Costa Rica Payroll

Costa Rica Payroll Skill v0.1 (Tier 2 — research-verified, pending accountant sign-off)

Section 1 -- Quick Reference

Quick Reference

Field	Value
Country	Costa Rica (national, code CR)
Currency	CRC -- Costa Rican colón (₡/¢) only
Standard pay frequency	Monthly or quincenal (bi-monthly, 15th + month-end); weekly permitted for jornaleros
Tax year	Calendar / fiscal year (1 January -- 31 December)
Income-tax withholding system	Impuesto único sobre las rentas del trabajo dependiente (impuesto al salario) -- monthly employer withholding, 5-band schedule
Income-tax authority	Dirección General de Tributación (DGT), Ministerio de Hacienda -- via TRIBU-CR portal (replaced ATV / D-103 on 6 Oct 2025)
Social-security authority	Caja Costarricense de Seguro Social (CCSS) -- via SICERE / Oficina Virtual
Work-risk insurer	Instituto Nacional de Seguros (INS) -- riesgos del trabajo policy
Minimum-wage authority	Ministerio de Trabajo y Seguridad Social (MTSS)
Key legislation	Ley del Impuesto sobre la Renta No. 7092, Título II; Decreto Ejecutivo No. 44772-H (2025 brackets); Ley Constitutiva de la CCSS No. 17; Ley de Protección al Trabajador No. 7983; Código de Trabajo; Código de Normas y Procedimientos Tributarios (CNPT) Ley No. 4755; Decreto No. 44756-MTSS (2025 minimum wages)
Filing portals	TRIBU-CR (income-tax withholding); SICERE / Oficina Virtual (CCSS planilla)
Validated by	Pending -- requires sign-off by a Costa Rican Contador Público Autorizado (CPA)
Skill version	0.1

Tier-2 note. All figures below are research-verified against official decrees and Big-4 / legal-firm sources but have not yet been reviewed section-by-section by a warranted Costa Rican accountant. Where a figure rests on a single secondary source or the official table could not be machine-read, it is flagged inline as [RESEARCH GAP — reviewer to confirm].

Section 2 -- Income Tax Withholding (Impuesto al Salario)

The employer withholds impuesto al salario monthly on each employee's gross monthly remuneration, using the 5-band schedule in Decreto Ejecutivo No. 44772-H (La Gaceta No. 227, 03 Dec 2024, effective 01 Jan 2025). For an employee with a single employer this withholding is the employee's final tax on that employment income (impuesto único sobre el trabajo dependiente) — no annual return is required unless the employee has multiple employers or other income sources.

Impuesto al Salario Brackets (2025, monthly, CRC)

Impuesto al Salario Brackets (2025, monthly, CRC) (Decreto 44772-H, confirmed against the official UCR Oficina de Recursos Humanos "Tabla del Impuesto al Salario 2025")

Monthly gross remuneration band (₡)	Marginal rate	Tax on full band (₡)	Cumulative tax at top of band (₡)
0 to 922,000	0% (exento)	0	0
over 922,000 to 1,352,000	10%	43,000	43,000
over 1,352,000 to 2,373,000	15%	153,150	196,150
over 2,373,000 to 4,745,000	20%	474,400	670,550
over 4,745,000	25%	(open)	(open)

• Cumulative-tax check — 0 + 43,000 + 153,150 + 474,400 = 670,550 at ₡4,745,000 (top of the 20% band). Tax above that point = 670,550 + 25% × (gross − 4,745,000). (Decreto 44772-H)

Computation Method

• Withholding computation steps — 1. Take gross monthly remuneration (salario bruto) — the income-tax base. Per authoritative TRIBU-CR guidance, the employee's CCSS contribution (10.67%) is NOT deducted before applying the brackets; the base is gross. [RESEARCH GAP — reviewer to confirm: at least one EOR summary implied a net-of-CCSS base; conservative default below uses GROSS.] 2. Apply the marginal-band schedule above to obtain gross income tax. 3. Subtract any family tax credits (créditos familiares) the employee qualifies for (Section 2.1). 4. The result is the monthly impuesto al salario to withhold. It cannot go below zero. (TRIBU-CR guidance)

