# Hiring in Costa Rica

Review edition — pending Theo Smith approval.

## What does employment cost above salary?

Covered private-sector employees with at least one month’s continuous service receive aguinaldo based on one twelfth of ordinary and extraordinary wages earned from the previous December 1 to November 30, paid within the first twenty days of December.

Applies to: Costa Rica private-sector aguinaldo

Still to establish: Wage inclusions, service proration, contributions and other statutory benefits

- Wage inclusions, service proration, contributions and other statutory benefits

Next step: Confirm Wage inclusions, service proration, contributions and other statutory benefits.

- [Costa Rica Ministry of Labour and Social Security](https://www.mtss.go.cr/prensa/comunicados/2022/diciembre/cp_049_2022.html)

Checked 2026-09-28. Research status: partial.

## When must payroll and payments happen?

Covered private-sector employees with at least one month’s continuous service receive aguinaldo based on one twelfth of ordinary and extraordinary wages earned from the previous December 1 to November 30, paid within the first twenty days of December.

Applies to: Costa Rica private-sector aguinaldo

Still to establish: Wage inclusions, service proration, contributions and other statutory benefits

- Wage inclusions, service proration, contributions and other statutory benefits

Next step: Confirm Wage inclusions, service proration, contributions and other statutory benefits.

- [Costa Rica Ministry of Labour and Social Security](https://www.mtss.go.cr/prensa/comunicados/2022/diciembre/cp_049_2022.html)

Checked 2026-09-28. Research status: partial.

## How do we switch EORs or move to our own entity?

Labour Code article 37 states that employer substitution must not prejudice existing employment contracts.

Applies to: Costa Rica employer substitution; actual arrangement must qualify.

Still to establish: Transaction facts, shared liability, service, balances and any later amendments

- Classify the transaction under current local transfer/succession law.
- Determine consent, consultation, service, leave and historic-liability treatment.
- Confirm permits, payroll handover, provider termination and deposit recovery from actual documents.
- Transaction facts, shared liability, service, balances and any later amendments



- [mtss.go.cr](https://mtss.go.cr/elministerio/estructura/direccion-asuntos-juridicos/criterios_juridicos/documetos/OFP-MTSS-DAJ-AER-097-2024.pdf)

Checked 2026-09-28. Research status: partial.