Employer cost calculator: Costa Rica 2026

What an employee really costs in Costa Rica: gross salary plus mandatory employer contributions. A ₡1,500,000 monthly salary costs about ₡2,027,450 (1.35× gross).

Total cost to employer per month
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Employer cost by salary

CCSS and worker-protection charges of 26.83% for 2026 plus the aguinaldo accrual.

Gross per month₡600,000₡1,500,000₡2,500,000₡5,000,000
CCSS SEM₡55,500₡138,750₡231,250₡462,500
CCSS IVM₡33,480₡83,700₡139,500₡279,000
Family allowances fund₡30,000₡75,000₡125,000₡250,000
IMAS₡3,000₡7,500₡12,500₡25,000
INA₡9,000₡22,500₡37,500₡75,000
Banco Popular₡3,000₡7,500₡12,500₡25,000
Labour capitalisation + pension funds₡21,000₡52,500₡87,500₡175,000
INS (LPT)₡6,000₡15,000₡25,000₡50,000
Aguinaldo (accrual)₡50,000₡125,000₡208,333₡416,667
Total employer cost₡810,980₡2,027,450₡3,379,083₡6,758,167
Cost multiplier1.352×1.352×1.352×1.352×
Employee take-home₡535,020₡1,271,700₡2,006,600₡3,722,200

CCSS and worker-protection employer charges 26.83% for 2026 (IVM 5.58%), plus aguinaldo accrual. Excludes the INS work-risk policy and vacation accrual.

Employee side: Costa Rica take-home pay calculator.

Building payroll, EOR or salary-advance software? Get these numbers as JSON: GET /v1/employer-cost?country=cr&gross=… — free API key, 1,000 calls/month.

Questions

How much does it cost to employ someone in Costa Rica?

On top of gross pay, employers in Costa Rica pay cCSS and worker-protection charges of 26.83% for 2026 plus the aguinaldo accrual. For a ₡1,500,000 monthly salary the total is about ₡2,027,450, or 1.35 times gross pay.

Does this include benefits or an EOR fee?

No. It covers statutory employer contributions and mandatory accruals only. Private health insurance, allowances, equipment and Employer of Record fees come on top.

Sources

Updated 2026-11-13. Estimates for planning only, not tax advice.