Section 2.1 -- Family Tax Credits (Créditos Familiares, 2025, monthly)

Family Tax Credits (Créditos Familiares, 2025, monthly) (Decreto 44772-H / UCR table)

Credit	Monthly amount (₡)	Condition
Per qualifying child (hijo)	1,720	Minor, or studying up to age 25, or lifelong if disabled
Per spouse (cónyuge)	2,600	One spouse only if both are taxpayers

• Credit eligibility rules — Credits are not available to legal entities. If both spouses are taxpayers, the spouse credit is claimed by only one of them. (Decreto 44772-H / UCR table)

Section 3 -- Social Security -- Employee Deductions (CCSS, 2025)

Employee cuotas obrero-patronales are withheld from gross salary and remitted to CCSS via SICERE. Source: CCSS / Hacienda guidance, itemised in Officium Legal table cross-checked with EY/BDO alerts.

Employee CCSS deductions table (CCSS / Hacienda guidance, itemised in Officium Legal table cross-checked with EY/BDO alerts)

Fund	Employee rate (2025)
SEM -- Seguro de Enfermedad y Maternidad (health/maternity)	5.50%
IVM -- Invalidez, Vejez y Muerte (pension)	4.17%
Banco Popular y de Desarrollo Comunal	1.00%
TOTAL employee CCSS	10.67%

• Sum check — 5.50 + 4.17 + 1.00 = 10.67%. ✔
• Employee CCSS from 01 Jan 2026 — 10.83% (5.50 + 4.33 + 1.00), IVM rises from 4.17% to 4.33% (BDO Costa Rica / Globalex CR / CCSS board decision)

Section 4 -- Social Security -- Employer Contributions (CCSS, 2025)

Employer cuotas obrero-patronales fund CCSS plus several public institutions and the Ley de Protección al Trabajador funds. Source: Officium Legal itemised table cross-checked with secondary EOR/Big-4 guides.

Employer CCSS contributions table (Officium Legal itemised table cross-checked with secondary EOR/Big-4 guides)

Fund	Employer rate (2025)
SEM -- Seguro de Enfermedad y Maternidad	9.25%
IVM -- Invalidez, Vejez y Muerte	5.42%
Asignaciones Familiares (FODESAF)	5.00%
INA -- Instituto Nacional de Aprendizaje	1.50%
FCL -- Fondo de Capitalización Laboral (Ley 7983)	1.50%
ROP / pension complementaria + Banco Popular aporte patronal (grouped)	2.00%
Banco Popular patronal	0.50%
IMAS -- Instituto Mixto de Ayuda Social	0.50%
TOTAL employer CCSS	26.67%

• Research gap note on employer total — [RESEARCH GAP — reviewer to confirm: the authoritative employer total is 26.67% (confirmed across CCSS/Hacienda/Big-4 sources), but the line-item breakdown above sums arithmetically to 25.67%. The internal allocation of the ~2.00% "ROP/pension + Banco Popular" tranche and the separate 0.50% Banco Popular patronal line is itemised differently by source, and the official CCSS rate table could not be machine-read. Use the CONFIRMED 26.67% total for cost computations; treat the per-fund split as indicative pending a Costa Rican accountant's confirmation of the exact 1.00% reconciling line.]
• Employer CCSS from 01 Jan 2026 — 26.83% (only the IVM line changes, from 5.42% to 5.58%). The State contribution to IVM also rises from 1.57% to 1.75%. Schedule valid through 31 Dec 2028, with a further increase from 01 Jan 2029. (BDO Costa Rica / Globalex CR / CCSS 2019 board decision)

Section 4.1 -- INS Riesgos del Trabajo (Work-Risk Insurance) -- SEPARATE

• Overview — Every employer must also hold a riesgos del trabajo (workers' compensation) policy with INS. This is a mandatory employer cost on top of the 26.67% CCSS total, and is NOT included in it in standard breakdowns.

