Statutory and legislative payroll changes in Dominican Republic, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
TSS raises social security contribution caps
Effective 1 Feb 2026
The Tesorería de la Seguridad Social (TSS) sets new contribution caps for the Contributory Regime from 1 February 2026, following the private-sector wage increase in Resolution CNS-01-2025, using a minimum wage reference of RD$23,223.00: Work Risk Insurance RD$92,892.00, Family Health Insurance RD$232,230.00, and Old Age, Disability and Survivor Insurance RD$464,460.00.
For the employer
- Apply the new contribution caps for Work Risk, Family Health and pension insurance from 1 February 2026.
For the employee
- Health and pension contributions are calculated up to the new higher caps.
Source: Presidencia de la República Dominicana - TSS nuevos topes de cotización · Last verified 1 October 2026
E-invoicing deadline for small, micro and unclassified taxpayers extended to 15 Nov 2026
Deadline 15 Nov 2026 Upcoming
On 6 May 2026 the DGII granted a six-month extension under Law 32-23 on Electronic Invoicing: small, micro and unclassified taxpayers now have until 15 November 2026 (originally 15 May 2026) to implement electronic invoicing.
For the employer
- Small, micro and unclassified taxpayers must implement electronic invoicing by 15 November 2026.
- Non-compliance carries fines of 5 to 30 minimum salaries and sanctions of 0.25% of prior-period declared income.
For the employee
- No direct payroll impact.
Source: EY Tax Alert - DGII otorga prórroga de seis meses a pequeños, micro y no clasificados · Last verified 1 October 2026