Panama: Employment and HR

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Employment law and labour law articles and thought leadership, podcasts, videos and webinars from expert sources across the legal world. Explore articles covering topics such as Discrimination, Employee Benefits and Compensation, Health and Safety, Unfair/Wrongful Dismissal, Whistleblowing, Employment Rights, Outsourcing and Redundancy.
Article
Contabilidad Tercerizada: Cómo Cumplir La Ley 526 En Panamá
La promulgación de la Ley 526 de 2026 en Panamá introduce obligaciones estrictas para las empresas que forman parte de grupos multinacionales y perciben rentas pasivas de fuente extranjera. Con la entrada en vigor fijada para el periodo fiscal 2027, las organizaciones rezagadas se exponen a una tarifa impositiva del 15% sobre su renta neta gravable de fuente externa si no logran demostrar una presencia operativa real dentro del territorio nacional. Ante este panorama normativo, delegar la administración contable y laboral en proveedores locales calificados deja de ser una alternativa de eficiencia para convertirse en un pilar de cumplimiento legal.
Panama Employment
IG
Icaza Gonzalez-Ruiz & Aleman
Article
Outsourced Accounting: How To Comply With Law 526 In Panama
The enactment of Law 526 of 2026 in Panama introduces strict obligations for companies that are part of multinational groups and earn passive income from foreign sources. With entry into force set for fiscal year 2027, organizations that fall behind face a 15% tax rate on their net taxable foreign-source income if they fail to demonstrate a genuine operational presence within national territory. Given this regulatory landscape, delegating accounting and labor administration to qualified local providers is no longer merely an efficiency option, it has become a pillar of legal compliance.
Panama Employment
IG
Icaza Gonzalez-Ruiz & Aleman
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Article
Nuevo Formato Para Reglamento Interno De Trabajo (FERIT)
El Ministerio de Trabajo y Desarrollo Laboral (MITRADEL) de Panamá ha adoptado el Formato Estandarizado para Reglamentos Internos de Trabajo (FERIT) mediante la Resolución Ministerial No. DM-012-2026. Este formato podrá ser utilizado por cualquier empleador con 10 o más trabajadores para garantizar, de manera diligente y eficiente, el cumplimiento de los requisitos necesarios para la implementación del Reglamento Interno de Trabajo en sus empresas.
Panama Commercial
IG
Icaza Gonzalez-Ruiz & Aleman
Article
New Standardized Format For Internal Work Regulations (FERIT)
The Ministry of Labor and Labor Development (MITRADEL) of Panama has adopted the Standardized Format for Internal Work Regulations (FERIT) through Ministerial Resolution No. DM-012-2026. This format may be used by any employer with 10 or more employees to ensure, in a diligent and efficient manner, compliance with the requirements necessary for the implementation of Internal Work Regulations within their companies.
Panama Commercial
IG
Icaza Gonzalez-Ruiz & Aleman
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