The contributory base is the gross income of the employee's salary and there is no cap. Note that salaries under CRC 929,000 (approximately USD 1,800) are not subject to income tax (see 2.1.1) but remain subject to social security contributions.
Social security contributions are paid by both employee and employer (although the employer is responsible for declaring and paying both amounts).
The employer withholds 10.67% of the employee's gross salary. The employer
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