Costa Rica Social Contributions

Costa Rica Social-Security Contributions (Cargas Sociales) & Salary-Tax Withholding — Skill v0.1

Tier 2 (research-verified). Confidence: medium. Several primary authority PDFs (Hacienda CP-103-2024, live CCSS pages, BDO/BLP, OECD) returned HTTP errors during research, so figures were corroborated from multiple secondary tax/legal sources (PwC, BDO, La Nación, EY, BLP, siemprealdía) rather than read off every authority page. Every figure carries an inline citation or an explicit [RESEARCH GAP — reviewer to confirm] marker. A Costa Rican CPA / contador público autorizado must sign off before any output is filed or relied upon.

Section 1 — Quick reference

Read this whole section before computing or classifying anything.

• Country — Costa Rica (República de Costa Rica)
• Currency — CRC — Costa Rican colón (₡) only
• Social-insurance authority — Caja Costarricense de Seguro Social (CCSS) — https://www.ccss.sa.cr; collected via SICERE / Oficina Virtual
• Income-tax authority — Ministerio de Hacienda — Dirección General de Tributación (DGT), https://www.hacienda.go.cr
• Minimum-wage authority — Consejo Nacional de Salarios (CNS), under MTSS — https://www.mtss.go.cr
• Primary social legislation — Ley Constitutiva de la CCSS (Ley No. 17); Ley de Protección al Trabajador (LPT, Ley No. 7983 — FCL, ROP/OPC, Banco Popular worker quota)
• Supporting legislation — Reglamento del Seguro de Salud; Reglamento del Seguro de IVM; Reglamento para el Aseguramiento Contributivo de los Trabajadores Independientes; Ley del Impuesto sobre la Renta (Ley No. 7092)
• Tax basis — TERRITORIAL — only Costa Rican-source income is taxed, regardless of nationality or residence (PwC)
• Employer total social charge — ≈26.67% of gross (2025) → ≈26.83% (from 1 Jan 2026) (siemprealdía, La Nación, BDO)
• Employee total deduction — ≈10.67% of gross (2025) → ≈10.83% (from 1 Jan 2026) (siemprealdía, BDO)
• Salary-tax (impuesto al trabajo dependiente) — Monthly progressive, 0% to 25% — see Section 5 (Decreto 44772-H, Hacienda)
• Income-tax-exempt monthly salary (2025) — ₡922,000/month (Decreto 44772-H)
• Minimum wage (unskilled generic, 2026) — ₡373,092.42/month, effective 1 Jan 2026 (general +1.63%) (CNS/MTSS)
• Social-contribution filing — CCSS planilla via SICERE / Oficina Virtual, monthly
• Withholding return — Form D-103 — first 15 calendar days of the following month
• Validated by — Pending — requires sign-off by a Costa Rican CPA / contador público autorizado
• Validation date — Pending

Component overview (2025, % of gross salary) (siemprealdía, CCSS, La Nación, BDO, EY, remotepeople)

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Component overview (2025, % of gross salary) (siemprealdía, CCSS, La Nación, BDO, EY, remotepeople)

Fund	Employer	Employee	Source
CCSS SEM (Seguro de Enfermedad y Maternidad — health & maternity)	9.25%	5.50%	siemprealdía, CCSS
CCSS IVM (Invalidez, Vejez y Muerte — pension)	5.42%	4.17%	La Nación, BDO, EY, siemprealdía
FODESAF / Asignaciones Familiares (family allowances)	5.00%	0%	siemprealdía
IMAS (Instituto Mixto de Ayuda Social)	0.50%	0%	siemprealdía
INA (Instituto Nacional de Aprendizaje — vocational training)	1.50%	0%	siemprealdía (exempt for some employers — see Rule 6)
Banco Popular y de Desarrollo Comunal	0.50%	1.00%	siemprealdía
FCL — Fondo de Capitalización Laboral (LPT)	1.50%	0%	siemprealdía, LPT
ROP / OPC — pensión complementaria obligatoria (LPT)	2.00%	0%	siemprealdía, LPT
INS — Riesgos del Trabajo (workplace-risk premium)	~1.00% referential	0%	remotepeople (activity/risk-class dependent — see Rule 7)
TOTAL (2025)	≈26.67%	≈10.67%	siemprealdía, La Nación, BDO

Employer component arithmetic (2025): 9.25 + 5.42 + 5.00 + 0.50 + 1.50 + 0.50 + 1.50 + 2.00 = 25.67%, plus INS ~1.00% = 26.67%. Employee: 5.50 + 4.17 + 1.00 = 10.67%. (Both totals reconcile to the official figures cited above.)

