Procedure guide · Business and employment
Registering as an Employer with Panama's Social Security Fund (CSS)
When to register as an employer with Panama's Social Security Fund (CSS), which documents you need and how to report contributions on SIPE.
- Authority
- Social Security Fund (CSS)
- When
- From your first employee
- Result
- Employer number and digital signature
- Updated
On this page
In short
Every person or company that hires workers in Panama must register as an employer with the Social Security Fund (Caja de Seguro Social, CSS) from the start of the employment relationship with its first worker. The CSS assigns an employer number, which is used to report and pay employee contributions every month on SIPE, its online system, with a digital signature.
Who must register, and when?
Every individual or legal entity operating in Panama that has at least one worker with an employment contract, written or not, in exchange for a salary. Registration is filed from the start of the employment relationship, and contributions are owed from that moment. If you only work with independent professionals, there is no employment relationship (see hiring employees in Panama).
Requirements
- Having started operations with at least one worker.
- The employer registration application for the occupational risk program, signed, in original and three copies.
- A list of workers with their name, social security number if they have one, ID number, salary, start date and position, signed by the legal representative.
- The SIPE signature registration and, if someone else submits the documents, a notarized power of attorney and the IDs of the attorney-in-fact and the legal representative.
- For a company: a current Public Registry certificate, articles of incorporation (or incorporation agreement and proof of registration if formed after October 2014), business license and the legal representative's ID.
- For an individual: an ID document and, optionally, the business license.
- If the employer is a foreigner without a cédula: the document showing their Taxpayer Number (RUC NT) from the DGI.
Required documents
Employer registration application
Original and three copies
List of workers
Signed by the legal representative
SIPE signature registration
Public Registry certificate and articles of incorporation
If it is a company
Business license
Mandatory for companies
RUC or NT document
If the employer is a foreigner without a cédula
Step by step
01
Prepare the forms
Download the registration application and the SIPE signature registration from the CSS website, and fill them in without corrections.
02
Gather the company documents
Public Registry certificate, articles of incorporation and business license for a company; RUC or NT if you are a foreigner (see RUC and NIT).
03
File the application with the CSS
At the employer services department, with the list of workers.
04
Receive your employer number
The CSS generates it and delivers, in a confidential envelope, the username and password to download the digital signature.
05
Report and pay every month on SIPE
With the digital signature, you submit your workers' payroll and pay the contributions.
Costs
- Employee and employer contributionsYou withhold part from the salary and pay the rest yourself
- A percentage of each worker's salary, every month
- Accountant or lawyer
- Depends on the case
Frequently asked questions
Can I register if I am a foreigner without a cédula?
Yes. The CSS accepts the legal representative's passport or immigration card and, if you do not have a cédula, the document showing your Taxpayer Number (RUC NT) from the DGI (see RUC and NIT).
What is SIPE?
The CSS's Income and Economic Benefits System: the online platform where employers report their workers' payroll every month and pay contributions, with their digital signature.
What do contributions cover?
Your workers' social security, which gives them healthcare and pensions, education insurance and occupational risk insurance (see health insurance and CSS).
Do I need to register if I hire just one worker?
Yes: the obligation starts with the first worker.