Updated on: 2025/08/04 14:35 (UTC)
Overview
Panama, which officially is known as the Republic of Panama, is a constitutional republic and the southernmost country in North America. Its mainland is bordered by Costa Rica to the west and Colombia to the south. Numerous islands are included within Panama, and Panama’s most populous island group is the Bocas del Toro Archipelago in the northeast of Panama’s Bocas del Toro Province, which is the country’s northwesternmost province. Panama has the sole canal linking the Atlantic and Pacific oceans. The Pacific Ocean borders Panama to its south and the Atlantic Ocean borders Panama to its north. Panama is divided into 10 provinces (provincias) and three province-level indigenous regions (comarcas indígenas).
The provinces of Panama are Bocas del Toro, Chiriquí, Coclé, Colón, Darién, Herrera, Los Santos (The Saints), Provincia de Panamá (Panama Province), Panamá Oeste (West Panama), and Veraguas. The three province-level indigenous regions are Emberá-Wounaan (Emberá), Guna Yala (Kuna Yala), and Ngäbe-Buglé. An additional two indigenous regions have district-level status within provinces: Madungandí in Provincia de Panamá and Wargandí in Darién.
The primary written and spoken language used in Panama is the Spanish language, which also is Panama’s official language. The English language is commonly used in Panama. Among the indigenous languages used in Panama are Buglere, Emberá, Guaymí (Ngäbere), Kuna (Guna), and Wounaan. The writing system for the Spanish language is an alphabetic writing system with Latin script that includes the 26 letters of the English alphabet plus four additional letters: ch, ll, ñ, and rr, with the first, second, and fourth of these additional letters having the status of digraphs formed from two other letters. With regard to accent marks (diacritics) used in Spanish, the third of these additional letters is the combination of the letter n and a tilde ( ̃ ), the acute diacritic ( ́ ) is commonly used over vowels, and the diaeresis ( ̈ ) is used in rare situations. In Spanish, the country of Panama’s name is rendered as Panamá. The directionality that is used for written Spanish text, as is used for English writing, is progression along horizontal lines from left to right, with successive horizontal lines read from top to bottom.
Panama’s currency is the Panamanian balboa.
Employers in Panama are responsible for withholding income taxes and social taxes from employees and paying additional social tax contributions. Employers must also comply with the labor code’s provisions relating to mandatory compensation and benefits.
Foreign workers in Panama generally are subject to the same laws as Panama citizens in relations to taxes, compensation, and benefits. Foreign workers must obtain the proper work permits, visas and/or residency permits in order to work legally in Panama.
Panamanian citizens working in the United States are covered by U.S. tax law with possible work status exclusions applying. Work within the U.S. states and territories is covered by various labor laws.
News articles regarding payroll in Panama are available in
CURRENCY DETAILS
The currency of Panama is the Panamanian balboa (B/.), also known simply as the balboa. The internationally recognized three-letter currency code for the Panamanian balboa is PAB, which also is one of the currency’s commonly used currency symbols. The plural form of Panamanian balboa is Panamanian balboas. In addition to the Panamanian balboa, the U.S. dollar is recognized by Panama’s Financial Coordination Council (Consejo de Coordinación Financiera), which is a government entity, as an official currency of Panama.
While the vast majority of currencies do not have a fixed exchange rate with the U.S. dollar, the Panamanian balboa has a fixed exchange rate ratio with the U.S. dollar of 1 to 1.
When an amount of Panamanian balboas is written using the currency symbol B/. or one of its variants (B/, B, and B.), the symbol precedes the numerical value with a space or no space between the numerical value and symbol.
When an amount of Panamanian balboas is written using the currency symbol PAB or its variant PAB., the symbol either precedes or follows the numerical value with a space between the numerical value and symbol.
One hundredth ( 1 ⁄ 100 ) of a Panamanian balboa is referred to as a centésimo, with the plural form of centésimos.
When amounts of Panamanian balboas are written in Spanish, the comma that in English separates the thousands place from the hundreds place usually is rendered, which is an exception to the general rule in Spanish that a dot (.) is used to separate the thousands place from the hundreds place, although a dot sometimes is used in Panamanian dialects of Spanish to separate the thousands place from the hundreds place. When amounts of Panamanian balboas are written in Spanish, the dot that in English separates the ones place from the tenths place usually is rendered, which is an exception to the general rule in Spanish that a comma is used to separate the ones place from the tenths place, although a comma sometimes is used in Panamanian dialects of Spanish to separate the ones place from the tenths place.
