#CostaRica 🇨🇷 #BDS_LaborAlert: Bill Passed Requiring Employers to Grant Paid Leave to Workers Accompanying Family Members to Medical Appointments
Yesterday, Monday, April 22nd, 2024, the proposed textof File No. 23,389, a new bill aiming to...
With the entry into force of the TRIBU-CR platform on October 6, new forms and obligations have been introduced for taxpayers, including Form 207, which modifies how employers report withholding taxes, particularly those related to employee salaries.
Under the new regulation, employers acting as withholding agents are required to report the total income received by employees working for multiple employers. However, current legislation provides that the responsibility to disclose multiple employment relationships lies with the employee —not the employer.
Accordingly, employers are required to report the information formally communicated by the employee, pursuant to Article 38 of the Income Tax Act. If the employee chooses not to disclose such information for privacy reasons, the employer cannot be penalized for omission.
We therefore recommend that employers formally request this information from their employees in writing and retain documented evidence of such requests for tax compliance purposes.
To address this topic in greater detail, we have organized the webinar: “Salary Management under TRIBU-CR: New Obligations for Employers as Withholding Agents,” to be held on Thursday, November 6, 2025, from 9:00 a.m. to 11:30 a.m. To participate, please click here to register.
Additionally, we encourage the use of our self-management tool BDS TOOLS, which offers further guidance on this and other labor matters. There, you can access the full text of this alert, practical resources, and specialized guidelines, among other materials.
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