The minimum daily salary for non skilled labor is currently $14. Please note minimum wages are fixed by the government and can change from time to time. In addition to the $14, employees in Panama receive a 13th month salary, paid in 4 payments, and one month vacation which totals in $ what you would normally pay them over the period of one month. There is a 25% social security payment that has to be made each month. The employer pays half and the employee the other half. If you do not need a full time gardener, you can draft an employment contract stating less days per week or less hours per day.