2026 changes (effective 1 Jan 2026) (CCSS noticia, La Nación, BDO, EY)

Fund	Employer 2025 → 2026	Employee 2025 → 2026	State 2025 → 2026	Source
CCSS IVM	5.42% → 5.58% (+0.16pp)	4.17% → 4.33% (+0.16pp)	1.57% → 1.75%	CCSS noticia, La Nación, BDO, EY
All other funds	unchanged	unchanged	—	siemprealdía
TOTAL	≈26.67% → ≈26.83%	≈10.67% → ≈10.83%	—	BDO, La Nación

IVM increase is +0.16pp on each of employer and employee, effective 1 Jan 2026 through 31 Dec 2028; worker IVM share is scheduled to keep rising toward a target ~12.16% total IVM by 2029 (La Nación, EY). 2026 employer: 25.67 − 5.42 + 5.58 = 25.83% + INS 1.00% = 26.83%. 2026 employee: 5.50 + 4.33 + 1.00 = 10.83%.

Section 1A — Conservative defaults

Conservative defaults

Ambiguity	Default
Employer total social charge	Use 26.67% of gross for 2025 / 26.83% from 1 Jan 2026; treat INS work-risk as ~1% referential and flag that the real rate is set by the occupational risk class (siemprealdía, BDO)
Employee total deduction	10.67% of gross for 2025 / 10.83% from 1 Jan 2026 (SEM 5.50% + IVM 4.17%/4.33% + Banco Popular 1.00%)
Low-wage contribution base	If gross salary is below the CCSS BMC (≈₡333,328 SEM / ≈₡311,990 IVM for 2025), compute contributions on the BMC, not the actual lower salary (CCSS BMC data)
Aguinaldo (13th-month)	Exclude from BOTH CCSS social charges and income tax (PwC, MTSS)
Unknown which year applies	Ask the period; if the payroll month is on/after Jan 2026, use the 2026 IVM rates
Unknown employer size (INA exemption)	Assume INA 1.50% APPLIES (do not drop it) until headcount is confirmed (BDO)
Unknown INS risk class	Use ~1% referential and flag for reviewer; do not present as final
Self-employed / trabajador independiente	Do NOT apply the fixed employer/employee split — use the graduated five-tier net-income scale; flag for reviewer (Reglamento del Trabajador Independiente)

Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — gross monthly salary (₡), payroll month/year (to pick 2025 vs 2026 rates), and worker type (dependent employee vs trabajador independiente). Without the gross salary and the period, STOP.

Recommended — employer headcount and whether agricultural (for the INA exemption), occupational risk class (for INS), number of dependent children and whether a spouse is claimed (for family tax credits), and whether the amount is ordinary salary or aguinaldo.

Ideal — the CCSS planilla detail (per-fund breakdown), the employer's INS riesgos-del-trabajo policy rate, prior D-103 filings, and for self-employed clients the current CCSS independent-worker contribution scale.

Refusal catalogue

• R-CR-SOC-1 — Period unknown — Trigger: the payroll month/year is not provided. Message: "The IVM rate changed on 1 January 2026 (employer 5.42% → 5.58%, employee 4.17% → 4.33%). I cannot compute contributions without knowing which payroll period applies."
• R-CR-SOC-2 — Self-employed contribution amount — Trigger: client asks for the exact CCSS cuota of a trabajador independiente. Message: "Independent-worker contributions follow a graduated five-tier scale by net-income band, not the fixed employer/employee split, and the scale and BMC figures must be read off the current CCSS regulation. I can flag the framework, but a Costa Rican CPA must confirm the exact tier and amount."
• R-CR-SOC-3 — CCSS arrears / penalties — Trigger: client has unpaid cuotas obrero-patronales or asks to quantify CCSS penalties/interest. Message: "CCSS pursues administrative and judicial collection (cobro judicial) with interest and fines on overdue cuotas; the precise rates are not confirmed in this skill [RESEARCH GAP — reviewer to confirm]. Do not estimate arrears — escalate to a Costa Rican CPA and request a CCSS statement."
• R-CR-SOC-4 — INS work-risk rate — Trigger: client needs the exact riesgos-del-trabajo premium. Message: "The INS work-risk premium is set per occupational risk class; ~1% is only referential. The exact rate must come from the employer's INS policy. Flag for reviewer."
• R-CR-SOC-5 — Expat / cross-border source — Trigger: foreign-source income or treaty questions. Message: "Costa Rica taxes on a territorial basis (Costa Rican-source income only). Cross-border, treaty, and totalization questions are outside this skill — escalate to a Costa Rican CPA."

