The new obligation of Inactive Companies In compliance with the reforms introduced in the Income Tax Law N° 7092 and according to the resolution of the Ministry of Finance number DGT-R-075-2019 and its reforms, inactive companies registered in the Single Tax Registry under the activity “Legal entity legally constituted”, must file the Simplified Income Tax …
This coming Monday, July 25th, is the celebration of the annexation of Nicoya to Costa Rica, and it is a holiday of mandatory payment, according to the Labor Code. The following are the general rules for the payment of this type of holiday: The employee has the right to rest on a holiday, so he/she …
On June 29th, 2022, the National Board of Salaries “Consejo Nacional de Salarios”, announced an increase on the base of the minimum wages of the private sector, of 1,24%, applicable retroactively as of July 1st, 2022. Based on this, you will have to pay an additional ₵124 colones for each ₵10,000 paid to the workforce, …
Increase on the base of the minimum wages of the private sector Read More »
The “Right to Disconnect” is already the Law in Costa Rica! After the end of the workday, teleworkers may refuse to answer emails, text messages, or phone calls or respond to any other means of communication related to the work environment. The aforementioned was established to guarantee the respect for the times of rest and …
RIGHT TO DISCONNECT: AMENDMENT TO THE LAW TO REGULATE TELEWORK Read More »
In April, there are 3 mandatory paid holidays according to article 148 of the Labor Code: April 11th: Juan Santamaría Day. April 14th and 15th: Thursday and Holy Friday. General rules for the enjoyment and payment of these holidays: By type of contract: If in your company the salary is paid by a fixed amount …
As December arrives and with it the end of the year, the companies and their collaborators are ready to celebrate and take a break, even in this atypical year. However, December also marks the end of the calendar year, which is as an excellent opportunity to evaluate, reform, and, based on the results obtained, promote …
A seasonal contract is a labor law instrument that stems from the needs of the commercial and industrial sectors. In Costa Rica, this type of contract has special relevance in two specific times of the year: high season for the tourism sector, between the months of December and April, and also, for the retail sector, …
In Costa Rica, the post birth breastfeeding period is a right given to the minor by law, that has repercussions in the employment relationship once the employee returns to work. This is why it’s important that the employer knows and understands the rights and duties that rule the professional relationship during this period of time. …
Through the approval in the second debate regarding Bill No. 21941, the Legislative Assembly approved approved the addition of a transitory to article 148 of the Labor Code, regulating the holidays of the calendar year. This initiative aims to promote nationals visiting tourist locations, in order to promote the reactivation of this sector for the …
