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1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system

Tax year and key administrations

The tax year goes from 1 January to 31 December.

The tax administration body in Costa Rica is the Dirección General de Tributación, which is part of the Ministerio de Hacienda.

The social security administrations in Costa Rica are:

1. Ìý

   •ÌýÌýÌýÌý Caja Costarricense del Seguro Social (CCSS): CCSS | Página principal

2. Ìý

   •ÌýÌýÌýÌý Instituto Nacional de Seguros (INS): Instituto Nacional de Seguros – RTVirtual

The immigration administration is the Dirección General de Migración y Extranjería (General Bureau of Immigration and Foreigners).

Foreigners must be authorised by the General Bureau of Immigration and Foreigners before they can carry out work tasks, be on payroll or receive wages, pensions, annuities or share options.

The relevant codes to be followed in Costa Rice are:

1. Ìý

   •ÌýÌýÌýÌý the Labour and Employment Code: Labour Code

2. Ìý

   •ÌýÌýÌýÌý the Tax Code: Tax Code

Many of the rules in relation to employment income are also contained in Income Tax Law 7092.

Territorial