TAXES
The national government of Panama enacts laws regarding income taxes. Employers generally are responsible for withholding income taxes and social taxes from all employees and paying additional social tax contributions.
Panama’s tax year is the calendar year, beginning on Jan. 1 and ending Dec. 31.
Coronavirus (Covid-19) Guidance: Effective May 6, 2021, penalties and interest are waived on outstanding social security contribution payments that were due as of March 31, 2021, for qualified employers. To take advantage of the amnesty program, which was enacted through Law 215 of 2021, employers must pay at least 50% of the outstanding contribution balance within 24 months of the law’s effective date.
Income Taxes
Income taxes are payable and administered by the General Directorate of Revenue (Dirección General de Ingresos, abbreviated as DGI), which is part of the Ministry of Economy and Finance (Ministerio de Economía y Finanzas).
Coverage: All administrators, manager, and owners or representatives of a business or establishment, must withhold income taxes from all employees.
Income taxes are only assessed on income from Panamanian sources.
Employees: Employees are defined as those who are remunerated for continuous services for at least one week.
Rates and Thresholds: Income tax rates are levied on a progressive scale, with rates ranging from zero to 25%.
Panama’s national personal income tax rates and minimum and maximum amounts of annual income for each tax bracket are as follows:| Range of Annual Income (Panamanian Balboas) | Income Tax Rate |
|---|---|
| Up to B/. 11,000 | Zero |
| More than B/. 11,000 and up to B/. 50,000 | 15% |
| More than B/. 50,000 | B/. 5,850, plus 25% in excess of B/. 50,000 |
Registration: Employers are required to register in the Single Registry of Taxpayers (Registro Único de Contribuyente, abbreviated as RUC) within one month of commencing business activities. Employers also must obtain a tax identification number from the DGI.
Employees must file a declaration of personal deductions (declaración de deducciones personales) with their employer by the end of the first week of employment or within 30 days of any modifications to the deductions they wish to claim.
Taxable Amounts: Taxable income generally includes proceeds from work remunerated with salary, wages, representation costs and payments in kind. This includes bonus, daily wages, commissions, pensions, discounts, subsidies, use of an employer’s vehicle or residence, recreational travel costs, and educational subsidies for family members.
All termination payments up to B/. 5,000 are exempt from income taxes as are medical insurance costs and indemnities for work related accidents.
Withholding Methods: Employers must withhold income taxes from all paychecks and must take into account each employee’s declaration of personal deductions. If employers have not received the declaration from an employee, employers must assume that the employee is not claiming any deduction.
Returns and Remittance: Employers must remit income tax withheld from employment income by the 30th day of the month following the month when the payments were made for which that income tax was required to be withheld.
Employers must remit amounts withheld from the paychecks of nonresidents within 10 days of withholding. Residents generally are considered those who reside in Panama for 183 days or more in a calendar year.
Employers must file Form 34, Monthly Withholdings Form (Planilla Mensual de Retenciones), on a monthly basis to detail income tax withheld from employment income. The Form 34 detailing income tax withheld from employment income paid to employees during a month generally is due by the 30th day of the following month, although each Form 34 detailing data applicable to the month of January is due by the end of the immediately subsequent February. Form 34 must be filed electronically using the DGI’s e-Tax 2.0 online portal.
Employers must file Form 03, Presentation of the List of Employees and Salaries Earned (Presentación de la Lista de Empleados y Sueldos Devengados), on an annual basis to detail the total amounts that employees were paid during a year and the total income tax that was required to be withheld from those payments for that year. The form must be filed by May 31 of the year following the reported year. Form 03, as with Form 34, must be filed electronically using the DGI’s e-Tax 2.0 online portal.
Employers on an annual basis must provide each employee with a withholding certificate that details amounts withheld from the employee for a year. An employee’s withholding certificate must be provided to the employee by Jan. 31 of the year following the reported year.
Recordkeeping: Employers must save all records of payments, amounts withheld, and remitted for at least seven years. The statute of limitations on tax liabilities is seven years, but the statute of limitations on tax remittances is 15 years. The National Financial Authority may conduct financial audits for taxes owed up to three years prior to the date of the audit.