INS Riesgos del Trabajo table

Item	Employer cost
INS riesgos del trabajo	~1.0% of payroll, risk-rated (typically ~1%–2% range) [RESEARCH GAP — reviewer to confirm: rate is set per the company's occupational risk class; ~1% is illustrative only]

Section 5 -- Total Social-Charge Cost Summary

Total Social-Charge Cost Summary

Party	2025	From 01 Jan 2026
Employee CCSS (withheld from gross)	10.67%	10.83%
Employer CCSS	26.67%	26.83%
Employer INS work-risk (separate)	~1.0% (risk-rated)	~1.0% (risk-rated)
Approx. total employer on-cost	~27.67% (26.67% + ~1% INS)	~27.83% (26.83% + ~1% INS)

• Rate switch rule — Only the IVM line changes between 2025 and 2026 (employer +0.16, employee +0.16). Use 2025 rates for pay periods up to 31 Dec 2025; switch to 2026 rates for pay periods on/after 01 Jan 2026.

Section 6 -- Thresholds and Contribution Bases

Thresholds and Contribution Bases

Item	Value (2025)	Source
Income-tax-free monthly amount (employment)	₡922,000/month	Decreto 44772-H
Base Mínima Contributiva (BMC) -- IVM	₡287,360/month	EY Centroamérica / CCSS
Base Mínima Contributiva (BMC) -- SEM	₡307,013/month	EY Centroamérica / CCSS
Reduced BMC for salaried workers (from 01 Jan 2025)	50% of the full BMC, applies to all wage-earners regardless of age; contributions are still reported on actual salary earned	EY / BDS / CCSS
Salario base (penalty calculations)	₡462,200	CNPT Ley 4755 / CMFLca

Section 7 -- Minimum Wage (2025)

• Occupation-based minimum wage rule — Costa Rica has no single national minimum wage — minimum wages are set by occupation in Decreto No. 44756-MTSS (La Gaceta No. 232, 10 Dec 2024), with a +2.37% adjustment effective 01 Jan 2025. Use the MTSS category matching the role. (Decreto No. 44756-MTSS)

Minimum Wage (2025) table (Decreto 44756-MTSS, reported by La Nación and MTSS official table)

Occupational category (private sector)	Monthly minimum (₡)
Trabajador No Calificado (generic unskilled)	367,108
Semicalificado (semi-skilled)	399,203
Calificado (skilled)	413,023
Técnicos, bachiller universitario, licenciado universitario	Higher tiers per the MTSS decree [RESEARCH GAP — reviewer to confirm specific técnico/universitario figures from the MTSS table]

Section 8 -- Statutory Pay Items

Section 8.1 -- Aguinaldo (13th-Month Salary) -- Mandatory

Aguinaldo rules table (Código de Trabajo / AG Legal)

Rule	Detail
Calculation	Sum of all ordinary + extraordinary salaries earned 01 Dec – 30 Nov, divided by 12
Payment deadline	By 20 December
Tax / CCSS treatment	Exempt from income tax and CCSS contributions
Permitted deductions	Only court-ordered child support (pensión alimentaria)

Section 8.2 -- Cesantía (Severance) -- on Unjustified Dismissal / Employer Cause

Cesantía entitlement table (Código de Trabajo)

Service	Entitlement
First year	~19.5 days of wages
Subsequent years	up to ~22 days per year
Cap	8 years of service

