Costa Rica Payroll — Planilla CCSS, D-103 / TRIBU-CR Withholding & Net-Pay Computation

Gather all employer registration details (CCSS patrono number, INS riesgos del trabajo policy and risk class, Hacienda RUC/cédula jurídica) and per-employee data needed to compute obligations. Confirm headcount for the INA small-employer exemption and identify any trabajadores independientes who must enrol separately with CCSS.

Compute each employee's CCSS employee deductions (SEM 5.50%, IVM 4.17%/4.33%, Banco Popular 1.00%), apply the BMC floor (SEM ≈₡333,328 / IVM ≈₡311,990 for 2025) for low-wage earners, then calculate impuesto al salario using the 5-band monthly brackets under Decreto 44772-H. Deduct family tax credits (₡1,710/child, ₡2,590/spouse) and produce the net pay for each employee.

Compile the monthly CCSS planilla return consolidating all employee contributions (employee + employer shares for SEM, IVM, FODESAF, IMAS, INA, FCL, ROP, Banco Popular). Submit via the SICERE / Oficina Virtual portal within the reporting window (approximately the 26th of the payroll month through the 4th business day of the following month) and retain the payment confirmation.

Remit the impuesto al salario (salary-tax withholding) collected from employees to Ministerio de Hacienda. Since 6 October 2025 this is done through the TRIBU-CR portal (which replaced the ATV / D-103 paper form). The return and payment are due within the first 15 calendar days of the month following the payroll period.

At year-end (December), calculate and pay the mandatory aguinaldo (13th-month salary, ~1/12 of Dec–Nov earnings, payable by 20 December) — exempt from CCSS and income tax. Update the Fondo de Capitalización Laboral (FCL) and verify cesantía (severance) accruals. File the annual D-151 informative return (summary of employees, salaries, and withholdings) by the last business day of February.