On September 7, 2022, the agreement reached in session No. 9275 by the Board of Directors of the Costa Rican Social Security Administration (CCSS, for its Spanish acronym) was published in the Official Gazette.
The Minimum Contributory Base (BMC for its Spanish acronym) consists of the base salary used to calculate contributions to health insurance and pension insurance.
Prior to the reform referred to in the first paragraph, part-time employees had to contribute as if they worked full time, and to make this calculation, a salary of ₡307,000 was used as a base. However, with this reform, as of the 2023 period, employers will be able to calculate social security contributions with a
reduced minimum contribution base, which was set at ₡153,500.
It was agreed that, for the Sickness and Maternity Insurance (SEM for its Spanish acronym), private sector employers who report employees who work part-time and with monthly salaries lower than this BMC, the application will be made in a staggered manner, as indicated:
• As of January 1, 2023, it will apply to salaried employees under the age of 35 years old.
• As of January 1, 2024, it will apply to salaried employees under the age 50 years old.
• As of January 1, 2025, it will apply to all salaried employees, regardless of their age.
Regarding the Disability, Old Age and Death Insurance (IVM for its Spanish acronym), as of January 1, 2023, private sector employers who register employees with part-time hours and monthly salaries below the BMC on their payroll, will contribute on the following percentages according to the closest amount of the salary reported to the employee:
| Salary | Contribution Percentage |
| ₡ 153.500 | 100% |
| ₡ 115.125 | 75% |
| ₡ 76.750 | 50% |
| ₡ 38.375 | 25% |
Employees will be credited with proportional quotas of 0.25, 0.50, 0.75 or 1.0, depending on the percentage of the BMC for which the quotas have been paid by the employers.
Sincerely,
Laura Navarrete H.
Senior Manager
Labour and Employment Law.