Section 3 — Payment pattern library

Deterministic pre-classifier for Costa Rican bank-statement transactions related to social charges and salary-tax withholding. Match by case-insensitive substring on the counterparty/reference as it appears on the statement. CCSS, INS-risk, Banco Popular, and D-103 remittances all EXCLUDE from any IVA (VAT) return — they are statutory payroll obligations, not taxable supplies.

3.1 CCSS planilla debits (employer social-contribution payment)

CCSS planilla debits patterns

Pattern	Treatment	Notes
CCSS, C.C.S.S., CAJA COSTARRICENSE	EXCLUDE — CCSS planilla payment	Monthly cuota obrero-patronal
SICERE	EXCLUDE — CCSS planilla payment	CCSS collection system
PLANILLA CCSS, CUOTA OBRERO PATRONAL	EXCLUDE — CCSS planilla payment	Explicit reference
SEGURO SOCIAL, SEM, IVM	EXCLUDE — CCSS planilla payment	Fund references

3.2 Other statutory payroll funds

Other statutory payroll funds patterns

Pattern	Treatment	Notes
INS, RIESGOS DEL TRABAJO, POLIZA RIESGOS	EXCLUDE — INS work-risk premium	Mandatory occupational-accident policy
BANCO POPULAR, BP DESARROLLO COMUNAL	EXCLUDE — Banco Popular LPT quota	Worker 1.00% + employer 0.50%
FODESAF, ASIGNACIONES FAMILIARES	EXCLUDE — family-allowance charge	Employer-only
INA, APRENDIZAJE	EXCLUDE — vocational-training charge	Employer-only (exempt for some — Rule 6)

3.3 Income-tax withholding remittances (NOT CCSS — do not confuse)

Income-tax withholding remittances patterns

Pattern	Treatment	Notes
HACIENDA, TRIBUTACION, DGT	EXCLUDE — tax remittance, not CCSS	Ministry of Finance
D-103, RETENCION FUENTE	EXCLUDE — salary-tax withholding remittance	Monthly D-103, not a social charge
D-101, IMPUESTO RENTA	EXCLUDE — annual income tax	Self-employed / business return

3.4 Salary / payroll outflows (exclude from social-charge classification)

Salary / payroll outflows patterns

Pattern	Treatment	Notes
SALARIO, PLANILLA NETA, PAGO QUINCENA	EXCLUDE — net wage payment	The employee's net pay, not a contribution
AGUINALDO	EXCLUDE — 13th-month bonus	Exempt from CCSS and income tax (Rule 9)

3.5 Incoming CCSS credits (benefits received — not contributions)

Incoming CCSS credits patterns

Pattern	Treatment	Notes
CCSS INCAPACIDAD, SUBSIDIO	EXCLUDE — sickness/maternity benefit received	Not a contribution paid
PENSION IVM, PENSION CCSS	EXCLUDE — pension income received	Taxable income, not a deduction

Section 4 — Worked examples

Six bank-statement / payroll classifications for a hypothetical San José services SME and its employees. All figures in CRC (₡). All rates as cited in Sections 1 and 5.

Example 1 — Employee net pay, mid-range salary (2025)

Input: Dependent employee, gross ₡2,000,000/month, payroll June 2025, no children/spouse claimed.

