--- title: "#CostaRica 🇨🇷 #BDS_LaborAlert: CCSS Expands Conditions for Debt Forgiveness and Payment Arrangements of Social Security Contributions for Employers and Self-Employed Workers" description: Payment Arrangements image: https://publicaciones.bdsasesores.com/hubfs/retrato-de-un-joven-sonriente-y-satisfecho-sentado-en-casa-en-el-sofa-sosteniendo-un-telefono-movil-y.jpg --- [![BDS blanco ingles](https://publicaciones.bdsasesores.com/hs-fs/hubfs/BDS%20blanco%20ingles.png?width=100&height=50&name=BDS%20blanco%20ingles.png "BDS blanco ingles")](https://www.bdsasesores.com) - [Team](https://www.bdsasesores.com/en/team/) - [Services](https://www.bdsasesores.com/en/services/) - Blog - [Labor Law](https://publicaciones.bdsasesores.com/en-us/blog) - [Corporate Law](https://publicaciones.bdsasesores.com/apriori-blog?hsLang=en-us) - [Store](https://www.bdsasesores.com/en/tienda/) - [Contact](https://www.bdsasesores.com/en/contact/) - English - [English](https://publicaciones.bdsasesores.com/blog?hsLang=en-us) - [Español](https://publicaciones.bdsasesores.com/blog?hsLang=es-cr) ![](https://publicaciones.bdsasesores.com/hs-fs/hubfs/raw_assets/public/Theme-Delight%20BDS%20Asesores/images/logo-BDS-blanco-jul25.png?width=200&name=logo-BDS-blanco-jul25.png) ##### Nov 13, 2025 5:26:09 PM ##### 1 min. read #CostaRica 🇨🇷 #BDS\_LaborAlert: CCSS Expands Conditions for Debt Forgiveness and Payment Arrangements of Social Security Contributions for Employers and Self-Employed Workers 2:05 # #CostaRica 🇨🇷 #BDS\_LaborAlert: CCSS Expands Conditions for Debt Forgiveness and Payment Arrangements of Social Security Contributions for Employers and Self-Employed Workers 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.   ![BDS Asesores](https://publicaciones.bdsasesores.com/hs-fs/hubfs/BDS%20Logo-01.png?width=250&height=113&name=BDS%20Logo-01.png) --- *Would you like to learn more about this and other legal topics? 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