INCREASE IN SOCIAL SECURITY CONTRIBUTION RATES

Effective January 1, 2026

In accordance with Transitory Article XI of the Disability, Old Age, and Death (IVM – Invalidez, Vejez y Muerte) Regulation, the Costa Rican Social Security Administration (CCSS) has confirmed an adjustment to IVM contribution rates effective January 1, 2026.

1. IVM Contribution Rate Adjustment

The total IVM contribution will increase from 11.16% to 11.67%, distributed as follows:

Employer contribution: from 5.52% to 5.58%
Employee contribution: from 4.17% to 4.33%
State contribution: from 1.57% to 1.75%

2. Impact on Total Mandatory Social Security Charges

When these changes are incorporated into the full social security burden, the total mandatory contributions will adjust as follows:

Employers: from 26.67% to 26.83%
Employees: from 10.67% to 10.83%

3. Compliance Requirements

Taxpayers must prepare and submit the Informative Return using the official format available through the TRIBU-CR Virtual Office.

Note: For guidance on how these changes impact your payroll or accounting processes, please contact your property managers, payroll team, or accountants.