Reasoning:

• Employee social deductions = 10.67% × 2,000,000 = ₡213,400 (SEM 5.50% = 110,000; IVM 4.17% = 83,400; Banco Popular 1.00% = 20,000) (siemprealdía, BDO).
• Salary tax (monthly brackets, Decreto 44772-H): first ₡922,000 at 0% = 0; (1,352,000 − 922,000) = 430,000 × 10% = 43,000; (2,000,000 − 1,352,000) = 648,000 × 15% = 97,200. Total salary tax = ₡140,200.
• Net pay = 2,000,000 − 213,400 − 140,200 = ₡1,646,400.
• Employer cost on top of gross = 26.67% × 2,000,000 = ₡533,400; total employer outlay = ₡2,533,400.

Classification: CCSS planilla and D-103 remittances EXCLUDE from IVA. Salary tax withheld and remitted on D-103.

Example 2 — Same employee, payroll January 2026 (IVM increase)

Input: Same ₡2,000,000 gross, payroll January 2026.

Reasoning:

• Employee social deductions = 10.83% × 2,000,000 = ₡216,600 (SEM 5.50% = 110,000; IVM 4.33% = 86,600; Banco Popular 1.00% = 20,000) (CCSS noticia, La Nación). The change vs 2025 is +₡3,200 (the +0.16pp IVM rise).
• Salary tax unchanged at this gross (2026 monthly brackets [RESEARCH GAP — 2026 monthly salary-tax brackets not separately confirmed; 2025 brackets used]) = ₡140,200 if 2025 brackets still apply.
• Employer cost = 26.83% × 2,000,000 = ₡536,600.

Classification: EXCLUDE from IVA. Flag the bracket-year assumption for reviewer.

Example 3 — Low-wage employee below the BMC (2025)

Input: Part-time employee, gross ₡250,000/month, payroll 2025.

Reasoning:

• ₡250,000 is below both the SEM BMC (≈₡333,328) and IVM BMC (≈₡311,990) for 2025 (CCSS BMC data). Contributions are computed on the BMC, not on ₡250,000 (Rule 4 / Default).
• Employee SEM = 5.50% × 333,328 = ₡18,333; IVM = 4.17% × 311,990 = ₡13,010; Banco Popular = 1.00% × 250,000 = ₡2,500 [RESEARCH GAP — whether the Banco Popular 1% also uses the BMC floor or the actual salary not confirmed; reviewer to confirm].
• Salary is far below ₡922,000, so no salary tax is due.

Classification: EXCLUDE from IVA. Flag the BMC grossing-up and the Banco Popular base for reviewer.

Example 4 — CCSS planilla debit on the bank statement (BAC)

Input line: 05/07/2025 ; CCSS SICERE PLANILLA JUN ; DEBITO ; CUOTA OBRERO PATRONAL ; -2.450.000 ; CRC

Reasoning: Matches "CCSS SICERE PLANILLA" (pattern 3.1). This is the monthly employer cuota obrero-patronal for the June planilla, paid in the early-July window (reporting window ~26th to the 4th business day of the following month). It bundles SEM, IVM, FODESAF, IMAS, INA, FCL, ROP and the Banco Popular quotas.

Classification: EXCLUDE from IVA — statutory payroll obligation. Reconcile against the planilla detail.

Example 5 — D-103 withholding remittance (NOT CCSS)

Input line: 12/07/2025 ; MINISTERIO HACIENDA D-103 ; DEBITO ; RETENCION FUENTE JUN ; -310.000 ; CRC

Reasoning: Matches "MINISTERIO HACIENDA D-103" (pattern 3.3). This is the monthly salary-tax withholding remittance (impuesto al trabajo dependiente), due within the first 15 calendar days of the following month — NOT a social charge. Do not classify as CCSS.

Classification: EXCLUDE from IVA — income-tax remittance, not a social contribution.

Example 6 — Aguinaldo payment (exempt)

Input line: 18/12/2025 ; PLANILLA AGUINALDO 2025 ; DEBITO ; 13 SALARIO ; -1.800.000 ; CRC

Reasoning: Matches "AGUINALDO" (pattern 3.4). The mandatory 13th-month salary, payable by 20 December, is exempt from BOTH CCSS social charges and income tax (PwC, MTSS). No CCSS or D-103 withholding applies to this line.

Classification: EXCLUDE from IVA. No social charge, no salary tax. Confirm it is the genuine aguinaldo (~1/12 of Dec–Nov earnings), not an ordinary bonus.

