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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Costa Rica /1. Payroll basics / 1.3 Key reporting requirements and deadlines

1.3 Key reporting requirements and deadlines

Costa Rica

Key filing report	Brief detail about the purpose of report	Key reporting deadline
CCSS Social Security: Oficina Virtual – Caja Costarricense de Seguro Social	Report the total salary earned by each employee and the total hours earned	Done automatically, but if changes are made, they have to be made between the 26th and 4th of each month
INS Employment Risk Policy: Instituto Nacional de Seguros – RTVirtual	Report the contributions made to the health insurance and disability, old age and death insurance made by the employer on behalf of the

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9.2.2 Work permits

2.1.4 Withholding income tax rates

2.2.2 Social security rates

7.1 Travel expenses

3.1 Minimum wage and overtime

1.1 Introduction: overview of the domestic payroll system

2.1.2 Allowable deductions

2.2.1 Assessable earnings for NSSF

6.1.1 EU social security agreement

2.2.3 National Housing Trust (NHT)

5.1 Employer registration

2.2 Withholding of social security

2.2.1 SSS contributions

1.4.2 Industrial Training Fund (ITF)

2.2.8 Workers' Profit Participation Fund

2.1.6 Record keeping

2.2.3 National Insurance contributions

2.2.5 Provident fund

2.2.4 Gratuity fund

1.1 Permanent establishment