Decimo Tercer Mes
Décimo Tercer Mes
The décimo tercer mes (thirteenth month salary) is a mandatory payment under Panama labor law (Art. 145 Código de Trabajo), paid in three equal partidas per year. CifraHQ manages each partida separately — from creation through calculation, CSS deduction, and payment.
Where to find it
Go to Payroll > Décimo.
Decimo Tercer Mes, the Panama 13th-month calculation and disbursement screen.
Partida schedule
Each calendar year has three partidas, each covering one quarter of accumulated earnings:
| Partida | Quarter covered | Payment deadline |
|---|---|---|
| 1st Partida | January 1 – March 31 | April 15 |
| 2nd Partida | April 1 – June 30 | August 15 |
| 3rd Partida | July 1 – December 31 | December 15 |
The third partida covers 6 months (July–December) but is divided by 12 in the formula, not 6, so the result is consistent across all three.
Décimo formula
For each employee, the partida amount is:
Gross Décimo = Sum of all cotizable earnings in the quarter ÷ 12
Cotizable earnings include base salary, overtime, and commissions paid in closed Payroll periods whose dates fall within the quarter. The denominator is always 12 — not the number of months in the quarter — as required by Panama law.
Example: An employee earns B/. 1,000/month (B/. 3,000 for Q1):
Gross Décimo (1st Partida) = B/. 3,000 ÷ 12 = B/. 250.00
CSS and SE on décimo
Unlike regular Payroll, the décimo uses a special blended CSS rate:
Employee CSS on Décimo = Gross Décimo × 7.25%
Employee SE on Décimo = Gross Décimo × 1.25%
Net Décimo (Employee) = Gross Décimo − Employee CSS − Employee SE
Employer CSS on Décimo = Gross Décimo × 7.25%
Employer SE on Décimo = Gross Décimo × 1.25%
The décimo is exempt from ISR. No income tax is withheld on partida payments regardless of the employee's annual income level.
Partida lifecycle
Draft → Calculated → Paid
| State | Meaning |
|---|---|
| Draft | Partida created with dates set; no amounts calculated yet |
| Calculated | Employee lines generated with gross, CSS, and net amounts |
| Paid | Partida marked as paid; locked and read-only |
Creating a partida
- Go to Payroll > Décimo and click New Partida.
- In the dialog, fill in:
| Field | Description |
|---|---|
| Year | The fiscal year (e.g., 2026) |
| Partida Number | 1, 2, or 3 |
| Period Start | First day of the quarter (dd/MM/yyyy) |
| Period End | Last day of the quarter (dd/MM/yyyy) |
| Payment Date | Date the payment will be disbursed |
- Click Save. The partida is created in Draft state.
CifraHQ does not prevent creating duplicate partidas for the same year and number. Verify before creating to avoid paying twice.
Partida detail page
Open any partida from the list to view its detail page.
Summary strip
| KPI | Description |
|---|---|
| State | Current lifecycle state |
| Year | Calendar year |
| Partida | Which partida (1st, 2nd, or 3rd) |
| Period | Quarter date range |
| Payment Date | Scheduled disbursement date |
| Employees | Number of Employees with lines |
| Total Gross | Sum of gross décimo amounts |
| Total Net | Sum of net amounts (after CSS/SE deductions) |
Employee lines grid
After calculation, the grid shows one row per employee:
| Column | Description |
|---|---|
| Employee | Employee name and code |
| Quarter Earnings | Sum of cotizable earnings in the quarter from closed periods |
| Gross Décimo | Quarter Earnings ÷ 12 |
| CSS Employee | Gross × 7.25% |
| SE Employee | Gross × 1.25% |
| Net Décimo | Gross − CSS − SE |
| CSS Employer | Gross × 7.25% (employer share) |
Calculating the partida
Click Calculate on the partida detail page. The engine:
- Reads all closed Payroll periods whose dates fall within the partida's quarter.
- For each employee, sums all cotizable earning lines from those periods.
- Computes Gross Décimo = sum ÷ 12.
- Applies CSS (7.25%) and SE (1.25%) employee deductions.
- Writes one line per employee into the partida.
Employees with zero cotizable earnings in the quarter (new hires, leaves) will appear with B/. 0.00. Employees hired after the quarter end do not appear at all.
Recalculating
You can recalculate a partida in Draft state as many times as needed — each run regenerates all employee lines from the current closed-period data. Once the partida is Paid, recalculation is not possible.
Marking as paid
Click Mark as Paid after disbursing the payment to Employees. This:
- Transitions the state to Paid.
- Stamps the payment date.
- Locks all amounts.
There is no ACH file specific to décimo — distribute payment via the same bank transfer process used for regular Payroll, referencing the partida amounts.
Décimo on termination
When an employee is terminated, they are entitled to a proportional décimo for the quarter up to their termination date. CifraHQ calculates this automatically in the Termination wizard — you do not need to create a partial partida manually. The proportional amount appears as a line in the liquidación calculation.
Tips
- Close Payroll periods before calculating a partida. The décimo engine reads only closed periods. Open or draft periods are excluded — if you calculate the partida before closing the last Payroll of the quarter, that Payroll's earnings will not be included.
- The denominator is always 12. Even though the 3rd partida covers 6 months (July–December), the formula divides by 12 — this is set by law and intentional.
- CSS at 7.25% is non-negotiable. The décimo rate is not the standard 9.75%; it is a special blended rate set by Decreto Ejecutivo. Using the wrong rate will cause discrepancies in your CSS planilla.
- Décimo is ISR-exempt. Do not withhold income tax on partida payments, even for high earners.
Related: Terminations · Payroll Periods and Runs · Employees · Audit Trail · Account Priming
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