Question 1

How much does CSS deduct from the worker?

Accepted Answer

9.75% reference. On $1,500: $146.25 CSS + $18.75 education tax (1.25%) = $165.

Question 2

How much does the employer pay?

Accepted Answer

12.25% CSS + 1.50% education tax. On $1,500: $183.75 + $22.50 = $206.25.

Question 3

Is it the same as Nicaragua INSS?

Accepted Answer

No. Nicaragua uses ~7% employee and ~22.5% employer. Panama splits CSS and education tax in USD.

Question 4

Are the rates fixed?

Accepted Answer

They are editable references. Confirm with CSS or payroll.

Question 5

Does this include income tax?

Accepted Answer

No. This page is CSS + education tax only. Use Panama net salary for take-home pay.

Panama CSS calculator

Panama CSS 9.75% + education 1.25%