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Panama × Employment, Payroll & Mobility
Hiring, paying and moving people across borders. In Panama, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
On request
No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.
Bring a requirement →Panama City · Tuesday 10 November
11:14
Local time
What the rules say in Panama
From the Panama market guide: the points that matter most for employment, payroll & mobility, each with the source it was checked against.
Essentials guide · Source-checked research64% of statements checked against a source5 checked against an official source27 checked against a secondary sourceChecked 2026-10-194 held back until checked against an official source9 topics include AI-written statements, not source-checkedNot yet professionally reviewed
The Labour Code sets a maximum ordinary daytime working week of 48 hours.
Daytime shifts, capped at eight hours a day; shorter limits apply to night and mixed shifts.Chambers and Partners (BDO Legal Panama) · checked 2026-10-19Employees contribute 9.75% of wages to the Caja de Seguro Social, and the employer rate rises in stages from 13.25% (from 1 April 2025) to 14.25% from 1 March 2027 and 15.25% from 1 March 2029.
Private-sector employment; contributions also apply to compensation in kind, with no cap.PwC Worldwide Tax Summaries · checked 2026-10-19On termination, employees with indefinite contracts are entitled to a seniority premium of one week's pay per year of service.
Additional compensation applies to unjustified dismissal.Chambers and Partners (BDO Legal Panama) · checked 2026-10-19Read the full guide: Employment, payroll and mobility
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WONE Global Partners in Panama
No named lead for Employment, Payroll & Mobility yet — these WONE Global professionals already work in Panama and can bring the right local colleague in.
Panamá · PanamaWONE Global Partner · Panama
Ebrahim Asvat K. is a founding partner of Patton, Moreno & Asvat. His practice focuses on corporate law, asset and tax planning, mergers and acquisitions, and offshore business structures. He holds an LL.M. from Harvard…
Also in Panama
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