---
title: "#CostaRica 🇨🇷 #APriori Reports: New CCSS Regulation Favors SMEs"
description: New CCSS Regulation Favors SMEs
---

[Blog A Priori](https://publicaciones.bdsasesores.com/en-us/apriori-blog)

# [#CostaRica 🇨🇷 #APriori Reports: New CCSS Regulation Favors SMEs](https://publicaciones.bdsasesores.com/en-us/apriori-blog/new-ccss-regulation-favors-smes)

 Written by [APriori](https://publicaciones.bdsasesores.com/en-us/apriori-blog/author/apriori) | Oct 7, 2024 11:45:54 PM

On Friday, September 27, a new **"Regulation for the Application of the Salary-Adjusted Base for Micro-enterprises in the Health Insurance"** **came into effect.**

This regulation is intended to benefit **micro and small enterprises** registered as **SMEs** with the Ministry of Economy and Commerce that employ **fewer than five workers**.

This new regulation offers a benefit consisting in **a reduction in the taxable base** used to calculate employer and worker contributions to health insurance for up to **48 months**.

The **reduction percentages** are detailed below:

| Description/Year       | Year 1  | Year 2 | Year 3 | Year 4 |
| --- | --- | --- | --- | --- |
| Employers | 4,25% | 5,25% | 6,25% | 7,25% |
| Workers | 4,20% | 4,50% | 4,80% | 5,00% |

For company-specific advice, please feel free to contact us.

 

[View full post](https://publicaciones.bdsasesores.com/en-us/apriori-blog/new-ccss-regulation-favors-smes)

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