Validated vs MITRADEL · SIPE Ready · DGI Form 03 · Decreto 19/1973
PAYROLL MODULE

Panama Payroll — Built to the Letter of the Law

Every calculation cites the statute behind it. Period close → balanced journal entry in your GL. Replace Payday, PlaniFacil, or TiempoExacto without losing accounting integration.

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100%
Panama Compliance
CI
MITRADEL Validated
7
Years Retention
cifraHQ Panama Payroll

Complete Payroll — Every Calculation Cites the Law

CSS, SE, ISR, Décimo, Vacation, Termination, MITRADEL and DGI — all within your ERP, in one database.

CSS & SE

Ley 51/2005 Ley 13/1987

Ley 51/2005 (CSS) and Ley 13/1987 (SE). Employee 9.75% + employer 12.25%. SE 1.25% + 1.50%. Décimo contributes only CSS at 7.25%.

ISR Art. 699 CF

Art. 699 Código Fiscal

Annualized monthly withholding with YTD accumulators. Brackets 0% / 15% / 25%. DGI Form 03 (e-Tax 2.0) included.

Décimo Tercer Mes

Decreto 19/1973

Decreto 19/1973. Three partidas (Apr 15, Aug 15, Dec 15). Calculated from quarterly accumulators. CSS only at 7.25%, exempt from SE and ISR.

Vacation Arts. 52–82 CT

Arts. 52–82 CT

1 day per 11 days worked. 30/35/40-day policies. Balance tracking. Manager/HR approval workflow. Art. 54.5 validation.

Termination Arts. 213, 222–225 CT

Arts. 213, 222–225 CT

Cause matrix: Resignation, Unjustified dismissal (3.4/3.0 wks/yr + 30-day notice), Justified dismissal, Contract expiry, Mutual agreement. 4-step wizard with DocuSign.

Official Reports & Files

SIPE Payroll XLSX (24 columns A–X) + Supplementary, DGI Form 03, MITRADEL contract registration, MITRADEL Finiquito, 90/10 Report (Art. 17).

Portal de Empleados

Mi Recibo, Mis Vacaciones, Mis Saldos, Mis Constancias (banco/alquiler/visa), Mi Form 03, Mis Préstamos. Mobile-first, optimizado 360px.

ACH — 7 Bancos

Banco General (ancho fijo), Banistmo (pipe-delimited), BAC Credomatic, Global Bank, Banco Nacional, Caja de Ahorros, Tel-Red (fallback genérico).

Reportes Stimulsoft

Colilla/recibo bilingüe con firma digital, Planilla Detallada, Planilla Resumen, Constancia Laboral auto-firmada, Provisión Laboral (modelo BDO), Reporte de Ausencias.

Provisiones BDO

Aprovisionamiento mensual automático: Décimo (~1.92%), Prima de Antigüedad (~1.92%), Indemnización (~6.54%). Asiento contable automático al GL.

Cumplimiento Legal Completo

Cada norma implementada, cada artículo citado

Ley 51/2005 — Caja de Seguro Social (CSS)
9.75% empleado · 12.25% empleador · salario cotizable Art. 42–43 Reglamento
Ley 13/1987 — Seguro Educativo (SE)
1.25% empleado · 1.50% empleador
Art. 699 Código Fiscal — ISR Retención en la Fuente
Tramos 0% / 15% / 25% · Anualización con YTD · e-Tax 2.0 Form 03
Decreto 19/1973 — Décimo Tercer Mes
15-Abr · 15-Ago · 15-Dic · CSS 7.25% únicamente
Arts. 33–36, 49 Código de Trabajo — Horas Extra
1.25× diurno · 1.50× nocturno · 1.75× día de descanso
Arts. 52–82 Código de Trabajo — Vacaciones
1 día por 11 trabajados · políticas 30/35/40 días · Art. 54.5 bloque mínimo
Arts. 213, 222–225 Código de Trabajo — Liquidación
Preaviso 30 días · 3.4/3.0 sem/año despido injustificado · matriz completa de causas
Art. 17 Código de Trabajo — Reporte 90/10
Ratio trabajadores extranjeros vs nacionales · alertas de proximidad al límite
Decreto 13/2025 — Salario Mínimo
Tablas actualizadas por categoría ocupacional · validación al crear contratos

Por Qué cifraHQ, No Otro Software de Planilla

Más que planilla — es payroll dentro de su ERP

One Database

Payroll and accounting in the same database. Period close = balanced journal entry. No synchronizations, no CSV exports.

Every Calculation Cites the Law

Art. 699 CF, Decreto 19/1973, Arts. 52–82 CT, Arts. 222–225 CT. Your auditors and MITRADEL see the same numbers the system computed.

Validated vs MITRADEL

The platform cross-validates its calculations against the official MITRADEL calculator within B/. 0.10 tolerance.

Multi-Company, 7-Year Retention

Run payroll for all your legal entities. Immutable per-period snapshots retained 7 years with automatic PDF+XML generation.

Why Switch from Payday, PlaniFacil, or TiempoExacto?

ERP nativo — una sola base de datos

Payroll y contabilidad en el mismo sistema. Sin integraciones externas, sin exportaciones al "programa contable".

Multi-empresa nativo

Corra planilla de todas sus razones sociales en el mismo ambiente sin cambiar de sistema ni migrar datos.

Citas estatutarias en cada cálculo

Art. 699 CF, Decreto 19/1973, Arts. 52–82, 222–225 CT. Cada calculadora documenta el artículo exacto que implementa.

Portal del empleado mobile-first incluido

Mi Recibo, Mis Vacaciones, Mis Constancias, Mi Form 03 — optimizado para 360px. Sin costo adicional.

See full comparison →

Soluciones Relacionadas

El ecosistema Panama de cifraHQ

ERP Panamá

DGI, Form 430, ITBMS — el bundle completo para Panamá

DGI & Form 430

Facturación electrónica certificada DGI y Form 430 automático

cifraHQ vs Payday

Comparación detallada: ERP integrado vs planilla independiente

Explorar Características Relacionadas

Global Payroll Hub ERP Panamá vs Payday Todos los Módulos

Preguntas Frecuentes

Preguntas comunes sobre cifraHQ Panama Payroll

Yes. The system generates the XLSX file with the 24 official SIPE columns (A–X), ready to upload to the CSS portal. It also generates the SIPE Complementaria file for corrections to prior periods.

Three annual partidas (April 15, August 15, and December 15) per Decreto 19/1973. The system sums the cotizable wages of the last four months of the corresponding quarter, divides by 12, and applies only the CSS rate at 7.25%. Décimo is not subject to SE or ISR.

Yes. The payroll module shares the same tenant database with electronic invoicing, accounting, and AR/AP. A single journal entry is generated when the payroll period is closed — no intermediate export steps.

Payday is an excellent standalone payroll tool. cifraHQ Payroll goes further by integrating payroll and accounting in the same database, with automatic journal entry generation at period close. It is also native multi-company and every calculation cites the source statute. See the full comparison →

Ready to Modernize Your Panama Payroll?

Request a personalized demo and see how cifraHQ Payroll eliminates the need for external payroll software.

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