The main objective of this scientific article is to conduct an exhaustive search on the flexible remuneration in Panamanian companies and how they work in benefit or detriment of employers in the public or private sector. For this, the approach is directed in a qualitative, descriptive analysis of the management that the business sector has given to such an important topic, emphasizing the studies carried out in research, books, software, among other important documents, to reveal the national and international reality. Consequently, this study will serve as a guide for the business sector to manage global benefit policies that include from the political scheme to the management, communication of all the utilities through which the company supports its employees in their daily needs.