2020: Adjustment to Social Security Contributions in Costa Rica

Starting on January 1st, 2020 the worker and employer´s statutory contributions to Costa Rican Social Security Fund (CCSS) increased as explained below:


Worker´s contribution to IVM (Temporary Disability, Retirement and Demise Insurance)



Worker´s contribution to SEM (Temporary

Disability and Maternity Insurance)



Worker´s contribution to the Banco Popular 1.00%


Worker´s total contribution to CCSS



Employer´s contribution to IVM



Individuals and companies subject to labor relationships in Costa Rica are contributing 0,17% more to Social Security for IVM and SEM insurances.


Our law firm strongly advises to review this with your labor consultants in Costa Rica, so these adjustments are taken into account.