#CostaRica 🇨🇷 #BDS_Article: Embracing Religious Holidays in the Workplace
Public holidays established by Costa Rican law are designed to enable the celebration or...
The National Insurance Institute (INS in Spanish) has issued the new Technical Standard for the Mandatory Occupational Risk Insurance, which repeals the 2023 standard.
The main changes established by this new standard are as follows:
- Elimination of advance reporting of employees: Employers no longer need to notify the INS in advance when hiring new employees, who must be included directly in the payroll corresponding to the applicable period.
- Automatic calendars: the INS will upload the payroll calendar on the first day of each year. In the case of special policies, if the calendar is not registered in December, it will automatically default to a monthly frequency.
- Regularization of omissions: if an employee is not reported in a timely manner, they may be included in an additional payroll within the following three periods.
- New form: a new template is now available of the Rehabilitation Application Form is introduced (for cases involving the reactivation of inactive insurance policies).
With this new standard now in effect it is advisable to review and adjust internal processes as well as insurance policies to avoid potential penalties.
This standard has been in force since its publication in Item No. 108 to the Official Gazette No. 158 on August 26, 2025. The full version is available in our BDS Tools platform .
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