6.1.3 Employer Has No Place Of Business In Jurisdiction

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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 / 6.1.3 Employer has no place of business in jurisdiction

Commentary

Costa Rica

Any employee of a foreign employer without a Costa Rican tax residence must register as a taxpayer (5.1) for income tax and pay the corresponding taxes for individuals who are not in an employment

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3.1 Employee stock options

3.3 Minimum wage

3.4 Pension provision

8.1 Penalties for non-compliance

2.1.2 Form TD-1

9.4 Temporary Residence Card (TRC)

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6.1.3 Employer has no place of business in jurisdiction

Costa Rica

3.1 Employee stock options

3.3 Minimum wage

3.4 Pension provision

8.1 Penalties for non-compliance

2.1.2 Form TD-1

9.4 Temporary Residence Card (TRC)

3.7 Performance-related bonuses

7.1 Travel expenses

3.1 Minimum wage and overtime

9.5 Workers Compensation Act 2000

2.1.2 Allowable deductions

5.1.2 Affiliation with the National Social Security Fund (CNSS)

2.2.3 National Housing Trust (NHT)

8.2 Income tax non-compliance

5.3 Foreign employers

3.4 Severance pay

3.5 Expense reimbursements

2.2.4 Gratuity fund

1.1 Permanent establishment

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)

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6.1.3 Employer has no place of business in jurisdiction

Costa Rica

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