I. Update on Social Security Contributions Effective January 2026
The Board of Directors of the Costa Rican Social Security Fund (CCSS), through a resolution adopted in 2019, modified the frequency of adjustments to the tripartite contribution rate under the Disability, Old Age and Death (IVM) regime, changing it from every five years to every three years.
As a result, starting January 1, 2026, the following adjustment will apply to social security contributions:
| Institution / Concept | 2025 Employer | 2025 Employee | 2026 Employer | 2026 Employee |
|---|---|---|---|---|
| CCSS | ||||
| Sickness and Maternity Insurance (SEM) | 9.25% | 5.50% | 9.25% | 5.50% |
| Disability, Old Age and Death (IVM) | 5.42% | 4.17% | 5.58% | 4.33% |
| CCSS Subtotal | 14.67% | 9.67% | 14.83% | 9.83% |
| Other Institutions | ||||
| Employer Contribution to Banco Popular | 0.25% | – | 0.25% | – |
| Family Allowances | 5.00% | – | 5.00% | – |
| IMAS | 0.50% | – | 0.50% | – |
| INA | 1.50% | – | 1.50% | – |
| Other Institutions Subtotal | 7.25% | – | 7.25% | – |
| Labor Protection Law | ||||
| Banco Popular (employer contribution) | 0.25% | – | 0.25% | – |
| Labor Capitalization Fund (FCL) | 1.50% | – | 1.50% | – |
| Complementary Pension Fund | 2.00% | – | 2.00% | – |