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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Costa Rica /4. Withholding on benefits-in-kind / 4.1 Benefits-in-kind

4.1 Benefits-in-kind

Costa Rica

4.1�� Benefits-in-kind

In Costa Rica, all goods other than money that an employee or their family receive in consideration for the service rendered to the employer are considered salary-in-kind. These goods may be food, housing, clothing or other items for immediate personal consumption. According to Employment Code, Art 166 (Sistema Costarricense de Información

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2.1.4 Withholding obligation of employers

4.7 Business entertainment expenses

3.4 Pension provision

8.1 Penalties for non-compliance

8.1 Assessments and objections

3.2 Employee stock-based incentive income

2.1.1 Withholding obligation

2.2.3 Submission of social security contributions information

6.3 Inbound employees on assignment

9.5 Workers Compensation Act 2000

1.1 Introduction: overview of the domestic payroll system

8.2 Late payment surcharges and penalty imposed by China Social Security Bureau and Housing Fund Centre

2.2.1 Assessable earnings for NSSF

5.3.1 Foreign company definition and registration

2.3 Withholding for Self-Help Groups (SHGs) and SHARE donations

Return of employees (ROE)

3.1 Minimum wage and working hours

2.2.4 Gratuity fund

2.2.2 National Savings Fund (NSF)

2.2.1 National Social Security Fund (NSSF)