Countries › Dominican Republic › Guide › 6. Taxes › Payroll taxes in the Dominican Republic: TSS rates, 2026 caps, INFOTEP and fringe benefit tax

Payroll taxes in the Dominican Republic: TSS rates, 2026 caps, INFOTEP and fringe benefit tax

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

Employers pay 7.09% for health, 7.10% for pensions, a risk premium of about 1.1% to 1.3% and 1% to INFOTEP, while workers pay 3.04% and 2.87%, up to capped salaries. The employer also withholds salary income tax by the 10th of the following month. Benefits in kind pay a separate employer tax at the corporate rate.

USD figures use the Banco Central de la República Dominicana reference selling rate of RD$60.8594 per US dollar for 28 October 2026, the latest row in its published rate file on the verification date, rounded to the cent.

Key facts

Employer pension	7.10 %Ley 87-01 art. 56, as of 2026-10-30 · in force
Worker pension	2.87 %Ley 87-01 art. 56, as of 2026-10-30 · in force
Employer health	7.09 %Ley 87-01 art. 140, as of 2026-10-30 · in force
Worker health	3.04 %Ley 87-01 art. 140, as of 2026-10-30 · in force
INFOTEP employer levy	1 %Ley 116-80 art. 24, as of 2026-10-30 · in force
Pension salary cap	464460 DOP a monthTSS notice, as of 2026-02-01 · in force
Health salary cap	232230 DOP a monthTSS notice, as of 2026-02-01 · in force

The rule

1. Pension contributions total 9.97% of the 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 insurance totals 10.13%: 3.04% from the worker and 7.09% from the employer.Ley 87-01 as amended, art. 140, 2001-05-09 official text · verified 2026-10-30

3. Occupational risk insurance is paid wholly by the employer: a fixed 1% plus a variable 0.10% to 0.30% depending on the risk factor, per TSS.TSS questions page, Contributions section, 2026-10-30 official text · verified 2026-10-30

4. Decreto 287-26 approved a new regulation for occupational risk insurance, which the CNSS reported as in force in June 2026.Decreto 287-26, per Presidencia notice, Notice, 2026-06-02 official text · verified 2026-10-30

5. From 1 February 2026 the minimum salary for caps is RD$23,223, and caps are RD$92,892 for risk (4 salaries), RD$232,230 for health (10 salaries) and RD$464,460 for pensions (20 salaries).TSS notice under Resolución 01-2025, Notice, 2026-02-01 official text · verified 2026-10-30

6. Employers pay 1% of the fixed payroll to INFOTEP. Workers contribute 0.5% of profit shares and bonuses, withheld by the employer.Ley 116-80, art. 24, 1980 official text · verified 2026-10-30

7. Employers withhold salary tax monthly using the art. 296 scale. For workers with only one job and no other income, the withholding is final and no return is needed.Ley 11-92, Código Tributario, art. 307 and paragraph, 1992-05-16 official text · verified 2026-10-30

8. Benefits in kind with an individual personal element, such as housing, vehicles or school fees, carry a monthly substitute tax paid by the employer, with the rate following art. 297. Group life and health insurance for all staff is deductible and outside the tax.Ley 11-92, Código Tributario, art. 318 to art. 322, 1992-05-16 official text · verified 2026-10-30

9. The Christmas salary, one twelfth of ordinary annual salary, is exempt even if the amount exceeds five minimum salaries.Ley 30-26, art. 33, 2026-06-18 official text · verified 2026-10-30 · changed: Ley 204-97 amended by Ley 30-26 art. 33.

10. Late TSS payment carries interest at the prior month system average return plus a 0.3% monthly penalty on the unpaid amount.TSS questions page, Payment section, 2026-10-30 official text · verified 2026-10-30

Item	Worker	Employer	Monthly cap
Pension	2.87%	7.10%	RD$464,460
Health	3.04%	7.09%	RD$232,230
Occupational risk	None	1.10% to 1.30%	RD$92,892
INFOTEP	0.5% of bonuses	1% of payroll	None

Rates and caps

Worked example

For a monthly salary of RD$150,000 (about US$2,464.70), the employer pays RD$10,635 health, RD$10,650 pension, RD$1,021.81 to RD$1,207.60 risk on the capped RD$92,892 and RD$1,500 INFOTEP, or about RD$23,899.70 (about US$392.70) at a 1.2% risk rate. The worker pays RD$4,560 and RD$4,305, before income tax.

Step by step

Register with TSS and INFOTEP.
Report staff changes.
Compute caps by branch of insurance.
Withhold salary tax using the DGII table and file by the 10th.
Pay the fringe benefit tax monthly.

Common traps

Caps differ by insurance branch, so a single cap gives wrong numbers.
The risk premium depends on the employer's factor. Confirm it on your TSS notice.
An employer's INFOTEP levy is not capped like TSS.

Sources

Related: Dominican Republic country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

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