Section 9 -- Conservative Defaults

• CCSS rates by pay period — Use 2025 totals (employer 26.67% / employee 10.67%) for periods up to 31 Dec 2025; switch to 26.83% / 10.83% only for pay periods on/after 01 Jan 2026. Only the IVM line changes. (BDO / CCSS board)
• Income-tax base is GROSS — Apply impuesto al salario brackets to gross monthly remuneration; do not pre-deduct employee CCSS from the income-tax base. (TRIBU-CR guidance — one EOR source disagreed; flag for confirmation)
• INS is a SEPARATE employer cost — Treat riesgos del trabajo (~1%, risk-rated) as additional to the 26.67% CCSS total, not inside it. (Standard breakdowns exclude INS)
• Minimum wage is occupation-specific — Use the MTSS decree category matching the role; never assume a single national floor. (Decreto 44756-MTSS)
• Use the CONFIRMED 26.67% total — Not the per-fund sum (which reconciles to 25.67% from secondary sources) when computing employer cost. (See Section 4 RESEARCH GAP)
• Aguinaldo is exempt — Aguinaldo is exempt from income tax and CCSS — never withhold on it (except court-ordered pensión alimentaria). (Código de Trabajo)

Section 10 -- Required Inputs + Refusal Catalogue

Required Inputs

Required Inputs table

Input	Why needed
Employee gross monthly remuneration (₡)	Base for both impuesto al salario and CCSS
Pay period date	Determines 2025 vs 2026 CCSS rates
Number of qualifying children + spouse-taxpayer status	Family tax credits (₡1,720/child, ₡2,600/spouse)
Whether employee has a single or multiple employers	Determines if monthly withholding is final
Occupational category	Minimum-wage compliance check
Company occupational risk class	INS riesgos del trabajo rate
Employer CCSS registration (inscripción patronal) status	Compliance / filing obligation

Refusal Catalogue — DO NOT proceed (refuse and request the missing item) if:

• Refusal conditions — - Gross monthly remuneration is not provided or is below the applicable occupational minimum wage (flag a minimum-wage breach). - The pay period straddles 31 Dec 2025 / 01 Jan 2026 without clarification of which rate set applies. - The employer is not registered with CCSS (inscripción patronal) — payroll cannot be lawfully run. - Family-credit claims are asserted without child/spouse documentation. - A net-pay target is given and you are asked to "gross up" without confirming the income-tax base treatment (gross vs net) — flag the RESEARCH GAP. - Aguinaldo is requested with income tax or CCSS withheld on it — refuse; it is exempt.

Section 11 -- Transaction / Payment Pattern Library

Deterministic classification of common Costa Rican bank-statement lines (Spanish terms first, then English/EOR variants).

Salary Credits (employee receiving)

Salary Credits table

Pattern	Classification
SALARIO, PLANILLA, PAGO QUINCENA, DEPOSITO SALARIO	Net salary payment
AGUINALDO	13th-month salary (exempt; paid by 20 Dec)
LIQUIDACION, CESANTIA, PREAVISO	Severance / termination payment
VACACIONES PAGADAS	Paid leave

Employer Debits (employer paying)

Employer Debits table

Pattern	Classification
CCSS PLANILLA, SICERE, CAJA COSTARRICENSE	CCSS cuotas obrero-patronales remittance
FACTURA CCSS, RECIBO SICERE	CCSS auto-generated invoice (if planilla not filed)
HACIENDA, TRIBU-CR, RETENCION SALARIO, IMPUESTO AL SALARIO	Impuesto al salario withholding remittance to DGT
INS, RIESGOS DEL TRABAJO, POLIZA INS	INS work-risk policy premium
FODESAF, INA, IMAS, BANCO POPULAR APORTE	Component charges within CCSS planilla
PLANILLA SALARIOS, PAGO EMPLEADOS, TRANSFERENCIA NOMINA	Net wages disbursement to employees
PENSION ALIMENTARIA, EMBARGO JUDICIAL	Court-ordered child-support deduction

Section 12 -- Worked Examples

All examples use 2025 rates, gross income-tax base, employee CCSS 10.67%, employer CCSS 26.67%. Figures recomputed end-to-end.

Example A -- Below tax threshold, 1 child

• Gross monthly: ₡800,000. Single employer. 1 qualifying child.
• Bank line: DEPOSITO SALARIO ABC SA ₡715,360
• Income tax: gross ₡800,000 ≤ ₡922,000 → ₡0 (child credit cannot create a refund).
• Employee CCSS: 800,000 × 10.67% = ₡85,360.
• Net pay = 800,000 − 0 − 85,360 = ₡714,640.
• Employer CCSS cost: 800,000 × 26.67% = ₡213,360 (+ ~₡8,000 INS at ~1%).

