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Abstract
The Social Security Fund (CSS) in Panama is the institution with the greatest social impact in the country. Social security contributions are important, since they are for the benefit of each of the taxpayers, they help protect access to the basic rights in health and well-being of the member and their possible beneficiaries, if there are any. Currently there is a whole problem regarding this State institution and its finances, however, the actions carried out in 2020 allowed it to close with an approximate cash surplus of $353 million that helped finance the year 2021, a year in which the economy was gradually recovering.
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