- Registration as an employer before the Costa Rican Social Security Fund
Eight (8) business days after the start of the activity or the acquisition of the company or business.
- Payment of wages as agreed upon with the employees within the limits of the Labor Code
Weekly, fortnightly, or monthly, as agreed upon.
- Grating the employee a weekly rest
1 day after every 6 working days.
- Presentation and payment of forms before the Costa Rican Social Security Fund
From the 26th of each month to the fourth business day of the following month. The payroll payment dates are from the 15th to the 21st of each month.
- Withholding of a percentage of salary
Within the first 15 calendar days of the month following the reporting period.
- Presentation of payroll before the National Insurance Institute
Before the 10th of each month.
- Bonus payment to employees of a private company
Within the first 20 days of December.
- Granting to employees at least 2 weeks of paid vacation
Within 15 weeks of completing 50 weeks of continuous work.
1 month before birth and 3 months after delivery.
At least 3 months postpartum and any additional time certified by a physician as necessary, including the choice of fifteen-minute interval every three hours or half an hour twice a day during work hours (it is customary to negotiate an hour before or after the normal day).
- Leave for those responsible for terminally ill patients or seriously ill minors
An employee is entitled to an indefinite leave of absence in either of two cases of third-party illness: (1) when a treating physician declares a patient under the employee’s care to be in a terminal phase; (2) when a treating physician determines that a minor under the employee’s care is seriously ill.
In either case, such leave will be renewed every thirty calendar days and may be lifted before its expiration, at the discretion of the treating physician.
- Formation of occupational health commissions, offices, or departments before the Occupational Health Council
The formation of an occupational health commission is apt for an employer with 10 to 49 employees; an employer with 50 or more employees should form an occupational health office or department.
Grant workers the necessary time, without salary reduction, to vote in elections and popular consultations under the referendum modality. Such time is granted whenever determined by the Supreme Electoral Tribunal.
- Disability subsidy payment
Within the first 3 days of disability, the employer must pay 50% of the salary, unless the employee becomes disabled again in the same month, in which case the CCSS would recognize the subsidy from the first day. After the first 3 days and up to the term determined by the Costa Rican Social Security Fund, the employer must pay 40% of the salary if the employer wishes it or has negotiated it with other employees through a collective agreement or similar instrument.
- Report of occupational accidents before the National Insurance Institute
Eight (8) days after the accident at work.