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This article offers a bibliographic and regulatory review of the most relevant aspects of telework in Panamanian legislation which includes Law 126 of 2020 and its regulations. It covers issues concerned with the formalization of the contract, working hours, provision of equipment, data protection, mental health, development of competencies, and the role of the State and social actors. The review includes both notable legal advances as well as practical challenges particularly in enforcement, equity, and labor wellness. The review concludes that the sustainability of telework in Panama will depend on inter-institutional coordination and an organizational culture that promotes human development, and protects the rights of workers.
