Countries › Dominican Republic › Guide › 1. Start here › Minimum wage, social security caps and the exchange rate: the reference values behind Dominican rules
Minimum wage, social security caps and the exchange rate: the reference values behind Dominican rules
Last verified: 2026-10-30 · Status: Changing
Dominican rules lean on a few moving numbers. The Banco Central publishes a reference rate each working day, RD$60.9007 to sell on 29 October 2026. The general minimum wage runs from RD$16,993.20 to RD$29,988 a month by company size, and the RD$23,223 Salario Mínimo Nacional sets the social security caps. Company size has two different scales, one for wages and one for tax advances.
USD figures use the Banco Central de la República Dominicana spot reference selling rate of RD$60.9007 per US dollar for 29 October 2026, the latest row in its published rate file on the verification date, rounded to the cent. Conversions are for orientation only.
Key facts
| Banco Central spot reference rate, sell | 60.9007 DOP per USDBanco Central daily rate file, as of 2026-10-29 · in force |
|---|---|
| Banco Central spot reference rate, buy | 60.4156 DOP per USDBanco Central daily rate file, as of 2026-10-29 · in force |
| Average sell rate, 2025 | 61.9949 DOP per USDBanco Central annual average sheet, as of 2025-12-31 · in force |
| General private minimum wage, large company | 29988 DOPResolución CNS-01-2025, as of 2026-02-01 · in force |
| General private minimum wage, large company | 492.41 USDResolución CNS-01-2025, as of 2026-10-29 · in force |
| General private minimum wage, medium company | 27489.60 DOPResolución CNS-01-2025, as of 2026-02-01 · in force |
| General private minimum wage, small company | 18421.20 DOPResolución CNS-01-2025, as of 2026-02-01 · in force |
| General private minimum wage, micro company | 16993.20 DOPResolución CNS-01-2025, as of 2026-02-01 · in force |
| Salario Mínimo Nacional for social security caps | 23223 DOPTSS notice, as of 2026-02-01 · in force |
| Pension salary cap | 464460 DOPTSS notice, as of 2026-02-01 · in force |
| Health salary cap | 232230 DOPTSS notice, as of 2026-02-01 · in force |
| Occupational risk salary cap | 92892 DOPTSS notice, as of 2026-02-01 · in force |
| Personal exempt amount from fiscal year 2027 | 480000 DOPDGII notice 10-26, as of 2026-10-30 · in force |
| Late payment surcharge | 3 % a monthLey 30-26 art. 7, as of 2026-07-01 · in force |
| Medium company annual sales ceiling | 288351329.30 DOPResolución MICM 079-2025, as of 2025-02-25 · in force |
| Cash transaction report | 15000 USDLey 155-17 art. 52, as of 2026-10-30 · in force |
| Border cash declaration | 10000 USDLey 155-17 art. 65, as of 2026-10-30 · in force |
| Rate used for USD conversions | 60.9007 DOP per USDBanco Central spot reference selling rate, 29 October 2026, as of 2026-10-29 · in force |
The rule
1. The Banco Central publishes a buy and a sell reference rate for each working day, based on the weighted average of operations by financial entities and exchange intermediaries, and that rate serves legal and accounting purposes.
Example: 29 October 2026: buy RD$60.4156, sell RD$60.9007. / RD$1,000,000 is US$16,420.17 at the sell rate.Reglamento Cambiario, Primera Resolución JM 250911-01, art. 4 literal kk and art. 72 literal b, 2025-09-11 official text · verified 2026-10-30
Example: 29 October 2026: buy RD$60.4156, sell RD$60.9007. / RD$1,000,000 is US$16,420.17 at the sell rate.Reglamento Cambiario, Primera Resolución JM 250911-01, art. 4 literal kk and art. 72 literal b, 2025-09-11 official text · verified 2026-10-30
2. The Comité Nacional de Salarios sets the general private sector tariff by company size. The last step took effect on 1 February 2026: RD$29,988 for large, RD$27,489.60 for medium, RD$18,421.20 for small and RD$16,993.20 for micro companies. Other sectors have their own tariffs.