Penalties: Employers that fail to file tax returns shall be liable to a fine of up to B/. 5,000 for the first delinquency, and up to B/. 10,000 for repeated delinquencies. In addition, the employers’ business may be subject to closure for two days, or up to 10 days in the case of repeated delinquencies.
Employers that fail to remit taxes are subject to a penalty of 10% and interest on the tax due.
Employers found guilty of tax fraud are subject to a fine of between five and 10 times the tax not remitted, imprisonment of up to one year, or both.
Taxes that are 60 days overdue or more are referred to the judicial system.
Social Taxes
Social taxes are administered by the Social Security Fund (Caja de Seguro Social, abbreviated as CSS) and payable by employers and employees. Social security covers old age pension, invalidity and survival grant, sick leave provisions, and maternity leave provisions.
Coverage: All employers generally must register employees with the social security fund, withhold employee contributions, and make monthly social security contributions for all employees. Employers are defined as any entity that enlists the services of a worker in connection with a contract, either explicit or tacit, in exchange for a salary or wage.
Rates and Thresholds: Employers generally are responsible for contributing 22% of payroll.
Employers are required to contribute 12.25% of employees’ monthly salary, while employees must make contributions of 9.75% of their salary.
Registration: Employers must register with CSS within the first six days of beginning operations. Employers must register with CSS by filing an application for an employer’s registration card, a professional risks registration form, and a description of business operations among other documents with CSS. Additional requirements apply to domestic employers and employers in the construction industry. Upon an employer’s registration, CSS provides the employer with an employer number.
Employers must register with the Income and Economic Benefits System (Sistema de Ingresos y Prestaciones Económicas, abbreviated as SIPE) of CSS in order to make payments online after having registered with CSS.
All employers must ensure that their employees are registered with social security, which employees are obligated to do on their own, within six days of the employees’ hire dates. Employers must register employees who aren’t registered through SIPE.
Taxable Amounts: Employer and employee contributions are assessed on salary, paid in cash or in kind, which is defined by the social security law to include commissions, vacation pay, bonuses, expenses of more than 25% of one month’s salary, tools that exceed 50% of one month’s salary, and legal representation costs. Items exempted from the calculation of salary include the thirteenth month’s payments, severance payments, dividends not paid as salary, bonuses of under one month’s pay, and travel allowances.
Returns and Remittance: Employers must file returns by the 20th of day every month and after filing returns, must make remittances and payments by the end of that month. Returns must be filed electronically using the CSS’s SIPE portal.
Recordkeeping: The statute of limitations on withholding and paying social security contributions is 20 years from the date on which payments are due.
Penalties: Each case of failure to register with CSS or to register employees with CSS is punishable with a fine ranging between B/. 100 and B/. 5,000.
Employers that file incorrect returns are subject to fines ranging from B/. 300 to B/. 20,000.
Employers that file incomplete returns are subject to fines ranging from B/. 100 to B/. 25,000.
Other Taxes
Education Insurance (Seguro Educativo) Tax: An education insurance tax is assessed by the government and collected by CSS. Employers are required to pay on a monthly basis an education insurance tax equivalent to 1.5% of each employee’s monthly salary, while employees are assessed an education insurance tax rate of 1.25% of their salary.
Workers’ Compensation Insurance: Employers must pay workers’ compensation insurance, which covers work-related personal injuries, occupational diseases, and death. Contribution rates range from 0.56% to 5.67%, depending on the nature of business activities and other risk factors.
State/Jurisdiction Taxes
Taxes on employment income are not assessed by any of Panama’s provincias or local jurisdictions.
COMPENSATION AND BENEFITS
Employers in Panama must uphold provisions related to the minimum wage, overtime, hours of work, holiday, leave, wage payment, housing and transportation, thirteenth month’s payment, termination payments, and recordkeeping provisions. Retirement plans and workers’ compensation are covered under social taxes. These provisions are enforced by the Ministry of Labor.
The Labor Code is the collection of laws and their amendments that regulate labor contracts in Panama. The Ministry of Labor enforces the labor code while the National Assembly updates its provisions.
Minimum Wage
In Panama, minimum wages vary based on region and occupation. The Ministry of Labor and Job Development separates Panama’s territory into two regions with regard to minimum wage enforcement. Region 1 consists of districts specified by the ministry and Region 2 consists of the rest of Panama’s territory. Industry-specific minimum wages for Region 1 typically are higher than those of Region 2.