Example B -- Mid-band, 1 child credit

• Gross monthly: ₡1,000,000. Single employer. 1 qualifying child.
• Income tax (gross base): 10% × (1,000,000 − 922,000) = 10% × 78,000 = ₡7,800.
• Less child credit ₡1,720 → income tax withheld = ₡6,080.
• Employee CCSS: 1,000,000 × 10.67% = ₡106,700.
• Net pay = 1,000,000 − 106,700 − 6,080 = ₡887,220.
• Employer CCSS: 1,000,000 × 26.67% = ₡266,700 (+ ~₡10,000 INS).

Example C -- Skilled employee, single, no credits

• Gross monthly: ₡1,500,000. Single employer. No dependants.
• Income tax: 10% × (1,352,000 − 922,000) + 15% × (1,500,000 − 1,352,000) = 10% × 430,000 + 15% × 148,000 = 43,000 + 22,200 = ₡65,200.
• Employee CCSS: 1,500,000 × 10.67% = ₡160,050.
• Net pay = 1,500,000 − 160,050 − 65,200 = ₡1,274,750.
• Employer CCSS: 1,500,000 × 26.67% = ₡400,050.

Example D -- Manager with spouse + 2 children

• Gross monthly: ₡3,000,000. Single employer. Spouse (claimed) + 2 qualifying children.
• Income tax: cumulative at ₡2,373,000 = ₡196,150; plus 20% × (3,000,000 − 2,373,000) = 20% × 627,000 = 125,400 → ₡321,550 before credits.
• Credits: 2,600 (spouse) + 2 × 1,720 (children) = ₡6,040 → income tax withheld = ₡315,510.
• Employee CCSS: 3,000,000 × 10.67% = ₡320,100.
• Net pay = 3,000,000 − 320,100 − 315,510 = ₡2,364,390.
• Employer CCSS: 3,000,000 × 26.67% = ₡800,100.

Example E -- High earner, top band, single

• Gross monthly: ₡5,000,000. Single employer. No dependants.
• Income tax: cumulative at ₡4,745,000 = ₡670,550; plus 25% × (5,000,000 − 4,745,000) = 25% × 255,000 = 63,750 → ₡734,300.
• Employee CCSS: 5,000,000 × 10.67% = ₡533,500.
• Net pay = 5,000,000 − 533,500 − 734,300 = ₡3,732,200.
• Employer CCSS: 5,000,000 × 26.67% = ₡1,333,500.

Example F -- Aguinaldo (13th-month)

• Employee earned ₡1,000,000/month, 12 full months 01 Dec 2024 – 30 Nov 2025.
• Aguinaldo = (sum of salaries Dec–Nov) ÷ 12 = ₡12,000,000 ÷ 12 = ₡1,000,000.
• Tax / CCSS: exempt. No withholding (unless a court-ordered pensión alimentaria applies).
• Must be paid by 20 December 2025. Bank line: AGUINALDO ₡1,000,000.

Section 13 -- Tier 1 Rules (deterministic — apply automatically)