Section 5 — Tier 1 rules

Apply exactly as written when inputs are clear.

Rule 1 — Territorial basis

• Territorial basis — Costa Rica taxes individuals on Costa Rican-source income only, regardless of nationality or residence. Foreign-source income of a Costa Rican resident is outside scope. (PwC)

Rule 2 — Employment-income (salary) tax — monthly progressive brackets, 2025

Withheld monthly by the employer; −0.79% adjustment vs 2024; effective 1 Jan–31 Dec 2025 (Decreto 44772-H, Hacienda).

Monthly progressive brackets 2025 (Decreto 44772-H, Hacienda)

Monthly band (₡)	Rate	Tax on band	Cumulative tax at top of band
0 – 922,000	0%	0	₡0
922,000 – 1,352,000	10%	up to 43,000	₡43,000
1,352,000 – 2,373,000	15%	up to 153,150	₡196,150
2,373,000 – 4,745,000	20%	up to 474,400	₡670,550
over 4,745,000	25%	—	(₡670,550 + 25% of excess)

Cumulative check: 43,000; 43,000 + (2,373,000−1,352,000)×15% = 43,000 + 153,150 = 196,150; 196,150 + (4,745,000−2,373,000)×20% = 196,150 + 474,400 = 670,550. ✓

Rule 3 — Family tax credits (créditos fiscales), 2025

• Family tax credits — Credited against the employee's salary-tax withholding: ₡1,710/month per child and ₡2,590/month per spouse. Apply after computing gross salary tax. (Decreto 44772-H)

Rule 4 — Minimum contribution base (BMC)

• Minimum contribution base (BMC) — For low earners, compute CCSS contributions on the BMC, not the actual lower salary: SEM BMC ≈ ₡333,328/month and IVM BMC ≈ ₡311,990/month for 2025. Salaries below are grossed up to the BMC. (CCSS BMC data)

Rule 5 — Total social charges

• Total social charges — 2025: employer ≈26.67% + employee ≈10.67% of gross. From 1 Jan 2026: employer ≈26.83% + employee ≈10.83%. Component breakdown per Section 1. (siemprealdía, La Nación, BDO)

Rule 6 — INA small-employer exemption

• INA small-employer exemption — Non-agricultural employers with fewer than 5 permanent employees are exempt from the 1.50% INA contribution, lowering their employer total by 1.50pp (e.g. ~25.17% in 2025). (BDO, BLP)

Rule 7 — INS work-risk premium is risk-class specific

• INS work-risk premium risk-class specific — The mandatory póliza de riesgos del trabajo with INS is set per occupational risk classification; ~1% is only referential. Some "CCSS-only" quotes of ~26.5% exclude it. Always flag the actual rate for reviewer. (remotepeople)

Rule 8 — Banco Popular split

• Banco Popular split — Worker contributes 1.00% (mandatory savings under the LPT); employer contributes 0.50% total. The LPT-funded employer components (Banco Popular 0.50%, FCL 1.50%, ROP/OPC 2.00%) reconcile to the official employer total, but the line allocation is worded differently across sources [RESEARCH GAP — confirm the ROP vs Banco Popular split against the CCSS planilla rate schedule]. (siemprealdía)

Rule 9 — Aguinaldo

• Aguinaldo — The mandatory 13th-month salary (~1/12 of Dec–Nov total earnings), payable by 20 December, is exempt from both CCSS social charges and income tax. (PwC, MTSS)

Rule 10 — Minimum wage

• Minimum wage — Unskilled generic worker (trabajador no calificado genérico): ₡373,092.42/month, effective 1 Jan 2026 (general +1.63% increase). Differentiated 2026 increases: domestic work +3.96%, specialized +2.18%, mid-level diversified-education technicians +2.50%. 2025 base ≈ ₡367,108 [RESEARCH GAP — derived by backing out the 1.63% increase; the exact 2025 decree amount was not read directly]. (CNS/MTSS)

Rule 11 — Self-employed (trabajador independiente)

• Self-employed contribution framework — Independent workers must enroll with CCSS once monthly net income exceeds the reference income (≈₡327,338/month, the SEM BMC, 2025). Their contribution % follows a graduated five-tier scale by net-income band, not the fixed employer/employee split. Do not apply the employee 10.67% to a self-employed person. (Reglamento del Trabajador Independiente, CCSS)

Rule 12 — Self-employment / business profit (utilidades) — annual brackets, 2026 period

Utilidades annual brackets, 2026 period (PwC)

Annual band (₡)	Rate
0 – 4,094,000	0%
4,094,000 – 6,115,000	10%
6,115,000 – 10,200,000	15%
10,200,000 – 20,442,000	20%
over 20,442,000	25%

[RESEARCH GAP — these are 2026-period figures; the 2025 utilidades brackets were not separately isolated.]