Effective starting Jan. 15, 2020, Panama’s hourly minimum wages range from B/. 1.55 to B/. 4.67. Effective from Jan. 1, 2018, to Jan. 14, 2020, Panama’s hourly minimum wages ranged from B/. 1.53 to B/. 4.45.
Overtime
Overtime is assessed for work performed in excess of the shifts described below. Overtime work must be paid at a premium of 25% for daytime shifts, 50% for nighttime shifts, and 75% for mixed shifts. Work on holidays must be compensated at 50% more than normal wages. Work on a weekly rest day must be compensated at 150% above normal wages.
Hours of Work
The maximum workweek is between 42 and 48 hours depending on the shift. The maximum workweek for daytime shifts or shift between 6 a.m. and 6 p.m. is 48 hours and the maximum workday is eight hours a day. The maximum workweek for nighttime shifts or shifts between 6 p.m. and 6 a.m. is 42 hours and the maximum workday is seven hours. The maximum mixed shift workweek, or a workweek comprised of hours across different shifts with no more than three nighttime hours per shift, is 45 hours per week and 7.5 hours per day.
Employers must grant employees with a daily rest of between half an hour and two hours for every normal shift. Employers must grant nursing mothers with a 15 minute break every three hours or a 30 minute break twice a day. Every week, employers must provide workers with a weekly day of rest, generally on Sunday.
Holidays
The mandatory paid public holidays specified in Panamanian law are:
- Jan. 1: New Year’s Day
- Jan. 9: Martyr’s Day
- Tuesday of Carnival
- Good Friday
- May 1: Labor Day
- July 1: Inauguration Day (only occurs when a new president takes office)
- Nov. 3: Separation from Colombia Day
- Nov. 5: Colón Day
- Nov. 10: Los Santos Uprising Day
- Nov. 28: Independence Day (from Spain)
- Dec. 8: Mothers’ Day
- Dec. 25: Christmas Day
If a holiday falls on Sunday, it is moved to the following Monday. If a worker’s mandatory day of rest is not Sunday and a holiday falls on that day, the worker affected must be given any other day of the same week as a rest day.
Leave
Full-time employees are entitled to 30 days of paid annual leave each year. The leave accrues after 11 months of continuous employment and may be taken in fractions of 15 days at a time.
Sick leave: Employers must grant employees with 18 days of sick leave per year. In addition, social security provides up to 26 weeks of payments to those who have used all of their sick leave in a given year.
Maternity leave: Employers must grant pregnant employees with 14 weeks of paid maternity leave, six weeks before the anticipated delivery date and eight weeks after the delivery date. Employers must pay the difference between the amounts due to employees from social security and the employees’ normal salaries.
Wage Payment
Employers must pay workers in Panamanian balboas or U.S. dollars and employees must be paid on a regularly scheduled time or at the completion of a given project. Salaries generally must be paid at least monthly.
Employers are required to provide employees with a pay slip.
Bonuses and Special Benefits
Housing and Transportation: Employers must either provide all employees who work more than five kilometers from their homes with housing closer to work, or pay for their transportation costs.
Thirteenth Month Payments: All employers must remunerate employees with a 13th month bonus. This bonus must be equal to a twelfth of employees’ annual salary. The payment must be paid in three installments, with each installment equal. The payments generally must be paid on April 15, Aug. 15 and Dec. 15. All workers, no matter how long they have worked, are entitled to a thirteenth month’s payment.
Termination Pay
Employers that terminate employees without justification must provide them with an indemnity commensurate with the amount of time they have been employed.
For employees who began working after Aug. 12, 1995, the following amounts are due nonprogressively:
- employed more than one year but less than 10 years: 3.4 week’s pay for every year worked;
- employed more than 10 years: one week’s pay for every year worked.
For employees who began working after April 2, 1972 and before Aug. 14, 1995, the following amounts are due progressively:
- employed less than one year: one week’s pay for every three months worked;
- employed more than a year but less than two years: one week’s pay for every two months worked;
- employed more than two years but less than 10 years: three weeks pay for every year worked;
- employed more than 10 years: one week of pay for every year worked.
Additional amounts are owed to workers who began work before April 2, 1972.
Employers also must make termination payments of one week’s salary per year of service to employees on indefinite contracts. This increase only takes into account the previous five years worked.
