Dominican Republic Statutory social-insurance contributions

What this value means

WHAT A PAYROLL ENGINE GETS WRONG IN THE DOMINICAN REPUBLIC. 1. THERE ARE THREE DIFFERENT CEILINGS ON THE SAME PAYSLIP AND THEY DIFFER FIVEFOLD. Pensions stop at 20 national minimum wages (RD$ 464.460,00), health at 10 (RD$ 232.230,00) and occupational risk at 4 (RD$ 92.892,00), all from 1 February 2026. This is the single defining feature of Dominican payroll and the error that costs the most: applying the pension ceiling to health over-collects on every salary above RD$ 232.230, and applying the health ceiling to pensions under-collects above it. Between RD$ 92.892 and RD$ 232.230 only two branches are running; above RD$ 232.230 only pensions; above RD$ 464.460 only INFOTEP. 2. INFOTEP HAS NO CEILING AT ALL. The 1 % employer training levy under Ley 116-80 is not an SDSS branch and the minimum-wage multiples do not touch it. For a highly-paid employee it is the only charge still running. 3. THE CEILINGS ARE MINIMUM-WAGE MULTIPLES, NOT PESO AMOUNTS, AND THEY MOVED ON 1 FEBRUARY 2026. The national minimum salary used for the contribution ceilings went from RD$ 21.674,80 to RD$ 23.223,00, moving all three ceilings at once: RD$ 86.699,20 to RD$ 92.892,00; RD$ 216.748,00 to RD$ 232.230,00; RD$ 433.496,00 to RD$ 464.460,00. Store the multiples (4, 10, 20) and the minimum salary; never cache the pesos. Note the step date is 1 FEBRUARY, and that the previous set had applied from the April 2025 billing period — the Dominican cycle is neither annual-on-January nor fixed. 4. THE EMPLOYEE PAYS NOTHING FOR OCCUPATIONAL RISK OR FOR INFOTEP ON ORDINARY PAY. The employee's regular deduction is exactly 5,91 % — 2,87 % pensions plus 3,04 % health. The 0,5 % INFOTEP worker levy attaches only to gratificaciones anuales, so it never appears on an ordinary monthly payslip. 5. THE TWO 7,1 % FIGURES ARE NOT THE SAME NUMBER. The employer pays 7,10 % for pensions and 7,09 % for health. They differ by a hundredth of a point, they belong to different branches, and they stop at different ceilings. Merging them into one 14,19 % line produces the right answer only below RD$ 232.230. 6. THE FONDO DE SOLIDARIDAD SOCIAL IS COUNTED TWO DIFFERENT WAYS IN THE PUBLIC RECORD. 0,40 % of the pension contribution is destined to that fund under the statutory distribution. Some Dominican employer-cost summaries present it as a SEPARATE employer line on top of the 7,10 %, producing an employer TSS total of 15,69 %–15,99 %; read as a destination within the contribution, it is not additional and the employer TSS total is 15,19 %–15,49 % including INFOTEP. This record serves 7,10 % as the employer's pension share. An engine reconciling to a published Dominican employer total must establish which convention that total uses before treating a difference as an error. 7. THE OCCUPATIONAL-RISK BAND IS UNUSUALLY NARROW. 1,10 % to 1,40 %, three tenths of a point, assigned by IDOPPRIL on the employer's risk level. Unlike Colombia, Chile or Panama, the Dominican Republic does not grade this branch steeply, so an engine that treats it as a major variable is over-engineering — but the value is still per-employer and must be read from the TSS notification, and the branch is capped at the lowest of the three ceilings. 8. EVERYTHING GOES THROUGH ONE COLLECTOR. Pensions, health, occupational risk and INFOTEP are all remitted through the Tesorería de la Seguridad Social on a single return, which is why the four are constantly conflated. They have different statutes (Ley 87-01 for three, Ley 116-80 for INFOTEP), different administrators (AFP, ARS, IDOPPRIL, INFOTEP), different ceilings and different payer splits. Total for an ordinary private-sector employee: employee 5,91 % of the salario cotizable, with each half stopping at its own ceiling; employer 15,19 % to 15,49 % (7,10 pensions + 7,09 health + 1,10 to 1,40 occupational risk + 1,00 INFOTEP), each component stopping at its own ceiling except INFOTEP, which does not stop. SUB-NATIONAL VARIATION: none. All rates and all three ceilings are national and identical in all 31 provincias and the Distrito Nacional. The Dominican Republic has no provincial payroll levy and no regional social-insurance rate. The only variation is by the EMPLOYER'S RISK LEVEL as assigned by IDOPPRIL (a three-tenths-of-a-point band on one branch) and by the EMPLOYEE'S SALARY against the three ceilings — never by geography. Note that the national minimum SALARY for wage purposes varies by sector and enterprise size in the Dominican Republic, but the figure that drives these ceilings is the single national minimum salary of the formal private sector used by the TSS, which is one number for the whole country. WHAT WE DO NOT PUT A NUMBER ON: 1. A single Seguro de Riesgos Laborales rate — rate_total and rate_employer null. The 1,10 %–1,40 % band and the fixed-plus-variable structure are served; the per-employer value is assigned by IDOPPRIL and must be read from the employer's own TSS notification. 