Rule 13 — Filing

Filing table

Item	Detail	Deadline	Source
D-103 (withholding return)	Monthly retención en la fuente — salaries, allowances, dividends, remittances abroad	First 15 calendar days of the following month	BLP, PwC
CCSS planilla (SICERE)	Monthly employer social-contribution return and payment	Reporting window ~26th of month to the 4th business day of the next month	Section 4 / general practice
D-101 (annual income tax)	Self-employed / businesses; calendar fiscal year Jan–Dec	~15/16 March	PwC
D-151 (annual informative)	Summary of clients, suppliers, specified payments/withholdings	Last business day of February	PwC

Rule 14 — Non-resident withholding

• Non-resident withholding — 25% withholding applies to personal services from a Costa Rican source paid to non-residents (remesas al exterior); reported on Form D-103. (PwC)

Section 6 — Tier 2 catalogue (reviewer judgement)

Flag these for a Costa Rican CPA when data is ambiguous.

T2-1 — INA exemption eligibility

• INA exemption eligibility — Trigger: employer near the 5-permanent-employee threshold or agricultural. Issue: the 1.50% INA drop applies only to non-agricultural employers with fewer than 5 permanent employees; headcount and sector must be confirmed. Action: flag; default to INA applying until confirmed.

T2-2 — INS risk-class rate

• INS risk-class rate — Trigger: exact employer cost requested. Issue: ~1% is referential only; the póliza rate depends on the activity's risk class. Action: request the INS policy; flag.

T2-3 — Self-employed contribution tier

• Self-employed contribution tier — Trigger: trabajador independiente needs a cuota amount. Issue: five-tier graduated scale by net-income band, not a fixed %. Action: read the current CCSS regulation; flag. [RESEARCH GAP — the 2025 scale table and current BMC figures should be confirmed on the live CCSS/SCIJ regulation.]

T2-4 — LPT component allocation

• LPT component allocation — Trigger: per-fund employer breakdown must match the planilla exactly. Issue: Banco Popular 0.50% / FCL 1.50% / ROP 2.00% allocation is worded differently across sources though the total reconciles. Action: reconcile against the CCSS planilla rate schedule; flag.

T2-5 — 2026 salary-tax brackets

• 2026 salary-tax brackets — Trigger: salary-tax computation for a 2026 payroll period. Issue: only the 2025 monthly brackets are confirmed in this skill. Action: confirm the 2026 Decreto brackets before withholding. [RESEARCH GAP — 2026 monthly salary-tax brackets not confirmed.]

T2-6 — CCSS / Hacienda penalties and arrears

• CCSS / Hacienda penalties and arrears — Trigger: late payment, non-registration, or arrears. Issue: precise interest/penalty rates not captured. Action: do not estimate; escalate. [RESEARCH GAP — penalty/interest rates not confirmed from an authoritative source.]

Section 7 — Excel working paper template

COSTA RICA PAYROLL / CARGAS SOCIALES — WORKING PAPER
Client: [name]            Employee: [name]
Payroll period: [MM/YYYY]  Prepared: [date]
Rate set (auto from period): [2025 / 2026 IVM]

INPUT DATA
  Gross monthly salary:            CRC [____]
  Worker type:                     [Dependent employee / Trabajador independiente]
  Employer headcount / agri?:      [____]  (INA exemption test)
  INS risk class / policy rate:    [____]  (default ~1% referential)
  Children claimed:                [____]   Spouse claimed: [Y/N]
  Ordinary salary or aguinaldo:    [____]

CONTRIBUTION BASE
  BMC test — SEM floor ₡333,328 / IVM floor ₡311,990 (2025):  [actual / grossed-up]
  Base used:                       CRC [____]

