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Dominican Republic: Minimum wage for social security contributions

Contribution threshold for family health insurance, labor risks insurance, and the old age, disability and survivors insurance

February 16, 2024

The Dominican Social Security Treasury (TSS) issued Resolution No. 1-2024, which sets forth the minimum wage for purposes of calculating the contribution threshold for family health insurance, labor risks insurance, and the old age, disability and survivors insurance, of the contributory regime of the Dominican Social Security System (SDSS).

  • The amount of the national minimum wage is fixed at RD $19,352.50, which would be effective as of the 1 February 2024.
  • The payroll contribution threshold of the contributory system of the SDSS for such insurance policies would be the following:
    Contributory Regime
    Effective 1 February 2024

    Labor Risks Insurance

    RD $77,410

    Family Health Insurance

    RD $193,525

    Old Age, Disability and Survivors Insurance

    RD $387,050

    For more information, contact a KPMG tax professional in the Dominican Republic:

    José Manuel Romero | joseromero1@kpmg.com

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