings (50,000 < 216,748 SFS ceiling).

Example 2 — High salary above the SFS ceiling (gross RD$300,000/month)

• SFS base capped at RD$216,748 → SFS employee 3.04% × 216,748 = RD$6,589.14 (NOT 3.04% × 300,000)
• AFP base 300,000 < 433,496 ceiling → AFP employee 2.87% × 300,000 = RD$8,610.00
• Apply each fund's own ceiling independently.

Section 5 -- Tier 1 Rules

• [T1] Employee TSS total — Employee TSS = AFP 2.87% + SFS 3.04% = 5.91% of salario cotizable, each capped at its own ceiling (AFP 20×, SFS 10×). ([TSS; PwC])
• [T1] Employer TSS total — Employer TSS = AFP 7.10% + SFS 7.09% + SRL ~1.20% + INFOTEP 1% ≈ 16.39%. ([TSS; PwC])
• [T1] Independent ceilings per fund — Each fund uses its OWN ceiling — cap AFP at 20×, SFS at 10×, SRL at 4× the minimum cotizable wage; do not apply one ceiling to all funds.
• [T1] INFOTEP base restriction — INFOTEP employee 0.5% applies only to bonuses/gratification, never to ordinary salary.
• [T1] Remittance schedule — Contributions are remitted monthly via the TSS platform; the same remittance covers all four funds.

Section 6 -- Tier 2 Catalogue (reviewer judgement)

• T2-1 SRL risk class. The variable SRL surcharge depends on the company's Type I–IV classification; confirm the assigned rate.
• T2-2 Self-employed affiliation. Different rate structure — confirm before computing.
• T2-3 Multiple employers. Contribution-base aggregation across employers needs reviewer handling.

Section 7 -- Interaction with Income Tax

• AFP+SFS deducted before ISR — Employee AFP + SFS contributions (5.91%) are deducted from salary before the ISR retención is computed — see dominican-republic-payroll.md and dominican-republic-income-tax.md. The ISR annual exempt threshold is RD$416,220 (FY2025). (dominican-republic-payroll.md; dominican-republic-income-tax.md)

Section 8 -- Test Suite

Test 1: Gross RD$50,000 (Apr-2025). → employee TSS 2,955.00; employer TSS 8,195.00. Test 2: Gross RD$300,000. → SFS employee capped at 216,748 → 6,589.14; AFP employee 8,610.00 (uncapped at this level). Test 3: Gross RD$21,674.80 (= 1× floor, Apr-2025). → employee TSS 5.91% × 21,674.80 = RD$1,281.00.

PROHIBITIONS

• NEVER apply one ceiling to all funds — AFP (20×), SFS (10×), and SRL (4×) each have their own.
• NEVER charge employees SRL — it is employer-only.
• NEVER apply INFOTEP 0.5% to ordinary salary — it is on bonuses only.
• NEVER use the wrong period's minimum cotizable wage — the ceilings changed on 1 Feb 2026.
• NEVER present SDSS figures as definitive — label as estimated and direct to a licensed Dominican contador.

Disclaimer

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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