EMPLOYEE DEDUCTIONS                 Rate      Amount
  SEM                              5.50%     CRC [____]
  IVM (4.17% 2025 / 4.33% 2026)    [____]    CRC [____]
  Banco Popular                    1.00%     CRC [____]
  TOTAL employee (10.67%/10.83%)             CRC [____]

EMPLOYER CONTRIBUTIONS              Rate      Amount
  SEM 9.25% / IVM 5.42%(5.58%) / FODESAF 5.00% / IMAS 0.50%
  INA 1.50% (if applicable) / Banco Popular 0.50% / FCL 1.50% / ROP 2.00%
  INS riesgos ~1.00% (risk-class)
  TOTAL employer (26.67%/26.83%)             CRC [____]

SALARY TAX (monthly brackets, 2025)
  Gross salary tax:                          CRC [____]
  Less child credits (₡1,710 each):          CRC [____]
  Less spouse credit (₡2,590):               CRC [____]
  Net salary tax withheld (D-103):           CRC [____]

NET PAY = Gross − employee deductions − net salary tax:   CRC [____]
TOTAL EMPLOYER OUTLAY = Gross + employer contributions:   CRC [____]

REVIEWER FLAGS / RESEARCH GAPS
  [List]

Section 8 — Bank statement reading guide

How payroll obligations appear on Costa Rican bank statements

BAC Credomatic / Banco Nacional (BN) / Banco de Costa Rica (BCR) / Davivienda / Scotiabank:

• CCSS planilla: "CCSS", "SICERE", "PLANILLA CCSS", "CAJA COSTARRICENSE", "CUOTA OBRERO PATRONAL"
• INS work-risk: "INS", "RIESGOS DEL TRABAJO", "POLIZA RIESGOS"
• Salary-tax remittance: "HACIENDA", "TRIBUTACION", "D-103", "RETENCION FUENTE"
• Banco Popular quota: "BANCO POPULAR", "BP DESARROLLO COMUNAL"
• Net wages: "SALARIO", "PLANILLA NETA", "PAGO QUINCENA"; bonus: "AGUINALDO"

Spanish ↔ English glossary:

• Cargas sociales = social charges; cuota obrero-patronal = employee+employer contribution
• Planilla = payroll / contribution return; patrono = employer
• Retención en la fuente = withholding at source; aguinaldo = 13th-month salary
• Débito / Crédito = debit / credit; salario bruto / neto = gross / net salary
• Trabajador independiente = self-employed worker; BMC (base mínima contributiva) = minimum contribution base

Key identification tips:

1. CCSS planilla debits are monthly and outgoing, in the ~26th-to-4th-business-day window.
2. The planilla amount bundles all funds; do not split unless you have the planilla detail.
3. D-103 (Hacienda) is income-tax withholding, NOT a social charge — keep them separate.
4. Aguinaldo lines (December) carry no social charge and no salary tax.
5. Incoming CCSS credits are benefits received, not contributions.

Section 9 — Onboarding fallback

If the client provides only a bank statement and no payroll detail:

1. Scan for CCSS / SICERE debits — identify monthly outgoing planilla payments (Section 3.1).
2. Separate Hacienda D-103 withholding remittances (income tax) from CCSS (social charges).
3. Estimate gross payroll: a CCSS planilla debit ≈ 26.67% (2025) / 26.83% (2026) of total gross; reverse to approximate gross = planilla ÷ 0.2667 (employer share). Flag as an estimate.
4. Check December for an aguinaldo line (exempt — exclude from both bases).
5. Flag for reviewer: "Payroll figures derived from bank-statement amounts only; per-fund split, BMC grossing-up, INA exemption, INS risk class, and salary-tax withholding have not been independently verified. A Costa Rican CPA must confirm before filing."

