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Costa Rica has 26.33% employer CCSS, mandatory aguinaldo (13th month), cesantía severance funded via FCL (3%/month), and is Central America's leading US nearshore tech hub. Rippling handles CCSS, Hacienda, and Labour Code compliance.
Costa Rica is Central America's most developed economy with a strong rule of law, political stability, and a highly educated, bilingual workforce. San José is the primary business hub. Costa Rica is the leading nearshore technology and shared services destination for US companies in Latin America, hosting major multinational operations. Costa Rica uses the Costa Rican colón (CRC); USD is widely accepted in commercial transactions.
| Contribution | Rate | Notes |
|---|---|---|
| CCSS (employer) | 26.33% | Health 9.25%, pension 3.84%, maternity 0.25%, IMAS 0.5%, FODESAF 5%, others |
| INS (work accident) | ~1–3% | Rate varies by risk category |
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| Contribution | Rate | Notes |
|---|---|---|
| CCSS (employee) | 10.67% | Health, pension, and maternity branches |
| Income tax (impuesto sobre la renta) | 0–25% | Progressive 5-bracket; withheld monthly |
| Monthly Income (CRC) | Rate |
|---|---|
| Up to 941,000 | 0% |
| 941,001–1,381,000 | 10% |
| 1,381,001–2,423,000 | 15% |
| 2,423,001–4,845,000 | 20% |
| Above 4,845,000 | 25% |
Monthly withholding by employer; remitted to Ministerio de Hacienda.
Cesantía: 19.5 days/year (max 8 years) funded via FCL (3%/month employer contribution). Notice: 1 week to 1 month by tenure. Unfair dismissal: immediate cesantía payment. FCL balance transferred to employee on termination.
The aguinaldo is Costa Rica's mandatory 13th month salary, paid in the first 20 days of December. It equals 1/12 of the total wages earned in the preceding 12 months (December 1 to November 30). Pro-rated for partial years. It is exempt from CCSS contributions and income tax. Budget 1 extra month of wages per year.
Costa Rica's minimum wage (salario mínimo) is set twice per year (January and July) by the National Wage Council for each occupational category. Unskilled workers: approximately CRC 385,000/month (2024). Skilled and professional categories have higher minimums. Costa Rica has one of Latin America's most complex minimum wage systems with dozens of occupational categories.
Costa Rica is Central America's leading technology and shared services hub, home to major multinational operations including Intel, Amazon, HP, Accenture, IBM, Procter & Gamble, and Western Union. The San José metropolitan area has a highly educated, bilingual (Spanish/English) workforce with over 50 universities. Costa Rica is one of the top nearshore destinations for US companies in Latin America.
Notice: 1 week (less than 3 months); up to 1 month (more than 1 year). Severance (cesantía): 19.5 days' salary per year of service (capped at 8 years = ~156 days). Funded via the Fondo de Capitalización Laboral (FCL) — employer contributes 3% of monthly salary to FCL monthly. Unfair dismissal: employer pays cesantía immediately.
