Panama Payroll Skill v0.1 (Tier 2 — research-verified, pending accountant sign-off)
Asked about Panama payroll processing for employed persons (planilla).
What this covers — Panama, 2025
- Income Tax Withholding (ISR on salaries)
- Social Security -- Employee Deductions (CSS, from 1 Apr 2025)
- Social Security -- Employer Contributions (CSS, from 1 Apr 2025)
- Total Social-Charge Cost Summary
- Thresholds and Contribution Bases
- Minimum Wage (2026)
- Statutory Pay Items
- Conservative Defaults
- Required Inputs + Refusal Catalogue
- Transaction / Payment Pattern Library
- Worked Examples
- Tier 1 Rules (deterministic — apply automatically)
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Panama Payroll Skill v0.1 (Tier 2 — research-verified, pending accountant sign-off) automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Panama accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Panama to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Panama →Depends on
About
Use this skill whenever asked about Panama payroll processing for employed persons (planilla). Trigger on phrases like "Panama payroll", "planilla CSS", "Caja de Seguro Social", "cuota obrero-patronal", "seguro educativo", "riesgos profesionales", "ISR Panama", "retención de salario Panama", "impuesto sobre la renta salario", "décimo tercer mes", "décimo Panama", "13th month Panama", "SIPE", "salario mínimo Panama", "Form 03 Panama", "planilla 03", "net salary Panama", "gross to net balboa", "MITRADEL", "DGI retención", or any question about computing employee pay, salary withholding tax, or social-security contributions for Panama-based employees. This skill covers ISR (monthly income-tax withholding on salaries), CSS social-security contributions (employee and employer), educational insurance, professional-risk insurance, the mandatory décimo tercer mes, minimum wage, and filing obligations via SIPE/DGI. ALWAYS read this skill before processing any Panama payroll.
The full rule
The complete, step-by-step rules for Panama Payroll Skill v0.1 (Tier 2 — research-verified, pending accountant sign-off) — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Panama tax skills
Other Panama computations in the OpenAccountants library.