Mar 6, 2025 12:20:22 PM
1 min. read
#CostaRica 🇨🇷 #BDS_Alert: Deadline for Independent Workers to Benefit from Debt Statute of Limitations Expires on May 8
The two-year period granted by Act No. 10.363 for independent workers who are not registered with the Costa Rican Social Security Administration (CCSS) to formalize their registration and benefit from a four-year debt statute of limitations will expire on May 8, 2025.
Independent workers who fail to register before this deadline will be subject to an income review of up to ten years, in accordance with Transitory Provision 2 of Act No. 10.363 and Article 14 of the Regulation on Contributory Insurance for Independent Workers.
For those workers who are already registered, the limitation period will remain at four years, except in cases of omission or fraud, where a ten-year period will apply.
Given this situation, companies and independent professionals are advised to review their status with the CCSS and take any necessary measures before this deadline to avoid extensive audits and potential penalties.
If you have any questions regarding this process, we are available to provide legal assistance. Contact us.