#CostaRica 🇨🇷 #BDS_LaborAlert: Law Granting Bereavement Leave for Workers Comes Into Effect
On Tuesday, December 3, 2024, the Law Establishing Paid Leave for the Death of Relatives to...
On January 14, the Costa Rican Social Security Administration(CCSS) announced that, pursuant to Decree No. 45303-MTSS, published in the OfficialGazette No. 229 on Friday, December 5, 2025, the reference minimum income orminimum contribution base (MCB) for calculating contributions to the HealthInsurance (SEM) and the Pension Insurance (IVM) has been updated.
These new amounts apply starting with the January2026 billing cycle and are established as follows:
• IVM:¢324,590.00
• SEM: ¢346,789.00
The CCSS reminded employers that, regardless of theseminimum bases, salary reporting must always be made based on the actual grosssalary earned, considering the full amount of remunerations paid under any designation.
This adjustment is in addition to the 0.16%increase in IVM contributions that we had previously reported.
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