Share
Share 
Share
1
Fill out the form below, and we will get in touch with you as soon as possible to provide the information or assistance you need.
2
Contact us for quotes or inquiries through our communication channels. ¡We are at your service!
3
Stay up to date with news, articles, and important information. Visit us, follow us, and like our social media pages to stay informed and receive updates!
4
Schedule a meeting with one of our expert advisors to discuss your needs.
-
Asicon Consulting
We transform your administrative, technological, and process needs into effective solutions.
Service catalog
- ©2019 - 2026 - All rights reserved. Asicon Consuting.
Starting January 1, 2026, a new adjustment to the worker–employer contribution rates of the Costa Rican Social Security Fund (CCSS) will come into effect. This update is part of a gradual process aimed at strengthening the stability of the Disability, Old-Age, and Death (IVM) regime. The increase responds to the need to ensure the long-term sustainability of the pension system in a national context where the active working population has been decreasing relative to the number of retirees or individuals nearing retirement. Given this scenario, the CCSS has implemented a staggered scheme of increases to strengthen the fund’s revenues without creating an abrupt impact on labor costs.
For businesses, this change requires a careful review of payroll cost structures, particularly at a key time of year when many organizations are preparing for fiscal year-end and budget planning for the upcoming period. Anticipating the financial impact of the adjustment will enable more accurate projections, the definition of compensation strategies aligned with current regulations, and the assurance of compliance with employer obligations without disrupting operations. Likewise, for workers, this adjustment entails a slight variation in the mandatory contribution, which will result in minimal changes to net salary. In both cases, understanding the nature and scope of the change is essential for sound financial and administrative decision-making.
Reason for the change
The worker–employer contribution rate is being modified due to the need to strengthen the financial sustainability of the Disability, Old-Age and Death (IVM) insurance regime administered by the CCSS. Costa Rica is experiencing a decline in the active workforce and an increase in the number of retirees, which places pressure on the pension system. To ensure the fund can meet its future obligations without compromising its long-term stability, the CCSS implemented a gradual adjustment in contributions that will take effect as of January 2026.
Specifically, what is changing?
The adjustment announced by the CCSS for the year 2026 applies exclusively to the contributions for the Disability, Old-Age and Death (IVM) insurance:
Impact on total Social Security contributions
Overall, the adjustment to the IVM contribution results in direct variations to the total percentage of social security contributions made by both employers and workers:
Breakdown of Social Security contributions 2025 vs 2026
The following table presents the detailed structure of social security contributions for the years 2025 and 2026. All items maintain their existing rates except for Disability, Old-Age and Death (IVM) insurance, which is the only component that changes in 2026 due to the gradual adjustment approved by the CCSS to strengthen the pension system's sustainability. Although the change in IVM is relatively small, it has a direct impact on labor costs for companies and mandatory contributions from workers.
(*) Non-agricultural employers with fewer than 5 permanent workers do not pay the INA contribution (1.50%). Total social security costs therefore change from approximately 25.17% (2025) to 25.33% (2026).
(**) Reference rate. Actual Workers’ Compensation premiums vary by economic activity and risk class.
Recommendations for companies
With the upcoming implementation of the 2026 adjustment to social security contributions, it is essential for organizations to prepare in advance to ensure proper compliance with the new requirements. Below are key actions recommended for a smooth transition:
How can Asicon Consulting support you?
At Asicon Consulting Costa Rica, we have a specialized team in payroll management, social security compliance, and labor obligations. We support your organization in the proper implementation of these changes through comprehensive services, including:
Related services
Comprehensive accounting service
Comprehensive and accurate accounting management to ensure reliable records, regulatory compliance, and solid, efficient financial administration.
Professional payroll administration
Accurate and reliable payroll management, ensuring labor compliance, precise calculations, and timely payroll delivery for your organization.
Payroll treasury management
Preparation of payment files and coordination of social charges, insurance policies, and INS obligations to ensure efficient payroll treasury management.
Labor and social security compliance
Preparation and review of CCSS payroll filings, reconciliation of social charges, and support for administrative requirements with CCSS and INS.
Strategic Human Resources management
Comprehensive HR solutions to develop talent, improve processes, and strengthen organizational efficiency through modern, effective practices.
Our service pillars
Business administrative services
Comprehensive administrative management that optimizes internal processes, improves operational efficiency, and strengthens your company’s organizational structure.
Software and technology services
Integrated technology solutions that drive digital transformation through software development, automation, and optimization of business processes.
Complementary business services
Training, project management, and process optimization designed to strengthen capabilities, productivity, and organizational competitiveness.
Navigation
Go to the home page
Return to the site’s home page to explore our services, business solutions, and technology resources available at Asicon Consulting.
Our service catalog
Explore all our business, technology, and administrative solutions designed to optimize processes and boost organizational productivity.
Contact us
Get in touch with our team to request information, quotes, or personalized advisory services about Asicon Consulting’s offerings.
At Asicon Consulting, we help companies maintain full compliance with current labor and social security regulations. If you would like more information about our services or require specialized assistance, we are here to support you.