2 skills across 1 job. Each skill is authored by an accountant; the ones more colleagues stand behind rise to the top.
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.
Use this skill whenever asked about Costa Rica social-security / payroll contributions ("cargas sociales") to the CCSS and the related employment-income withholding. Trigger on phrases like "how much CCSS do I pay", "cargas sociales Costa Rica", "CCSS employer cost", "patrono CCSS", "cuota obrero-patronal", "IVM contribution", "SEM CCSS", "planilla CCSS", "Banco Popular deduction", "FODESAF", "INA exemption", "deducciones de planilla", "retención del impuesto al trabajo dependiente", "Costa Rica payroll tax", "social charges 2025/2026", "trabajador independiente CCSS", or any question about Costa Rican employer/employee social contributions, the monthly salary-tax withholding, the minimum contribution base (BMC), or net-pay computation. Also trigger when classifying bank-statement lines that relate to CCSS planilla debits, SICERE payments, INS riesgos-del-trabajo premiums, Banco Popular debits, or D-103 withholding remittances on BAC, BN, BCR, Davivienda, or other Costa Rican bank statements. This skill covers the SEM and IVM rates (including the confirmed 1 Jan 2026 IVM increase), FODESAF/IMAS/INA/FCL/ROP/Banco Popular components, the INS work-risk premium, employer and employee totals, the BMC floor, the monthly progressive salary-tax brackets, family tax credits, aguinaldo treatment, minimum wage, forms D-103/D-101/D-151, the CCSS planilla cycle, bank-statement classification patterns, and edge cases. ALWAYS read this skill before touching any Costa Rican payroll / social-contribution work.