Dominican Republic: Contributable Salary to the Social Security System

Author: Amado Sánchez de Camps

In a Sentence dated 31 May 2022, the Labour Chamber of the Supreme Court of Justice confirmed the legality of Resolution 72-03, of 29 April 2003, issued by the National Social Security Council. In its only article, this resolution states that, for contributions to Social Security, the income that will form part of the contributory salary will be the following: ordinary wage, commissions and vacation payments.

The Sentence considered that this rule follows the provisions of article 192 of the Labour Code. Article 192 establishes that the ordinary remuneration earned by the worker as consideration for the service provided, is the one that will be part of the computable salary in the Dominican Social Security System (SDSS).

Key Action Points for Human Resources and In-house Counsel

To fulfill its duty, the employer must report these concepts (ordinary salary, commissions, and vacation payments) to the Dominican Social Security System (SDSS). We do not recommend reporting other concepts (for example, overtime, incentives, Christmas salary, etc.) as this is not necessary according to the Labour Code or Resolution 72-03 of the National Social Security Council.