Panama’s social security agency has extended payroll contribution deadlines for eligible employers affected by the October 9 earthquake in Coclé, Herrera, Los Santos and Veraguas.
The Caja de Seguro Social announced the special calendar on November 6. It covers employer and worker contributions for September, October and November 2026. Employers covered by the measure can settle those contributions within the revised deadlines without additional surcharges, subject to the conditions approved by the agency.
September contributions can be billed through November 15 and paid through December 31. For October, the billing deadline moves to December 15, with payment also due by December 31. November contributions can be billed through January 15, 2027, and paid through January 31.
The dates for billing and payment are separate. Employers with both September and October contributions outstanding have the same final payment date for those two months, but the billing deadlines come a month apart.
The extension gives businesses more time to meet existing obligations while recovering from disruption caused by the earthquake. The announcement does not cancel the contributions or describe a nationwide change to the regular payroll calendar.
The measure addresses a different part of the recovery from the emergency financing Panama announced in October for humanitarian assistance and housing reconstruction. It deals specifically with social security contributions owed by employers in the four named provinces.
The public notice does not set out the documentation needed to show that a business was affected by the earthquake. Employers unsure whether the extension applies to them should confirm their status with the CSS before relying on the revised dates.
Sources: CSS
