#CostaRica 🇨🇷 #BDS_LaborAlert: Worker–Employer Contributions Will Increase as of January 1, 2026
1:22

#CostaRica 🇨🇷 #BDS_LaborAlert: Worker–Employer Contributions Will Increase as of January 1, 2026

For next year, the Costa Rican Social Security Administration (CCSS) will apply a new adjustment to the contributions of the Disability, Old-Age and Death Insurance Regime (IVM), pursuant to the agreement adopted by its Board of Directors in 2019.

The increase will be 0.16% with respect to the current contribution rates, meaning that the employer contribution will rise from 5.42% to 5.58%, and the worker contribution from 4.17% to 4.33%. The Government, in turn, will increase its contribution to 1.75%, for a combined total of 11.66%.

This is provided for in Transitory Provision XI of the IVM Regulation of the CCSS.

This measure will be effective as of January 1, 2026, and will remain in force until December 31, 2028.

Through our self-management tool BDS TOOLS, you may access the full alert, audiovisual practical resources, and specialized guidelines on this and other labor-related matters.

 

BDS Asesores


Would you like to learn more about this and other legal topics? Subscribe to our BDS Tools platform, the essential tool for successfully and autonomously managing your organization's labor relations.

If you are already a Permanent Advisory client, please contact your designated consultant for more information.

 

I want to become a BDS client I want to subscribe to BDS Tools 
 

Otros artículos

#ElSalvador 🇸🇻 #BDS_LaborAlert: ISSS Implements Digital Issuance of Medical Leave Certificates

As of September 1, the Salvadoran Social Security Institute (ISSS in Spanish) established a new...

#CostaRica 🇨🇷 #BDS_Article: Poor Work Performance: How to Address It Correctly

Companies frequently encounter situations where an employee fails to meet the expected performance...

#CostaRica 🇨🇷 #BDS_LaborAlert: Ruling from the Constitutional Chamber Affects Provisions of the Law on Strengthening Public Finances

Recently, judgment 2025-008201 was announced by the Constitutional Chamber of the Supreme Court of...