TABLE OF CONTENTS
Starting January 1, 2026, the Costa Rican Social Security Fund (CCSS) will gradually increase contributions under the Disability, Old Age, and Death (IVM) Insurance Regulations to help keep the pension fund sustainable.
What’s the contribution rates for Payroll in 2026?
A total increase of 0.32% will apply to IVM contributions, split equally between employers and employees:
Employer Contribution:
Increases by 0.16% (from 5.42% to 5.58%)Employee Contribution:
Increases by 0.16% (from 4.17% to 4.33%)
Impact on Social Security Costs
For Employers:
Total social security contributions will rise from 26.67% to 26.83%.
If your company has fewer than 5 employees, the rate will increase from 25.17% to 25.33%.
For Employees:
Net salary will slightly decrease as total deductions increase from 10.67% to 10.83%.
Contribution Breakdown
Employer Contributions | 2025 | 2026 | Δ pp |
CCSS – SEM (Health & Maternity) | 9.25% | 9.25% | 0.00% |
CCSS – IVM | 5.42% | 5.58% | +0.16% |
FODESAF | 5.00% | 5.00% | 0.00% |
IMAS | 0.50% | 0.50% | 0.00% |
INA | 1.50% | 1.50% | 0.00% |
Banco Popular | 0.25% | 0.25% | 0.00% |
LPT – Banco Popular | 0.25% | 0.25% | 0.00% |
LPT – FCL | 1.50% | 1.50% | 0.00% |
LPT – OPC | 2.00% | 2.00% | 0.00% |
INS – Occupational Risks | 1.00% | 1.00% | 0.00% |
TOTAL EMPLOYER | 26.67% | 26.83% | +0.16% |
Employee Contributions | 2025 | 2026 | Δ pp |
CCSS – SEM | 5.50% | 5.50% | 0.00% |
CCSS – IVM | 4.17% | 4.33% | +0.16% |
Banco Popular | 1.00% | 1.00% | 0.00% |
TOTAL EMPLOYEE | 10.67% | 10.83% | +0.16% |