Panama's National Assembly received on April 21, 2026 Preliminary Bill 453, an initiative that for the first time seeks to establish a specific legal framework for people who provide services through digital delivery, courier, and selective transport platforms. The text, proposed by legislator Raúl Gilberto Pineda Vergara with the backing of co-sponsors Benicio Enacio Robinson Grajales and Raphael Buchanan Joseph, was referred to the Labor, Health and Social Development Committee and remains at a preliminary stage, pending adoption.

Article 3 of the preliminary bill introduces the status of Digital Platform Worker (TPD), defined as a natural person who provides services personally, habitually, and for compensation through a platform, without direct legal subordination. Article 4 establishes a presumption of labor independence in that relationship, although it clarifies that if the elements of subordination set out in the Labor Code are present, the existence of an ordinary employment relationship may be declared. The rule specifies that the use of algorithms or technological means will not by itself constitute proof of subordination.

On rights, Article 10 guarantees the TPD, among other things: clear information on rates and payments, access to a human assistance channel, protection against arbitrary deactivations, and mandatory insurance. Article 9 recognizes the worker's freedom to connect and disconnect at will, accept or reject services, and operate on multiple platforms simultaneously. Articles 11 and 12 require platforms to disclose the criteria for assignment and algorithmic evaluation, and prohibit blocking a worker without prior notice, an opportunity to respond, and a reasoned decision.

On social protection, Article 14 establishes mandatory enrollment in the Social Security Fund in accordance with current legislation. Article 15 creates the Social Protection Fund for Digital Platform Workers (FOPTD), attached to the Ministry of Labor and Workforce Development (MITRADEL), financed with 1% of the platforms' gross commissions. The fund will have the status of a special account of the National Treasury and will be used for social support, training, and complementary coverage for workers.

On the tax front, the preliminary bill requires platforms to comply with the Tax Code, collect the Tax on the Transfer of Tangible Movable Goods and the Provision of Services (ITBMS), apply withholding at the source, and use mandatory electronic invoicing. Article 25 creates a special contribution of 0.5% on gross commission income generated in national territory. All platforms, domestic or foreign, must register with the Government Innovation Authority (AIG) and obtain an operating license; foreign platforms must also appoint a legal representative domiciled in Panama. Coordinated oversight will fall to MITRADEL, the AIG, the Land Transit and Transportation Authority, and the General Revenue Directorate.

Preliminary Bill 453 remains at the earliest stage of the Panamanian legislative process: it has not yet been adopted and has not begun its first committee debate. If it advances, Article 30 gives the Executive Branch 120 days to regulate it after promulgation, while Article 31 gives platforms six months to comply with the new requirements. The initiative is part of a broader regional debate over how to regulate the platform economy, in which several Latin American countries have passed similar legislation in recent years.