On Thursday, October 23, the Costa Rican Social Security Administration (CCSS) approved updated guidelines for the forgiveness of fines, surcharges, interest, and outstanding medical service invoices owed by employers and self-employed workers.
The measure extends the application period for debt forgiveness to 12 months from the date of publication in the Official Gazette, and standardizes requirements and conditions for all taxpayers, including those involved in judicial collection or bankruptcy proceedings.
In addition, the reform establishes specific procedures for incorporating outstanding medical invoices into payment agreements and authorizes proportional accreditation of contributions to the Disability, Old-Age and Death Insurance Regime (IVM) for self-employed workers.
The goal of this update is to facilitate the formalization and recovery of social security contributions by offering new conditions and payment arrangements that enable contributors to regularize their status with the CCSS and maintain access to the health insurance and pension benefits provided under the system.
The reform to the Regulation governing the application of Act No. 10,232, “Law on the Authorization of Debt Forgiveness for the Formalization and Collection of Social Security Contributions,” along with Transitory Provision I of the Regulation on payment agreements for debts owed by employers and self-employed workers to the CCSS, enacted following the promulgation of Act No. 10,604, was officially published on November 11 of the current year in Item No. 145 to Official Gazette No. 212. It enters into force as of that date.

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