Wages regulations aside, Costa Rica has a mandatory registration with Social Security Administration referred to locally as Caja Costarricense de Seguro Social – CCSS, according to the immigration regulations, applied equally to foreigners and local residents.
Modalities set by law are clear that the social security contributions affected whether the employer is paying directly to the foreign employees or people in any of the categories indicated in section 31 of the Immigration Regulation as a proof that they are covered by the medical insurance system.
“Section 31. – In accordance with the provisions of section 7, paragraph 7), 31 paragraph 6), 78) and 80), the categories referred to in section 78 (permanent residents), 79 (temporary residents) and 94 (special categories), paragraphs 1), 2), 3), 4), 7), 8), 9), 11), 12) of the Act ie cross-border workers, temporary workers, specific occupation, self-employed, researchers and teachers, refugees, asylum seekers, stateless persons, workers linked to specific projects and public interest projects and categories for humanitarian and other special categories in accordance with the section 137 of this Regulation in paragraphs a), b), c), d), e) except of dependent volunteers and professionals, f), g) have the assurance of insurance at CCSS and those supported by it, at the time they are granted immigration category and without interruption to the time to renew your immigration card, and consecutively.”
This legal requirement applies to any category of residency either temporary or permanent that is granted under the Costa Rican Immigration Law.
Penalties:Employers who do not comply with all obligations relating to social security, the payment of wages or other compensation to entitled workers hired and their labor rights, are subject to administrative fines and penalties established by law.
The Immigration Control Regulation, Nº 36769-G stated the following:
“Section 196.-In detecting the exercise of immigration control any irregularity relating to the obligations inherent to the social security system, the payment of wages or other compensation to foreigners regardless of their immigration status, the Immigration Department shall communicate to the Ministry of Labour and Social Security and CCSS, from within their competencies”.
All companies, individuals, public or private that provide occupation to foreign persons not authorized, may be sanctioned by the Immigration Department, with a fine ranging from two to twelve times the amount of a base salary (from $1600usd up to $16.000USD) Besides, all administrative fines that the Social Security Department and Ministry of Labor could apply.
