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.
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