End-to-end monthly payroll workflow for Dominican Republic employers: compute TSS contributions (AFP, SFS, SRL, INFOTEP) and ISR retención for each employee using the DGII annual escala salarial, produce payslips (volante de pago), remit to TSS, and file the monthly withholding declaration IR-3 by the 10th of the following month.
Gather all information needed to run the payroll cycle: employee roster, gross salaries, employment dates, TSS affiliation numbers, and the employer's SRL risk classification from TSS. Confirm whether any employees are new hires requiring TSS registration, and identify anyone receiving a bonus this period (which triggers the INFOTEP 0.5% employee levy).
Calculate AFP, SFS, SRL, and INFOTEP contributions for each employee and for the employer, applying the correct per-fund ceilings for the payment month. From 1 Feb 2026 the minimum cotizable wage is RD$23,223/mo; before that date use RD$21,674.80/mo. Each fund caps independently: AFP at 20×, SFS at 10×, SRL at 4× the minimum cotizable wage.
Compute monthly income-tax withholding (retención de ISR) for each employee. The ISR base is gross salary minus the employee's AFP and SFS deductions. Annualise the base (× 12), apply the DGII FY2025 annual escala salarial (exempt up to RD$416,220; 15% / 20% / 25% bands above), then divide by 12 to get the monthly withholding. The regalía pascual paid in December is fully ISR-exempt.
Finalise each employee's volante de pago showing all statutory deductions, obtain employer approval, and disburse net salaries. Ensure the regalía pascual (= 1/12 of annual ordinary salary) is computed and flagged for payment by 20 December if this is the December cycle. Retain signed payslips as required by the Código de Trabajo.
Remit the total TSS contributions (employer + employee) via the TSS SUIR+ platform within the first working days of the following month. Separately, submit the monthly ISR withholding declaration (IR-3) to the DGII by the 10th of the following month. At year-end, prepare the annual reconciliation of withholdings (IR-13) per the DGII calendar.
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Dominican Republic Payroll
Use this skill whenever asked about Dominican Republic payroll processing for employed per
Dominican Republic Social Security Contributions (SDSS / TSS)
Use this skill whenever asked about Dominican Republic social-security contributions (Sist