On August 15, Costa Rica will celebrate Mother’s Day, a holiday of mandatory payment according to article 148 of the Labor Code: An employer must pay for the holiday as a single day, even if an employee does not work the day. An employer who requires an employee to work the day must pay double…
Category Archives: News
Compliance with tax obligations is essential to guarantee the continuity of commercial operations of any company. In the case of exporting companies, the current Guatemalan regulation requires that, no later than July 31, such companies update their compliance status with the Exporters Registry. The update constitutes an administrative tax obligation and enables the subsequent tax…
Article 148 of the Costa Rican Labor Code declares August 2, the Day of the Virgin of Los Angeles, as a non-obligatory payment holiday. An employer with a weekly payment method (non-commercial activity) who only pays for a day worked may give the employee the day off to enjoy the holiday; however, the employer does…
On July 20, through Government Agreement 179-2022, the Ministry of Labor and Social Welfare established specific mandatory measures in the workplace to prevent COVID-19 infections, as follows. Employer Obligations: Ensure social distancing under the Health Alerts and Health Provisions System of the Ministry of Public Health and Social Assistance or use physical barriers. Clean work…
Through Ministerial Agreement 398-2022, the Ministry of Public Finance has reformed the Tariff Regulations for the Public Special Development Zones (known as ZDEEP). The approved changes that apply to ZDEEP users and administrators include the following: Modification of the fees for evaluating the application file as a user. Modification of the monthly rent per square…
On June 24, 2022, the “Growing Together for the Integral Protection of First Infancy, Childhood and Adolescence Law” was published in the Official Gazette, repealing the “Special Law for the Regulation and Installation of Daycare Rooms for Employees’ Children.” It is worth mentioning that the repealed law was issued on May 2018, but, after multiple…
On July 13, 2022, the reform to executive decree 43291-S that facilitates the sanitary registration of low-risk food and cosmetic products was published in the official newspaper La Gaceta. The reform simplifies the registration of such products to enable immediate approval. Annex 1 of said reform includes an expanded list of cosmetic products, such as…
On July 25th, 1824, the people of the Party of Nicoya, a territory known today as Guanacaste, decided to join the Province of Costa Rica. Given the relevance of this historical event, this date was established as a mandatory pay holiday. Therefore, for employers who have a weekly payment modality (non-commercial activity), in which only…
The Government of Costa Rica published the Regulation to the Law to attract Workers and Remote Service Providers of International Character, better known as Digital Nomads, which seeks to regulate the activity of those foreign persons who are authorized to enter and stay in the country under the migratory category of Non-Resident, Subcategory of Stay,…
On Wednesday, June 29, 2022, Bill No. 22 364, reforming the General Customs Law No. 7557, was published in Scope No. 132 of La Gaceta No. 121, entering this reform into law as of June 29, 2022, the date of its publication. Logistics operators must understand the changes that the reform introduces to avoid non-compliance…