Example: RD$29,988 a month for a large company. / US$492.41 a month.Resolución CNS-01-2025, Second and Third, 2025-02-26 official text · verified 2026-10-30
Example: RD$29,988 a month for a large company. / US$492.41 a month.Resolución CNS-01-2025, Second and Third, 2025-02-26 official text · verified 2026-10-30
3. For the wage tariff a large company has 151 or more workers or gross annual sales above RD$202 million; medium has 51 to 150 workers or sales from RD$54,000,001 to RD$202 million; small has 11 to 50 workers or sales from RD$8,000,001 to RD$54 million; micro has up to 10 workers or sales up to RD$8 million. If the two tests point to different sizes, the higher one governs.Resolución CNS-01-2025, Second and paragraph, 2025-02-26 official text · verified 2026-10-30
4. The Salario Mínimo Nacional used for social security caps is RD$23,223 from 1 February 2026. It gives caps of RD$92,892 for occupational risk, RD$232,230 for family health and RD$464,460 for pensions.TSS notice, Resolución 01-2025; Ley 87-01 art. 57 and art. 143, TSS notice, 2026-02-01 official text · verified 2026-10-30 · changed: Caps rose with the wage step of 1 February 2026.
5. The pension contribution is 2.87% from the worker and 7.10% from the employer, and the salary subject to it is capped at 20 national minimum salaries (art. 56 and art. 57). The health contribution is 3.04% from the worker and 7.09% from the employer, capped at 10 (art. 140 and art. 143).Ley 87-01 as amended, art. 56, art. 57, art. 140 and art. 143, 2001-05-09 official text · verified 2026-10-30
6. Occupational risk is paid only by the employer: a fixed 1% plus 0.10 to 0.30 points depending on the risk factor set for the company.TSS questions page, under Ley 87-01, Question on percentages, 2026-10-30 official text · verified 2026-10-30
7. Small business size for tax and Mipyme purposes is a separate scale indexed by the ministry each year: subsistence micro up to 2 workers and RD$856,459.50 in sales; accumulation micro up to 10 workers and RD$11,419,854.62; small 11 to 50 workers and RD$77,084,018.72; medium 51 to 150 workers and RD$288,351,329.30. The factor applied was 1.0335.Resolución MICM 079-2025; Ley 488-08 art. 2 as amended by Ley 187-17, Article One, 2025-02-25 official text · verified 2026-10-30
8. From fiscal year 2027 DGII uses the Mipyme classification for tax advances: small businesses pay three installments and micro businesses are exempt.Ley 30-26, restating art. 314 of the Código Tributario; DGII notice 10-26, Ley 30-26 art. 23, 2026-06-18 official text · verified 2026-10-30 · changed: New from fiscal year 2027.
9. Personal income tax uses a yearly exempt amount. DGII lists an adjusted scale from fiscal year 2027 with RD$480,000 exempt and a 27% rate above RD$4,800,000.01.
Example: RD$480,000 exempt. / US$7,881.68 exempt.DGII notice 10-26, Ley 30-26 art. 10, Calendar table, 2026-06-26 official text · verified 2026-10-30 · changed: Ley 30-26 replaces the 2026 scale from fiscal year 2027.
Example: RD$480,000 exempt. / US$7,881.68 exempt.DGII notice 10-26, Ley 30-26 art. 10, Calendar table, 2026-06-26 official text · verified 2026-10-30 · changed: Ley 30-26 replaces the 2026 scale from fiscal year 2027.
10. Breach of formal tax duties is fined from 5 to 30 minimum salaries. Trading more than a month without registration in the Registro Mercantil is fined up to three minimum salaries, not applied if the business comes forward by itself.Ley 11-92, Código Tributario, art. 257; Ley 3-02 art. 23, art. 257; art. 23, 2006-12-28 official text · verified 2026-10-30
11. Late payment carries a 3% surcharge per month or part of a month, capped at 100% of the tax. Interest from January 2027 follows the yearly average of the multiple bank lending rate published by the Banco Central plus 30 basis points, with DGII setting the percentage at the start of each year. DGII's December 2025 guide shows 1.10% a month before that review.Ley 30-26, restating art. 27 and art. 252 of the Código Tributario; DGII notice 10-26, Ley 30-26 art. 6 and art. 7, 2026-06-18 official text · verified 2026-10-30 · changed: Surcharge at 3% from 1 July 2026; interest formula reviewed in January 2027.
