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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Costa Rica /6. Globally mobile employees /6.1 Social security for globally mobile employees / 6.1.1 EU social security agreement

6.1.1 EU social security agreement

Costa Rica

6.1�� Social security for globally mobile employees

All employees working in Costa Rica must pay

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3.4 Pension provision

6.4 Outbound employees assigned abroad

2.1.4 Tax basis

Author details

2.1.6 Local development tax

2.2.5 Québec health services fund

9.4 Temporary Residence Card (TRC)

2.2.1 Assessable earnings for NSSF

5.1 Employer registration

2.2 Withholding of social security

2.2.1 Employee's pension insurance (EPI)

8.2 Income tax non-compliance

5.3 Foreign employers

2.2.9 Workers' Children Education CESS

Return of employees (ROE)

3.4 Severance pay

2.2.5 FONACOT withholding

3.2 Pre-tax/post-tax deductions

2.1.6 Record keeping

2.2.5 Provident fund