• Tier 1 rules list — 1. Apply the 2025 impuesto al salario schedule (0% / 10% / 15% / 20% / 25%) to gross monthly remuneration; band edges ₡922,000 / ₡1,352,000 / ₡2,373,000 / ₡4,745,000 (Decreto 44772-H). 2. Subtract family credits AFTER computing gross tax: ₡1,720/child, ₡2,600/spouse (one spouse only). Tax cannot go below ₡0. 3. Income tax withheld monthly is the employee's final tax if there is a single employer/source. 4. Withhold employee CCSS at 10.67% of gross (2025) / 10.83% (from 01 Jan 2026). 5. Compute employer CCSS at 26.67% of gross (2025) / 26.83% (from 01 Jan 2026). 6. Add the separate INS riesgos del trabajo employer cost (~1%, risk-rated) — never fold it into the CCSS total. 7. Aguinaldo = (salaries 01 Dec–30 Nov) ÷ 12; pay by 20 Dec; exempt from income tax and CCSS. 8. File impuesto al salario withholding via TRIBU-CR (form 137 + 207; D-138 for legal entities) within the first 15 calendar days of the following month. 9. File the CCSS planilla via SICERE within the reporting window (≈26th of the month to the 4th business day of the next); if not filed, CCSS auto-invoices on the 5th business day with a 2% surcharge on SEM and IVM. 10. Register the employer (inscripción patronal) and each new hire with CCSS within the first 8 business days of starting activity / hiring. (Decreto 44772-H)

Section 14 -- Tier 2 Catalogue (reviewer judgement required)

These items require a Costa Rican accountant's judgement and are flagged rather than auto-computed:

1. Income-tax base (gross vs net of CCSS). Conservative default is gross; one EOR source implied net. [RESEARCH GAP — reviewer to confirm]
2. Exact employer fund split. The per-fund breakdown reconciles to 25.67% from secondary sources but the confirmed total is 26.67%; the reconciling ~1% line needs confirmation. [RESEARCH GAP — reviewer to confirm]
3. INS riesgos del trabajo rate. Risk-rated per company occupational class (~1%–2%); the company-specific rate must be obtained from INS. [RESEARCH GAP — reviewer to confirm]
4. Base Mínima Contributiva application. Whether the 50% reduced BMC (from 01 Jan 2025) affects a specific low-wage or part-time worker's contributory floor — contributions are still reported on actual salary earned.
5. Multi-employer reconciliation. If the employee has more than one employer/source, an annual reconciliation may be required — outside monthly withholding.
6. Specialised minimum-wage tiers (técnico / universitario) and sector-specific arrangements.
7. Cesantía exact day-count within the ~19.5–22 days/year sliding scale and the 8-year cap for a specific tenure.
8. Self-employed (actividad lucrativa) annual brackets — out of scope for employer payroll; the live PwC page now renders 2026 figures and 2025 self-employed figures were not separately confirmed. [RESEARCH GAP — out of scope]

Section 15 -- Excel Working Paper Template

Suggested columns for a monthly planilla working paper (one row per employee):

Excel Working Paper Template table

Col	Header	Formula / Source
A	Employee name	input
B	Cédula / ID	input
C	Occupational category	input (minimum-wage check)
D	Gross monthly remuneration ₡	input
E	Minimum wage for category ₡	lookup (MTSS)
F	Min-wage OK?	=IF(D>=E,"OK","BREACH")
G	Qualifying children	input
H	Spouse credit claimed?	input (0/1)
I	Gross income tax ₡	bracket formula on D (Section 2)
J	Family credits ₡	=G*1720 + H*2600
K	Income tax withheld ₡	=MAX(I-J,0)
L	Employee CCSS ₡	=D*0.1067 (2025) / =D*0.1083 (2026)
M	Net pay ₡	=D-K-L
N	Employer CCSS ₡	=D*0.2667 (2025) / =D*0.2683 (2026)
O	Employer INS work-risk ₡	=D*<company risk rate> (≈1%)
P	Total employer cost ₡	=D+N+O

• Bracket formula for column I — =IF(D<=922000,0, IF(D<=1352000,(D-922000)*0.10, IF(D<=2373000,43000+(D-1352000)*0.15, IF(D<=4745000,196150+(D-2373000)*0.20, 670550+(D-4745000)*0.25))))

Totals row: column L, M, N, K must each sum independently; reconcile column P to the bank disbursement plus remittances.

