Business
Dominican Republic — Business: Payroll
Dominican payroll includes TSS pension, health and labour-risk contributions plus a 1% technical education tax on payroll.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries – Dominican Republic individual: other taxesLast reviewed: 2026-10-26
Key facts
- Employer TSS: pensions 7.10%, family healthcare 7.09% and labour risks 1.2%.
- Employee TSS: pensions 2.87% and family healthcare 3.04%.
- Contribution caps are 20 minimum wages for pensions, 10 for healthcare and 4 for labour risks.
- The technical education tax is 1% of total monthly payroll for employers.
- Employees pay 0.5% of bonuses toward technical education.