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This article analyzes the impact of the increase in the employer's contribution established by Law 462 of 2025 on the financial and operational viability of companies in the logistics sector in Santiago de Veraguas. The research focuses on evaluating how this increase affects key indicators such as profitability and liquidity, using a methodological approach that combines quantitative and qualitative data collection. A census sample was conducted, covering all companies in the sector registered with the Social Security Fund, ensuring representative results. The findings indicate that 75% of companies report a decrease in profitability, which puts their investment capacity at risk. Despite these challenges, companies have adopted strategies such as reducing operating costs and adjusting service prices, reflecting commitment to service quality and employee well-being, as no layoffs have been reported. However, perceptions of the impact on competitiveness differ, suggesting that the effect of the law varies across companies. In conclusion, the increase in employer contributions presents significant challenges for the sector, requiring appropriate measures to facilitate adaptation and ensure its future sustainability.