2. The internal distribution of the pension contribution between the cuenta personal, the seguro de vida del afiliado, the AFP comisión, the Fondo de Solidaridad Social and the operation of the SDSS. The destinations are named in the pension branch's instrument, but the component percentages were not read from Ley 87-01 and are not asserted — which matters because the Fondo de Solidaridad Social component is exactly the figure over which the public record disagrees. 3. The resolution number of the TSS instrument fixing the ceilings applicable from 1 February 2026. The amounts, the minimum salary they rest on and the effective date are served; the preceding instrument is identified as Resolución TSS 01-2025 on the strength of the Presidencia's own announcement, and the current one is not given a number because none was verified. 4. The salario de Navidad (thirteenth month), the bonificación and the cesantía. Mandatory Dominican employer costs, but labour-code entitlements rather than percentage contributions to a social-insurance branch. Note that the salario de Navidad is outside the salario cotizable, and that the 0,5 % INFOTEP worker levy attaches to gratificaciones. 5. The AFP's own commission as a separate rate. Unlike Chile and Peru, the Dominican AFP commission sits inside the statutory pension contribution rather than being charged on top of it, so there is no separate payroll line and no provider dimension to model. ALREADY LEGISLATED, NOT YET IN FORCE: no change to any of the four rates is on the statute book. The live variable is the ceiling set, which moves whenever the TSS re-fixes the national minimum salary used for the régimen contributivo. WHAT WILL MOVE, AND WHEN: all three SDSS ceilings, together, on the next TSS resolution. The current set took effect on 1 February 2026 on a minimum salary of RD$ 23.223,00; the preceding set had run from the April 2025 billing period on RD$ 21.674,80. The cadence is set by the TSS rather than by a fixed calendar, so RE-VERIFY QUARTERLY rather than annually, and treat any ceiling more than one adjustment old as wrong on all three branches at once. SOURCING CAVEATS: The ceilings, their minimum-wage multiples and their February 2026 effective date are taken from Dominican reporting of the TSS's announcement, cross-checked against the Presidencia de la República Dominicana's own communiqué of the immediately preceding set — that communiqué states Resolución 01-2025, a minimum salary of RD$ 21.674,80, ceilings of RD$ 86.699,20, RD$ 216.748,00 and RD$ 433.496,00, application from the April 2025 billing period and expiry on 1 February 2026 when adjusted figures take effect. The current figures are exactly 4, 10 and 20 times the RD$ 23.223,00 minimum salary, which is an internal check that they belong to the same rule. The contribution percentages — 7,10/2,87 for pensions, 7,09/3,04 for health, 1,10 %–1,40 % for occupational risk and 1 % plus 0,5 % on bonuses for INFOTEP — are taken from consistent Dominican professional and payroll sources citing Ley 87-01 and Ley 116-80; the articles of neither Law were opened, so no article numbers are cited. THE ONE UNRESOLVED POINT is whether the 0,40 % Fondo de Solidaridad Social is a destination inside the pension contribution or an additional employer line; both readings appear in current Dominican sources and both are described in the pension branch's notes and in point 6 above rather than being resolved by assertion. Employee and employer shares are stated separately: the employee figure is what leaves the payslip, the employer figure is cost of employment and is not a deduction.

Get it programmatically

curl https://latamref.dev/v1/do/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://latamref.dev/v1/do/social-contributions/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/do/social-contributions

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The same figure elsewhere: Ecuador · El Salvador · Guatemala · Guyana · Honduras · all 22