Panama’s Social Security Fund (Caja de Seguro Social – CSS) has approved a new mandatory enrollment regime for public passenger transport drivers and assistants who operate as independent workers. The measure expands social security coverage and establishes new contribution obligations for this sector.
What Changes Under the New Regulation?
Resolution No. 58,705-2026-J.D., dated June 11, 2026, approved the Mandatory Enrollment Regulation for public passenger transport drivers and assistants operating as independent workers, pursuant to Article 71 of the Consolidated Text of the Organic Law of the CSS.
Who Must Enroll?
The mandatory enrollment applies to public passenger transport drivers and assistants who perform this activity as independent workers in Panama. Through this regulation, the CSS extends mandatory social security coverage to this sector.
How Are Contributions Calculated?
Independent workers must contribute 9.36% of their declared monthly income, which cannot be lower than B/.500.00 per month. The CSS may periodically adjust this minimum contribution base through a reasoned resolution based on technical, actuarial, and financial criteria.
What Does This Mean for Transport Companies?
Transport companies and cooperatives should review their internal compliance processes to ensure that drivers and assistants covered by the regulation meet the new enrollment requirements.
As a best practice, organizations should:
- Identify workers operating as independent contractors.
- Verify their enrollment status with the CSS.
- Review payroll and supporting documentation processes.
- Assess potential compliance risks.
Taking these steps proactively can help reduce administrative contingencies and potential surcharges.
How Can LAC Tax Help?
At LAC Tax, we advise companies and employers on labor and social security compliance, including CSS compliance reviews, labor audits, payroll management, and regulatory risk prevention.
Frequently Asked Questions
Public passenger transport drivers and assistants who operate as independent workers.
The declared monthly income cannot be lower than B/.500.00.
The applicable contribution is 9.36% of the declared monthly income.
Yes. The CSS may update the minimum contribution base through a reasoned resolution.