Registration as an Independent Worker with the CCSS

Any person who works as a self‑employed individual in Costa Rica (freelancer, liberal professional, owner of a business without a payroll) must register with the CCSS as an independent worker. This is different from the employer registration (see employer registration form CCSS), which applies when the business hires employees.

Requirement to affiliate: carry out an economic activity on your own behalf own.

How to register:

• By internet, through the CCSS Virtual Office on the official website of the institution.
• In person at the central offices (El Hierro building, San Jose) or at any CCSS branch in the country.

2026 Contributions: an independent worker can contribute up to 19.11% of their declared income, according to the 2026 contribution scale — a notably higher percentage than a salaried employee pays, because the independent covers both the employer and employee portions of the contribution.

Income reporting: the independent worker must periodically report their income to the CCSS. That declaration determines which category of the contribution scale they fall into and, therefore, how much they pay each month. The minimum contribution base is governed by the Seguro de Enfermedad y Maternidad (SEM).

Note for restaurant owners or other business owners: if the owner does not pay themselves a formal salary through payroll, they generally must insure themselves as an independent worker in addition to registering the business as an employer if they hire staff — these are two separate registrations and both may apply at the same time.