Employer Registration with the CCSS

Any business that hires staff in Costa Rica (for example a restaurant with employees) must register as an employer with the Caja Costarricense de Seguro Social (CCSS).

Deadline: registration must be completed within the first eight business days following the start of operations or the acquisition of the business.

Information required for registration:

• Business name and the economic activity it carries out.
• Address, phone number and contact details of the business.
• For legal entities: copy of the articles of incorporation and the legal entity ID number.
• Active legal entity ID (for employer registration as a legal entity; without it the process cannot be completed).

Obligations once registered:

• Report any change of name, legal representative, activity or address.
• Submit monthly payrolls with each worker’s salary information within the established deadlines (the payroll period runs from the 26th of each month to the fourth business day of the following month).
• Withhold the employee’s contribution from wages and pay the employer’s and employee’s contributions on time.

Approximate cost for the employer: in 2026 the total employer burden is about 27.20% of gross salary (roughly 26.83% CCSS plus ~0.37% reference INS for work‑related risk, which is paid separately according to the contracted policy).

Payroll management is done online through the CCSS Virtual Office, with the credentials provided when the registration is approved.