12. Financial and other obligated subjects report cash transactions of US$15,000 or more or the equivalent. Anyone entering or leaving the country declares cash or bearer instruments of US$10,000 or more.Ley 155-17, art. 52 and art. 65, 2017-06-01 official text · verified 2026-10-30
| Period | Buy | Sell |
|---|---|---|
| 29 October 2026 | 60.4156 | 60.9007 |
| 28 October 2026 | 60.3579 | 60.8594 |
| 27 October 2026 | 60.1264 | 60.5203 |
| September 2026 average | 58.9787 | 59.3339 |
| Third quarter 2026 average | 58.5336 | 58.9611 |
| 2025 average | 61.5201 | 61.9949 |
| Last working day of 2025 | 62.8978 | 63.3035 |
Banco Central spot reference rate, pesos per US dollar
| Value | Amount | USD | Basis |
|---|---|---|---|
| Salario Mínimo Nacional | RD$23,223 | US$381.33 | TSS notice |
| Occupational risk cap, 4 times | RD$92,892 | US$1,525.30 | TSS notice |
| Health cap, 10 times | RD$232,230 | US$3,813.26 | TSS notice; Ley 87-01 art. 143 |
| Pension cap, 20 times | RD$464,460 | US$7,626.51 | TSS notice; Ley 87-01 art. 57 |
| Minimum wage, large | RD$29,988 | US$492.41 | Resolución CNS-01-2025 |
| Minimum wage, medium | RD$27,489.60 | US$451.38 | Resolución CNS-01-2025 |
| Minimum wage, small | RD$18,421.20 | US$302.48 | Resolución CNS-01-2025 |
| Minimum wage, micro | RD$16,993.20 | US$279.03 | Resolución CNS-01-2025 |
| Exempt personal income from 2027 | RD$480,000 | US$7,881.68 | DGII notice 10-26 |
| Micro company sales ceiling | RD$11,419,854.62 | US$187,515.98 | Resolución MICM 079-2025 |
| Small company sales ceiling | RD$77,084,018.72 | US$1,265,732.89 | Resolución MICM 079-2025 |
| Medium company sales ceiling | RD$288,351,329.30 | US$4,734,778.57 | Resolución MICM 079-2025 |
Reference values at a glance
| Purpose | Scale | Micro up to | Source |
|---|---|---|---|
| Minimum wage | CNS scale, higher test governs | 10 workers or RD$8 million | Resolución CNS-01-2025 |
| Tax advances and Mipyme status | MICM indexed scale | 10 workers and RD$11,419,854.62 | Resolución MICM 079-2025 |
Which size test applies
Worked example
- A manager on RD$300,000 a month (US$4,926.05): pension applies in full, so the employer pays RD$21,300 and the worker RD$8,610. Health stops at the RD$232,230 cap, so the employer pays RD$16,465.11 and the worker RD$7,059.79. Risk stops at RD$92,892; at the lowest 1.10% the employer pays RD$1,021.81. Total employer cost is RD$38,786.92 (US$636.89) and the worker pays RD$15,669.79 (US$257.30), before income tax.
Step by step
- Take the rate from the Banco Central file for the date of the transaction.
- Classify the company once for wages and once for tax, as the scales differ.
- Check the sector tariff before using the general one.
- Recheck the caps whenever a new wage resolution is issued.
- Update payroll on the effective date in the resolution.
Common traps
- The wage scale and the Mipyme scale are not the same. A company can be small for tax advances and medium or large for the minimum wage.
- The RD$23,223 is a base for social security caps, not a tariff. Pay follows the sector and company size.
- The Mipyme resolution file is labelled for 2025 and is the latest we found on the ministry site, so check for a newer indexation.
- Banco Central rate columns differ by sheet, daily, average and period end. Quote which one you use.
- The law states the art. 33 audit test in public sector minimum salaries, and we did not find an official peso amount for it, so ask your auditor.
- Fines in minimum salaries are not always tied to the same salary figure in the text. Confirm the base with DGII or counsel before budgeting.
Sources
- Banco Central, spot reference exchange rates
- Reglamento Cambiario, JM 250911-01
- Resolución CNS-01-2025
- TSS caps notice
- TSS questions page
- Ley 87-01 as amended, CNSS
- Resolución MICM 079-2025
- DGII notice 10-26
- Ley 30-26, DGII
- Código Tributario, Title I, DGII
- Ley 3-02, MICM copy
- Ley 155-17, Superintendencia de Bancos
- DGII guide for new taxpayers, December 2025
Related pages
- labor/minimum-wage
- labor/social-security-contributions
- fx/fx-market-and-exchange-rate
- taxes/advance-payments
- taxes/personal-income-tax
- taxes/penalties-interest-and-amnesty
- fx/cash-and-border-reporting
- start/tax-and-compliance-calendar
- /country/dominican-republic/
- /calendar/
- Live dashboard
Related: Dominican Republic country profile · live dashboard · central bank and release calendar · our posts on X
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