What are the Social Security Contributions in Costa Rica?



Modified on: Tue, 23 Dec, 2025 at 5:42 PM

TABLE OF CONTENTS

Starting January 1, 2026, the Costa Rican Social Security Fund (CCSS) will gradually increase contributions under the Disability, Old Age, and Death (IVM) Insurance Regulations to help keep the pension fund sustainable.


What’s the contribution rates for Payroll in 2026?

A total increase of 0.32% will apply to IVM contributions, split equally between employers and employees:

  • Employer Contribution:
    Increases by 0.16% (from 5.42% to 5.58%)
  • Employee Contribution:
    Increases by 0.16% (from 4.17% to 4.33%)


Impact on Social Security Costs

  • For Employers:
    Total social security contributions will rise from 26.67% to 26.83%.
    If your company has fewer than 5 employees, the rate will increase from 25.17% to 25.33%.

  • For Employees:
    Net salary will slightly decrease as total deductions increase from 10.67% to 10.83%.


Contribution Breakdown

Employer Contributions20252026Δ pp
CCSS – SEM (Health & Maternity)9.25%9.25%0.00%
CCSS – IVM5.42%5.58%+0.16%
FODESAF5.00%5.00%0.00%
IMAS0.50%0.50%0.00%
INA1.50%1.50%0.00%
Banco Popular0.25%0.25%0.00%
LPT – Banco Popular0.25%0.25%0.00%
LPT – FCL1.50%1.50%0.00%
LPT – OPC2.00%2.00%0.00%
INS – Occupational Risks1.00%1.00%0.00%
TOTAL EMPLOYER26.67%26.83%+0.16%


Employee Contributions20252026Δ pp
CCSS – SEM5.50%5.50%0.00%
CCSS – IVM4.17%4.33%+0.16%
Banco Popular1.00%1.00%0.00%
TOTAL EMPLOYEE10.67%10.83%+0.16%

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