Costa Rica Social Contributions Guide 2026
Costa Rica's social security system (CCSS — Caja Costarricense de Seguro Social) requires contributions totaling 10.67% from employees and 26.67% from employers. Additional contributions include Banco Popular (1% employee) and INA (1.5% employer). These cover health insurance, pensions, and disability benefits.
CCSS Contribution Rates 2026
The CCSS is the mandatory social insurance system covering healthcare, pensions, disability, and maternity. Contributions are calculated on gross salary with a monthly cap. The system is divided into several components:
- Health insurance (Seguro de Salud): Employee 5.5% + Employer 9.25%
- Pension (Régimen de Invalidez, Vejez y Muerte — IVM): Employee 3.17% + Employer 5.08%
- Disability and survivors: Included in pension contribution
- Non-wage supplements (aguinaldo, bonuses): Also subject to CCSS contributions
Total CCSS: Employee pays 10.67%, Employer pays 26.67% on gross salary.
Banco Popular Contribution
All employees must contribute 1% of gross salary to Banco Popular, which funds employee savings and credit programs. This contribution is deducted from payroll alongside CCSS deductions.
INA Employer Contribution
Employers must contribute 1.5% of gross payroll to the National Training Institute (INA — Instituto Nacional de Aprendizaje), which funds vocational training programs. This is in addition to the employer's CCSS contribution.
Total Employer Cost
The total employer social cost (cargas sociales patronales) is approximately 28.17% of gross salary (26.67% CCSS + 1.5% INA). This does not include other mandatory benefits such as aguinaldo (13th-month pay), vacation time, and severance contributions.