Section 16 -- Costa Rican Bank Statement / Terminology Reading Guide

Terminology Reading Guide table

Spanish term	Meaning
Salario bruto	Gross salary
Salario neto	Net salary (take-home)
Planilla	Payroll / contribution filing
Cuotas obrero-patronales	Combined employee + employer CCSS contributions
Impuesto al salario / impuesto único	Monthly employment income-tax withholding
Retención	Withholding
Aguinaldo	13th-month mandatory salary (paid by 20 Dec)
Cesantía	Severance pay
Preaviso	Notice-period pay
Cargas sociales	Social charges (CCSS + ancillary)
SEM	Health & maternity fund
IVM	Disability, old-age & death pension fund
FODESAF / Asignaciones Familiares	Family-allowances social fund
FCL / ROP	Labour-capitalisation fund / complementary pension (Ley 7983)
Riesgos del trabajo	Work-risk (workers' comp) INS policy
Base Mínima Contributiva (BMC)	Minimum contributory base
Salario base	Statutory base amount for penalty calculations (₡462,200, 2025)
Pensión alimentaria	Court-ordered child/family support
Quincena	Fortnight (bi-monthly pay period)

Section 17 -- Onboarding Fallback

If you cannot identify the correct figures for a specific employee or period:

1. Confirm the pay-period date to select 2025 vs 2026 CCSS rates.
2. Confirm single vs multiple employers to decide if monthly withholding is final.
3. If the employer's CCSS registration status is unknown, treat the engagement as blocked until inscripción patronal is confirmed.
4. If the INS risk class is unknown, use ~1% as an illustrative placeholder and flag it as [RESEARCH GAP — reviewer to confirm].
5. If the income-tax base treatment is contested, default to gross and flag for the Costa Rican accountant.
6. Always present output as estimated and route to a Contador Público Autorizado for sign-off.

Section 18 -- Filing Obligations

Income Tax Withholding (TRIBU-CR)

Income Tax Withholding table

Form	Purpose	Deadline
Form 137 (Declaración autoliquidativa) + Form 207 (Informative)	Report and pay impuesto al salario withheld from salaries (replaced legacy D-103 when TRIBU-CR launched 06 Oct 2025)	First 15 calendar days of the month following payment
D-138 (legal entities)	Withholding declaration for juridical persons	First 15 calendar days of the following month

Social Security (CCSS)

Social Security (CCSS) table (Siempre al Día (TRIBU-CR retenciones); CCSS Patronos)

Filing	Purpose	Deadline
CCSS Planilla (SICERE / Oficina Virtual)	Monthly social-security contribution filing & payment	Reporting window ≈26th of the month to the 4th business day of the next; if not filed, CCSS auto-invoices on the 5th business day with a 2% surcharge on SEM and IVM
Inscripción Patronal + employee registration	Employer registration with CCSS and registration of each new hire	Within the first 8 business days of starting activity / hiring

Penalties (CNPT Ley 4755; 2025 salario base = ₡462,200)

Penalties table (CNPT Ley 4755)

Penalty	Detail
Late CCSS planilla	Auto-invoice on 5th business day + 2% surcharge on SEM & IVM; interest + collection follow
Late / omitted registration	50% of a salario base per month or fraction (₡231,100/month), capped at 3 salarios base (max ₡1,386,600)
Late filing of self-assessed/withholding declaration	Fine of 0.5 salario base (₡231,100)
Late payment of tax (mora)	1% per month or fraction from due date, no reduction, capped at 20% of the unpaid tax, plus statutory interest (CNPT art. 80 bis)
Aguinaldo non-payment	Labor sanctions of 1 to 23 salarios base plus administrative proceedings (Código de Trabajo)
Reductions	Tax-infraction fines (excluding interest) reducible 25%–80% for voluntary correction depending on timing

Section 19 -- Reference Material + Test Suite

Reference Figures (all 2025 unless noted)

