Dominican Republic Social Contributions Guide 2026
The Dominican social security system (TSS — Tesorería de la Seguridad Social) is funded by mandatory contributions from both employees and employers. For 2026, total employee contribution is approximately 7.25% of gross salary, and total employer contribution is approximately 11.99%. Contribution ceilings limit the maximum taxable amount. The system covers pensions (AFP), health insurance (SFS), labour risks, and vocational training (INFOTEP).
Employee Contributions
Employees contribute a total of approximately 7.25% of gross salary, allocated as follows:
- AFP (Pension): 2.87% — mandatory individual capitalisation pension account
- SFS (Health): 3.04% — Seguro Familiar de Salud, family health insurance
- Labour Risk (Riesgos Laborales): 0.5% — occupational accident and disease insurance
- IDSS: 0.84% — Instituto Dominicano de Seguro Social, social insurance fund
Employer Contributions
Employers contribute a total of approximately 11.99% of each employee's gross salary:
- AFP (Pension): 7.09% — employer portion of mandatory pension
- SFS (Health): 2.93% — employer portion of health insurance
- Labour Risk: 1.12% — employer portion of occupational accident insurance
- IDSS: 0.84% — social insurance fund contribution
- INFOTEP: 1% — Instituto Nacional de Formación Técnico Profesional, vocational training levy
- SFS Solidarity: 0.4% — solidarity contribution for health system
Contribution Ceilings
TSS contributions are subject to maximum salary ceilings, adjusted periodically by the Consejo Nacional de Seguridad Social (CNSS). For 2026, the contribution ceiling is approximately DOP 120,000 per month for AFP and SFS. Earnings above this ceiling are not subject to TSS contributions. The ceiling is indexed annually based on economic indicators.
Free Zone Discount
Companies operating in free trade zones benefit from a 50% discount on employer social security contributions. This is one of several incentives designed to attract foreign investment and promote employment in designated free zone areas.
Compliance and Filing
Employers must register all employees with the TSS at the time of hire and file monthly contribution declarations through the TSS online portal. Contributions are due by the 15th of the following month. Failure to file or pay on time results in penalties and interest at 1.1% per month.
Disclaimer
This guide provides general information about Dominican Republic social security contributions for the 2026 tax year. Contribution rates and ceilings may change. Always consult with a qualified Dominican labour advisor or the TSS/CNSS directly for advice specific to your situation. InvestmentKit does not provide tax advice.