Severance Fund: Employers must set aside 5% of the maximum possible termination pay due to their employees with indefinite contracts per month of work three times every year. Employers must deposit these amounts in an approved bank unaffiliated with the employer. The exact timing of the payments as well as the exact location of the fund must be agreed upon in all indefinite employment contracts. Upon termination, all indemnities are first paid out of these funds, and all amounts outstanding are then paid by employer. These contributions are considered a tax deductible expense from employers’ income taxes. Employers are entitled to the all the profits and remaining amounts in these funds after all termination payments have been made.
Workers’ Compensation
All employers that register their employees with social security and pay workers’ compensation insurance generally are covered against workers’ compensation claims. Employers that fail to register their employees are responsible for the workers’ compensation claims that otherwise would have been covered by social security in addition to fines assessed by the Social Security Fund.
Recordkeeping
Employers must maintain a record of work schedules and hours worked for all employees.
FOREIGN WORKERS
Foreign workers are entitled to the same rights as Panama citizens and are generally covered by the same tax and workplace laws.
Visas: Foreign workers generally must obtain a work permit and a visa or temporary residency permit in order to work legally in Panama.
In order to apply for a work permit, employers must apply to the Ministry of Labor.
Special worker’s visas exist for employees in show business. These visas are valid for up to nine months. Employers that wish to receive solicit this visa for an employee must be registered with the National Immigration Service as a show business. In order to apply for this visa, foreign workers must apply with the National Immigration Service.
Temporary worker’s visas allow foreign workers to work for one given employer for a period of up to three months. Foreign workers may apply for the visa at the National Immigration Service and must pay all income tax due from their work contract upon applying.
Domestic worker’s visas allow foreign workers to work and reside in Panama for 1 year.
Special visas also exist for those on business travel, working in the tourism or working as an executive in the free trade zone of colon.
In order to obtain a temporary residency permit, foreign workers must be making more than B/. 950 a month. Employees must pay all social security contributions due in the next nine months before applying for the permit with National Immigration Service.
Foreign workers may make up a maximum of 10% of an employer’s workforce.
Taxes: Foreign workers generally are required to pay income taxes and social taxes at the same rates as Panamanian citizens. Their employers generally must register them with the tax authorities and withhold taxes from their paychecks as they would for Panama residents.
Wages/Payments: All salary payments must be made in accordance with the Labor Code. Salary payments must be made in either Panamanian balboas or U.S. dollars.
WORKING IN THE UNITED STATES
Foreign workers from Panama must meet general visa requirements and be certified to be employed in the United States. General visa requirements for the U.S. are included in the separate
U.S. employers also must check the names of all new-hires and employees against the Specially Designated Nationals and Blocked Persons List, administered by the Treasury Department’s Office of Foreign Assets Control (OFAC). Because OFAC prohibits financial transactions with individuals on the list, employers cannot employ them and may face fines for failing to comply.
Panamanian workers also are eligible to work in the U.S. under previous H-2B visas, which cover labor or services of a temporary or seasonal nature in occupations other than agriculture or registered nursing. The number of previous H-2B visas issued each year is limited by U.S. law.
For tax purposes, Panamanian citizens are subject to U.S. employment-based taxation on income earned in the U.S. unless they work under specific visa types that exempt earnings from taxes.
State and local taxation of Panamanian workers also can apply.
The U.S. labor laws apply to all workers employed and providing services in the country.
Work eligibility as an employee is contingent upon Department of Homeland Security and Labor Department approval and the employee receiving a U.S. Social Security number from the Social Security Administration.
Tax ResidencyIn general, employees working in the U.S. on a temporary basis are considered nonresidents for tax purposes unless they qualify for resident status. Employees can be granted permanent resident status through the so-called green card test or if they meet the substantial presence test under the U.S. tax code. More information on these requirements is in the
Permanent residents are subject to U.S. tax requirements the same as U.S. citizens and are taxed under the U.S. system on their worldwide earnings.
Income Taxes Generally, nonresidents in the U.S. who are from Panama and are working in the U.S. are subject to U.S. taxes based on their U.S.-sourced income. Income is taxed differently based on whether it is categorized as wage income or nonwage income, which includes interest and dividends.
A Form W-4, Employee’s Withholding Certificate, must be filed by each employee with their employer. All nonresidents in the U.S. who are from Panama and are working in the U.S. must claim “single” in Step 1c, regardless of marital status; write “Nonresident Alien” or “NRA” in the space under Step 4c of the form; and may not claim “exempt” in the space under Step 4c.