Reference Figures table

Item	Value	Source
Income-tax-free monthly amount	₡922,000	Decreto 44772-H
Bracket edges (monthly)	922,000 / 1,352,000 / 2,373,000 / 4,745,000	Decreto 44772-H
Marginal rates	0 / 10 / 15 / 20 / 25%	Decreto 44772-H
Child credit / spouse credit	₡1,720 / ₡2,600 per month	Decreto 44772-H
Employee CCSS total	10.67% (2025) → 10.83% (2026)	CCSS / BDO
Employer CCSS total	26.67% (2025) → 26.83% (2026)	CCSS / BDO
INS work-risk	~1% risk-rated	INS [RESEARCH GAP]
BMC IVM / SEM	₡287,360 / ₡307,013	EY / CCSS
Salario base	₡462,200	CNPT / CMFLca
Minimum wage (unskilled / semi / skilled)	₡367,108 / ₡399,203 / ₡413,023	Decreto 44756-MTSS

Test Suite (recompute and assert — figures verified end-to-end)

1. Gross ₡800,000, single, 1 child → income tax ₡0; employee CCSS ₡85,360; net ₡714,640.
2. Gross ₡1,000,000, single, 1 child → gross tax ₡7,800; credit ₡1,720; tax ₡6,080; CCSS ₡106,700; net ₡887,220.
3. Gross ₡1,500,000, single, no dependants → tax ₡65,200; CCSS ₡160,050; net ₡1,274,750.
4. Gross ₡3,000,000, spouse + 2 children → gross tax ₡321,550; credits ₡6,040; tax ₡315,510; CCSS ₡320,100; net ₡2,364,390.
5. Gross ₡5,000,000, single → tax ₡734,300; CCSS ₡533,500; net ₡3,732,200.
6. Cumulative-tax assertion: tax at ₡4,745,000 = ₡670,550 (= 43,000 + 153,150 + 474,400).
7. Employer-cost assertion: gross ₡1,000,000 → employer CCSS 26.67% = ₡266,700; +1% INS ≈ ₡10,000.
8. Aguinaldo assertion: ₡1,000,000/month × 12 ÷ 12 = ₡1,000,000; exempt; paid by 20 Dec.
9. 2026 rate switch assertion: employee CCSS 10.83%, employer CCSS 26.83% for periods on/after 01 Jan 2026 (only IVM line changes).
10. Late-payment cap assertion: mora is 1%/month capped at 20% of unpaid tax.

Section 20 -- Interaction with Other Skills

Interaction with Other Skills table

Scenario	Skill to use
Employee payroll (impuesto al salario + CCSS)	This skill (costa-rica-payroll.md)
Corporate income tax	costa-rica-corporate-tax.md (if available)
VAT (IVA) returns	costa-rica-vat-return.md (if available)
Bookkeeping	costa-rica-bookkeeping.md (if available)

Key Handoff Points

• Payroll → Bookkeeping: Gross wages, employer CCSS, and INS work-risk are expenses; employee CCSS and impuesto al salario withheld are liabilities until remitted to CCSS/Hacienda.
• Payroll → Income Tax: Single-employer monthly withholding is final; multi-source employees need annual reconciliation.

PROHIBITIONS

• Prohibitions list — - NEVER run payroll for an employer that is not registered with CCSS (inscripción patronal). - NEVER fold the INS riesgos del trabajo cost into the 26.67% CCSS total — it is a separate employer policy. - NEVER pre-deduct employee CCSS from the income-tax base without flagging (conservative default = GROSS base). - NEVER withhold income tax or CCSS on aguinaldo — it is exempt (only court-ordered pensión alimentaria may be deducted). - NEVER use 2026 CCSS rates (26.83% / 10.83%) for pay periods before 01 Jan 2026, or 2025 rates after. - NEVER assume a single national minimum wage — use the MTSS occupation-specific figure. - NEVER let family credits create a negative income-tax (refund) — floor the withholding at ₡0. - NEVER miss the TRIBU-CR 15-calendar-day or CCSS planilla deadlines — surcharges and penalties apply. - NEVER present the per-fund employer breakdown as exact — the confirmed total is 26.67%; the line split is a [RESEARCH GAP]. - NEVER present payroll computations as definitive — always label as estimated and direct to a Costa Rican Contador Público Autorizado.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a Contador Público Autorizado in Costa Rica) before implementation.

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