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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Costa Rica /8. Non-compliance to withholding requirements /8.1 Employer failures / 8.2 Appeals process

8.2 Appeals process

Costa Rica

8.1�� Employer failures

Employer failure	Brief description	Consequence
Having a worker without the proper work permit on site	No foreigner is accredited to carry out work tasks nor to be on payroll without the proper authorisation	Fines and employment liability
Reports to the CCSS a salary less than earned	When carrying out the CCSS report, the amount reported is less than what was earned by the employee	A fine of

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2.1.4 Withholding obligation of employers

3.4 Pension provision

2.1.1 Rates of income tax

2.1.2 Form TD-1

United States: employment tax analysis

2.2.3 Submission of social security contributions information

6.3 Inbound employees on assignment

3.5 Redundancy pay

2.2.2 Social security rates

3.1 Minimum wage and overtime

9.1 Probation period

5.1.2 Affiliation with the National Social Security Fund (CNSS)

2.2.9 Workers' Children Education CESS

1.4 Fringe benefits tax

9.3 Work visas

2.2.1 SSS contributions

1.3.2 Annual reporting

2.2.2 National Hospital Insurance Fund (NHIF)

2.2.3 National Insurance contributions

6.1.2 Reciprocal agreements