Countries › Dominican Republic › Guide › 7. Labor and employment › Social security in the Dominican Republic: TSS contributions, caps, fines and pension portability

Social security in the Dominican Republic: TSS contributions, caps, fines and pension portability

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Last verified: 2026-10-30 · Status: Changing

Employers pay 7.09% for health, 7.10% for pensions and about 1.1% to 1.3% for occupational risk, and workers pay 3.04% and 2.87%, each up to its own salary cap. Payment is due by the third working day of the month through the TSS. Since Ley 13-20 the TSS can inspect without notice, fine per worker, seek liens and have tax receipt numbers disabled.

USD figures use the Banco Central de la República Dominicana reference selling rate of RD$60.9007 per US dollar for 29 October 2026, as shown on its home page on the verification date, rounded to the cent.

Key facts

Employer pension contribution	7.10 %Ley 87-01 art. 56, as of 2026-10-30 · in force
Worker pension contribution	2.87 %Ley 87-01 art. 56, as of 2026-10-30 · in force
Employer health contribution	7.09 %Ley 87-01 art. 140, as of 2026-10-30 · in force
Worker health contribution	3.04 %Ley 87-01 art. 140, as of 2026-10-30 · in force
Employer occupational risk, fixed part	1 %Ley 87-01 art. 199, as of 2026-10-30 · in force
Monthly pension salary cap	464460 DOPTSS notice, as of 2026-02-01 · in force
Monthly health salary cap	232230 DOPTSS notice, as of 2026-02-01 · in force
Monthly occupational risk salary cap	92892 DOPTSS notice, as of 2026-02-01 · in force
Maximum TSS fine per affected worker	6 minimum salariesLey 87-01 art. 215, as of 2026-10-30 · in force
Exchange rate used for USD conversions	60.9007 DOP per USDBanco Central reference selling rate, as of 2026-10-29 · in force

The rule

1. Pension contributions total 9.97% of contributable salary: 2.87% from the worker and 7.10% from the employer.Ley 87-01 as amended, art. 56, 2001-05-09 official text · verified 2026-10-30

2. Family health contributions are 3.04% from the worker and 7.09% from the employer, per the TSS rate table.Ley 87-01 art. 140; TSS questions page, Question 13, 2026-10-30 official text · verified 2026-10-30

3. Occupational risk is paid only by the employer, at an average 1.2%: a 1% fixed part plus a variable part by activity and risk, up to 0.6% in the law. The TSS table shows the variable part at 0.10% to 0.30%.Ley 87-01 as amended, art. 199, 2001-05-09 official text · verified 2026-10-30

4. From 1 February 2026 the caps are RD$92,892 for occupational risk (4 national minimum salaries), RD$232,230 for health (10) and RD$464,460 for pensions (20), based on a RD$23,223 national minimum.TSS notice under Resolución 01-2025, Notice, 2026-02-01 official text · verified 2026-10-30 · changed: Caps rose on 1 February 2026 with the last step of the Resolución CNS-01-2025 wage rise.

5. The national minimum for contribution purposes is the simple average of the private sector legal minimums.Ley 87-01 as amended, art. 18, 2001-05-09 official text · verified 2026-10-30

6. In SUIR the contributable salary is ordinary salary plus commissions plus statutory vacation pay. Incentives, overtime and bonuses go in the other pay field.TSS questions page, Question 20, 2026-10-30 official text · verified 2026-10-30

7. Employers pay within the first three working days of each month.Ley 87-01 as amended, art. 16, 2001-05-09 official text · verified 2026-10-30

8. TSS payment notices are generated from the 20th of each month. Late payment carries a charge equal to the prior month's average return of the individual accounts plus a 0.3% monthly penalty on the unpaid amount.TSS questions page, Questions 33, 34 and 37, 2026-10-30 official text · verified 2026-10-30

9. An employer that fails to register workers, understates pay or pays late owes a surcharge on unpaid contributions equal to the prior month's average return of the individual accounts plus 0.3% a month. Late payment can also lead to civil and criminal action. The surcharge does not apply to other surcharges or interest.Ley 13-20, art. 9, replacing Ley 87-01 art. 115, 2020-02-07 official text · verified 2026-10-30 · changed: Ley 13-20 replaced the 5% cumulative monthly charge, which the CNSS compilation still prints in art. 115.

10. If the breach lasts over 60 days the TSS asks to have the employer's tax receipt numbers (NCF) disabled until it regularizes.Ley 13-20, art. 9, art. 115 Paragraph II, 2020-02-07 official text · verified 2026-10-30 · changed: Added by Ley 13-20.

