Teleworking is a modality that has been seen since the beginning of the XXI century, but is regularized in Panama with Law 126, since last February 18, 2020 by the President of the Republic of Panama, Mr. Laurentino Cortizo.This research topic arises with the need to know the impacts of the application of the modality of teleworking in our country and if it is taking an adequate management of human talent against this implementation. It is really a challenge for companies in both the public and private sector the implementation of the modality, since the global situation has forced an adaptation to this system without having taken previous measures or studies for the application of teleworking legally.In this book is considered as study population the staff of an institution of the public sector of Panama that due to health conditions has implemented the modality of telework where after applying the instrument of study, has identified the advantages and disadvantages of telework, examine the impacts of the application of this in the collaborators, analyze whether it is complying with the current legislation of Panama.