9.2 Work Residence

Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Costa Rica /9. Employment law / 9.2 Work residence

Commentary

Costa Rica

The Temporary Work Residence is a type of residence granted to foreign nationals coming to Costa Rica for work to a specific company.

Work visa categories require:

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•�� approval of the Ministry of Labour
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•�� a local sponsor company that must be compliant with all its social security obligations

This type of visa is usually provided to people with a high level of specialisation or people

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9.2.2 Work permits

4.7 Business entertainment expenses

2.1.4 Tax basis

8.1 Penalties for non-compliance

2.3.2 Attachment of earnings orders

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9.2 Work residence

Costa Rica

9.2.2 Work permits

4.7 Business entertainment expenses

2.1.4 Tax basis

8.1 Penalties for non-compliance

2.3.2 Attachment of earnings orders

Author details

Mexico: employment tax analysis

2.1.1 Withholding obligation

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

5.1.2 Affiliation with the National Social Security Fund (CNSS)

8.1 Late payment surcharges and penalty to be imposed by China tax bureau

2.2 Withholding of social security

5.3 Foreign employers

Return of employees (ROE)

3.4 Severance pay

2.1 Withholding of income tax

2.2.3 National Insurance contributions

2.2.4 Gratuity fund

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9.2 Work residence

Costa Rica

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