Costa Rica is a leading Central American hub for services and nearshoring, with a well-educated, bilingual workforce and a mandatory 13th-month bonus. All-in employer cost runs around 1.37x the gross salary. Here is what to know before your first Costa Rican hire.
Employment runs under the Labour Code, with mandatory enrolment in the social-security fund (CCSS) and a statutory 13th-month bonus (aguinaldo) paid in December. Written contracts are standard.
Employer contributions to the CCSS and related funds come to roughly 26.5% of salary, and with the aguinaldo and other accruals the all-in load reaches around 37%.
The aguinaldo is a statutory 13th-month payment based on the year's average salary, due in the first days of December.
Employees pay a CCSS share plus income tax on a progressive scale, withheld at source. Withholding is the employer's responsibility, which under EOR means ours.
*All figures are estimates from public sources (2025-26), pending ops verification - same basis as the EOR cost calculator. Not tax or legal advice.
Compliant Costa Rican employment contract, payroll, CCSS, and the aguinaldo, handled. One invoice, flat $399 per month.