11. Failure to register workers on time, false pay statements and late payment of withholdings are offenses.Ley 87-01 as amended, art. 113, 2001-05-09 official text · verified 2026-10-30

12. The TSS has its own inspectors, who can enter without notice, question staff and require records. Debts of 60 days or more trigger collection.Ley 87-01 as amended, art. 209, art. 210 and art. 211, 2001-05-09 official text · verified 2026-10-30 · changed: Added by Ley 13-20 of 7 February 2020.

13. The TSS fines from one to six minimum salaries of the employer's sector per affected worker, 50% more for repeat cases. Fines cover unreported pay, cuts to base salary, intermittent removal of workers to avoid duties, fictitious staff and operating without registering.Ley 87-01 as amended, art. 215 and art. 216, 2001-05-09 official text · verified 2026-10-30 · changed: Added by Ley 13-20 of 7 February 2020.

14. The TSS can seek conservatory seizures and judicial mortgages. Reconsideration goes to the same body and then to the administrative court.Ley 87-01 as amended, art. 214, art. 217 and art. 218, 2001-05-09 official text · verified 2026-10-30 · changed: Added by Ley 13-20 of 7 February 2020.

15. The owner of a work or business is subsidiarily liable for contractors' registration and contribution duties to their workers on occupational risk, and a contractor is likewise liable for subcontractors.Ley 87-01 as amended, art. 203, 2001-05-09 official text · verified 2026-10-30

16. Direct dependents are free. Each additional dependent costs the worker RD$1,919.78 a month, made up of RD$1,887.54 of per capita and RD$32.24 for the traffic accident fund.TSS questions page, Questions 31 and 32, 2026-10-30 official text · verified 2026-10-30

17. Foreign workers with a work visa, migration card or regularization card get a social security number through the employer's SUIR profile. A foreign worker with only a passport still goes in SUIR for DGII and INFOTEP, but does not contribute and has no cover.TSS questions page, Questions 17, 21 and 22, 2026-10-30 official text · verified 2026-10-30

18. The Dominican Republic signed the Application Agreement of the Ibero American Multilateral Social Security Convention on 14 July 2020, naming the Ministerio de Trabajo as competent authority and the AFPs and DGJP as competent institutions.Convenio Multilateral Iberoamericano; BOE-A-2021-837, Annexes I and II, 2020-07-14 official text · verified 2026-10-30

19. A 2022 official notice listed the convention as running in Argentina, Bolivia, Brazil, Ecuador, El Salvador, Spain, Paraguay, Peru, Portugal, the Dominican Republic and Uruguay, for old age, disability and death pensions. Coverage across borders is a pension totalization tool, so check the list before relying on it.Presidencia notice, 6 October 2022, 2022-10-06 official text · verified 2026-10-30

Branch	Worker	Employer	Monthly cap
Pension	2.87%	7.10%	RD$464,460
Family health	3.04%	7.09%	RD$232,230
Occupational risk	None	1.10% to 1.30%	RD$92,892

Contribution rates and caps from 1 February 2026

Worked example

For a monthly salary of RD$300,000 (US$4,926.05) the employer pays RD$16,465.11 health on the capped RD$232,230, RD$21,300 pension and RD$1,114.70 occupational risk at 1.2% on the capped RD$92,892, plus RD$3,000 to INFOTEP, or RD$41,879.81 (about US$687.67). The worker pays RD$7,059.79 and RD$8,610, or RD$15,669.79 (about US$257.30).

Step by step

Register free online with the TSS.
Enter hires the day before they start.
Report salary changes as they happen, by the right SUIR field.
Pay the notice by the third working day.
Confirm the risk factor on the TSS notice.
For foreign staff, request the 881 type number through SUIR.

Common traps

A single cap gives wrong results. Each branch has its own.
Sixty days of arrears can stop the company issuing valid tax receipts, which quickly hurts sales.
The CNSS compilation still prints the old 5% charge in art. 115, but Ley 13-20 art. 9 replaced it.
Fines run per worker, so a payroll wide error multiplies fast.
An unregistered employee who falls ill leaves the employer paying wages, costs or pension under art. 728 of the code.
The convention helps add up pension periods. Health cover does not travel with it.

Sources

← Leave and family protections in the Dominican Republic: maternity, paternity, sick pay and dismissal shieldsTermination and severance in the Dominican Republic: desahucio, cesantía, dismissal for cause and resignation →

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