Nonresident alien employees may adjust withholding using Step 2b or 2c of the Form W-4; certain employees also may be able to use Steps 3, 4a, or 4b. More information about Form W-4 requirements for nonresident alien employees is available in the
Although the versions of Form W-4 issued in 2020 or later significantly differ from the versions issued in 2019 or earlier, nonresident employees that filed a valid version of Form W-4 from 2019 or earlier with their employer do not need to file another Form W-4 with the employer unless they need to implement a change for their withholding. On Forms W-4 issued in 2019 or earlier, nonresident alien employees were required to check the “single” box on line 3, regardless of marital status; write “Nonresident Alien” or “NRA” above the dotted line on line 6; and were not permitted to claim “exempt” on line 7 of the form.
An additional amount is added to a nonresident alien employee’s wages for calculating federal income tax withholding, with the amount based on pay period frequency and the date of the employee’s most recently filed Form W-4. The table of additional amounts applicable to Forms W-4 from 2020 or later and the table applicable to Forms W-4 issued before 2020 are available in the
Nonwage income and self-employed foreign workers can be subject to income tax withholding at a flat rate of 30%.
Additionally, foreign workers may be taxed differently based on the specific type of visa they hold.
Tax treaties: Panama and the U.S. do not have a tax treaty.
Social Taxes: Most foreign workers are subject to paying into the U.S. Social Security system. Foreign nationals who are exempt from paying income tax and who do not have the eligibility to receive a social security number may not be required to pay social taxes. Foreign workers contributing to Social Security for a certain time period may be eligible to receive benefits.
Generally, foreign workers in the U.S. that have specific visas as exchange visitors or students or who are temporarily in the U.S. for agricultural work are not subject to social taxes on income that is obtained from the purpose in which they originally entered the U.S.
Totalization Agreements: Panama and the U.S. have not entered into a social tax totalization agreement.
Wage Payment: Under certain visas for certain types of employment, employers are required to pay foreign workers the higher of either the prevailing wage or the actual wage that is paid to U.S. workers that have similar skills and qualifications.
There are no particular requirements that employees be paid in U.S. dollars.
TREATY ARRANGEMENTS
Panama has entered into more than 10 income tax treaties, but has not entered into an income tax treaty with the United States. Panama does not have a totalization agreement with the United States for social tax coverage purposes.
The countries with which Panama has a bilateral income tax treaty in effect are Barbados, Czech Republic, France, Ireland, Israel, Italy, Luxembourg, Mexico, Netherlands, Portugal, Qatar, Singapore, South Korea, Spain, United Arab Emirates, the United Kingdom, and Vietnam.
Panama has totalization agreements for social tax purposes with more than 20 countries. The countries Panama has agreements with are Andorra, Argentina, Bolivia, Brazil, Chile, Colombia, Costa Rica, Cuba, Dominican Republic, Ecuador, El Salvador, Guatemala, Honduras, Mexico, Nicaragua, Paraguay, Peru, Portugal, Serbia, Spain, Uruguay, and Venezuela.
RESOURCES
All resources in English unless otherwise noted.
General
U.S. State Department: U.S. Relations With Panama
U.S. Central Intelligence Agency:
- The World Factbook: Panama
- The World Factbook: Languages
U.S. Department of Commerce: Export.gov: Panama - Market Overview
Currency Details
International Organization for Standardization: Currency Codes - ISO 4217
Unicode Consortium: Currency Symbols
United Nations: United Nations Terminology Database: Panama
Taxes
General Directorate of Revenue (Spanish)
The Social Security Fund (Spanish)
The National Finance Authority (Spanish)
Compensation and Benefits
Ministry of Labor (Spanish)
Ministry of Labor, Minimum Wages
Foreign Workers
Ministry of Labor, Work Permit Requirements
National Immigration Service (Spanish)
Visa Regulation (Spanish)
Working in the United States
U.S. Department of Labor:
- Foreign Labor Certification
- Hiring Foreign Workers
U.S. Internal Revenue Service:
- IRS Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens
- IRS Publication 15, Circular E, Employer’s Tax Guide
- IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
- IRS Publication 519, U.S. Tax Guide for Aliens
- IRS Publication 901, U.S. Tax Treaties
U.S. Tax Treaties Summaries
Treaty Arrangements
The National Finance Authority, List of International Conventions (Spanish)