The Hardest Market · Costa Rica
Costa Rica's HR data
The rules and costs of employing people in Costa Rica (San José), from official sources, in English and Japanese.
46.2%women in management (2025, ILO)
1.27×employer's total cost on ₡2,000,000 a month, as a multiple of salary
12public holidays (2026)
Employment rules
| Statutory annual leave | 2 weeks per 50 weeks' service |
|---|---|
| Public holidays (2026) | 12 days |
| Notice of dismissal | 1 week to 1 month by service |
| Severance required by law | Cesantía ~20 days/year, max 8 years |
| Typical negotiated exit | No official benchmark |
| Probation | 3 months |
| Working hours | 48 h/week (day shift) |
| How hard is dismissal? | Easy: without cause if notice and cesantía are paid |
Employer contributions
| Health and maternity insurance (SEM), employer | 9.25% |
|---|---|
| Pension insurance (IVM), employer | 5.58% |
| Family allowances, IMAS, INA and Banco Popular (employer) | 7.25% |
| Worker Protection Law contributions (employer) | 4.75% |
Employee contributions
| Health and maternity insurance (SEM), employee | 5.5% |
|---|---|
| Pension insurance (IVM), employee | 4.33% |
| Banco Popular worker contribution | 1% |
Take-home pay and employer cost by monthly salary
| Monthly salary | Employee contributions | Income tax | Take-home | Employer cost |
|---|---|---|---|---|
| ₡1,200,000 | ₡129,960 | ₡28,200 | ₡1,041,840 | ₡1,521,960 |
| ₡2,000,000 | ₡216,600 | ₡140,850 | ₡1,642,550 | ₡2,536,600 |
| ₡3,500,000 | ₡379,050 | ₡422,650 | ₡2,698,300 | ₡4,439,050 |
| ₡6,000,000 | ₡649,800 | ₡986,300 | ₡4,363,900 | ₡7,609,800 |
Employee in San José, Costa Rican national and tax resident, single with no children (no child or spouse tax credits), on an indefinite contract, salary only paid evenly as monthly pay with no bonus, calendar year 2026. Salary tax (impuesto único sobre las rentas del trabajo dependiente) withheld monthly on gross pay with the 2026 brackets; CCSS social insurance (SEM and IVM) and the Banco Popular worker contribution at the rates in force from 1 January 2026. The statutory 13th-month aguinaldo (one twelfth of the year's pay, exempt from salary tax and CCSS) is not modelled.