Costa Rica Payroll Skill v0.1 (Tier 2 — research-verified, pending accountant sign-off)
Asked about Costa Rica payroll processing for employed persons (planilla).
What this covers — Costa Rica, 2025
- Income Tax Withholding (Impuesto al Salario)
- Social Security -- Employee Deductions (CCSS, 2025)
- Social Security -- Employer Contributions (CCSS, 2025)
- Total Social-Charge Cost Summary
- Thresholds and Contribution Bases
- Minimum Wage (2025)
- Statutory Pay Items
- Conservative Defaults
- Required Inputs + Refusal Catalogue
- Transaction / Payment Pattern Library
- Worked Examples
- Tier 1 Rules (deterministic — apply automatically)
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Costa Rica Payroll Skill v0.1 (Tier 2 — research-verified, pending accountant sign-off) automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Costa Rica accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Costa Rica to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Costa Rica →Depends on
About
Use this skill whenever asked about Costa Rica payroll processing for employed persons (planilla). Trigger on phrases like "Costa Rica payroll", "planilla CCSS", "cuotas obrero-patronales", "impuesto al salario", "retención salario Costa Rica", "cargas sociales", "CCSS contribution", "IVM", "SEM", "FODESAF", "aguinaldo", "cesantía", "salario mínimo Costa Rica", "TRIBU-CR retenciones", "form 137", "D-103 replacement", "net salary Costa Rica", "gross to net colones", "SICERE", "INS riesgos del trabajo", "base mínima contributiva", or any question about computing employee pay, salary withholding tax, or social-security contributions for Costa Rica-based employees. This skill covers impuesto al salario (monthly income-tax withholding), CCSS cuotas obrero-patronales (employee and employer), the separate INS work-risk policy, family tax credits, statutory aguinaldo, cesantía, minimum wage, and filing obligations via TRIBU-CR and SICERE. ALWAYS read this skill before processing any Costa Rica payroll.
The full rule
The complete, step-by-step rules for Costa Rica Payroll Skill v0.1 (Tier 2 — research-verified, pending accountant sign-off) — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Costa Rica tax skills
Other Costa Rica computations in the OpenAccountants library.