Section 10 — Reference material

Thresholds

Thresholds table

Name	Value	Source
Income-tax-exempt monthly salary (2025)	₡922,000/month (at/below = 0% salary tax)	Decreto 44772-H
CCSS SEM minimum contribution base (BMC) 2025	≈₡333,328/month	CCSS BMC data
CCSS IVM minimum contribution base 2025	≈₡311,990/month	CCSS BMC data
Independent-worker mandatory-affiliation reference income (2025)	≈₡327,338/month (SEM BMC)	Reglamento del Trabajador Independiente
INA exemption	Non-agricultural employers with fewer than 5 permanent employees	BDO, BLP
Family credit — per child (2025)	₡1,710/month	Decreto 44772-H
Family credit — spouse (2025)	₡2,590/month	Decreto 44772-H
Minimum wage (unskilled generic, 2026)	₡373,092.42/month	CNS/MTSS
Non-resident services withholding	25% (remesas al exterior)	PwC

Penalties

Penalties table

Item	Detail	Source
CCSS late/non-payment	Interest + fines on overdue cuotas; administrative + judicial collection (cobro judicial), liens	siemprealdía; rate [RESEARCH GAP — verify with CCSS]
Failure to register employees with CCSS	Retroactive assessment of all contributions plus fines and surcharges	CCSS patronos
Income-tax / withholding non-compliance	Late-filing + late-payment penalties plus interest (Código de Normas y Procedimientos Tributarios)	DGT; 2025 amounts [RESEARCH GAP — verify with Hacienda]

Test suite

Recompute each end-to-end before relying on it.

Test 1 — Employee deductions, 2025. Gross ₡1,000,000. Employee = 10.67% = ₡106,700 (SEM 55,000 + IVM 41,700 + BP 10,000). Salary tax: (1,000,000 − 922,000) × 10% = ₡7,800. Net = 1,000,000 − 106,700 − 7,800 = ₡885,500.

Test 2 — Employee deductions, 2026. Gross ₡1,000,000. Employee = 10.83% = ₡108,300 (SEM 55,000 + IVM 43,300 + BP 10,000). +₡1,600 vs 2025 from the IVM rise.

Test 3 — Employer cost, 2025. Gross ₡1,000,000. Employer = 26.67% = ₡266,700. Total outlay = ₡1,266,700.

Test 4 — Employer cost, 2026. Gross ₡1,000,000. Employer = 26.83% = ₡268,300.

Test 5 — Below-BMC employee, 2025. Gross ₡250,000 (< BMC). SEM on 333,328 = 5.50% = ₡18,333; IVM on 311,990 = 4.17% = ₡13,010. No salary tax (< ₡922,000).

Test 6 — High earner salary tax, 2025. Gross ₡5,000,000. Salary tax = 670,550 + (5,000,000 − 4,745,000) × 25% = 670,550 + 63,750 = ₡734,300.

Test 7 — INA small employer, 2025. Non-agricultural employer with 4 permanent employees → drop INA 1.50% → employer total ≈ 25.17%.

Test 8 — Aguinaldo. ₡1,800,000 December aguinaldo → ₡0 CCSS, ₡0 salary tax (exempt).

Test 9 — Family credits, 2025. Gross ₡2,000,000, 2 children + spouse. Gross salary tax ₡140,200 (per Example 1) − (2 × ₡1,710) − ₡2,590 = 140,200 − 3,420 − 2,590 = ₡134,190 net withholding.

Test 10 — Self-employed. Trabajador independiente, net income ₡500,000/month → enroll with CCSS (> ₡327,338); contribution via five-tier scale, NOT 10.67%. Flag for reviewer.

Prohibitions

• NEVER apply the employee 10.67%/10.83% split to a self-employed person — use the CCSS five-tier independent-worker scale.
• NEVER compute contributions on a sub-BMC salary without grossing up to the BMC floor.
• NEVER use 2025 IVM rates for a payroll period on/after 1 January 2026 (or vice versa).
• NEVER charge CCSS or salary tax on the aguinaldo — it is exempt from both.
• NEVER present the INS work-risk premium (~1%) as final — it is risk-class specific.
• NEVER drop the 1.50% INA without confirming the employer is non-agricultural with fewer than 5 permanent employees.
• NEVER conflate the D-103 income-tax remittance with the CCSS planilla — they are separate obligations to separate authorities.
• NEVER quantify CCSS or Hacienda arrears/penalties — escalate; rates are a research gap.
• NEVER treat foreign-source income as taxable — Costa Rica is territorial.
• NEVER present any figure marked [RESEARCH GAP] as confirmed without a Costa Rican CPA's sign-off.

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