Calculators and guides designed to support the day-to-day legal, labour and corporate management of your company.
Estimate the accrued thirteenth month, unused vacation, notice pay and severance using the same items applied by the calculator of the Costa Rican Ministry of Labour (MTSS), under articles 28 and 29 of the Labour Code.
If your salary changes from month to month, record the amount for each of the last twelve months: the calculator averages those earnings and applies the average to every item.
Reference: MTSS severance calculator.
Complete the salary, the dates, the reason for termination and the notice situation, then press “Calculate severance”. You will see each item in detail and can email the result to the firm for review.
Accrued thirteenth month
Unused vacation
Notice pay
Severance
Important notice: these amounts are a reference estimate calculated only from the data you entered and may differ from the final amount, depending on the actual salary record, the terms of the contract, the exact vacation balance, deductions, legal adjustments and the professional assessment of the case. This tool is informative only, does not constitute legal advice and does not replace the review of an attorney.
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The obligations every Costa Rican corporation must meet throughout the year: taxes, returns, permits and social security charges. Keeping them in view avoids fines, interest and blocked filings.
Law 9428. Every registered company, active or inactive, pays the annual corporate tax no later than 31 January. The amount is updated every year and is paid for each company.
Each municipality sets its own calendar; in most cantons the annual payment falls due in January or is split into quarterly instalments.
The Ministry of Health requires its annual renewal. The deadline follows the original issue date of each establishment’s permit.
Law 9416. It must be updated every year within fifteen business days after the company’s incorporation anniversary.
It must be kept up to date and filed with the National Registry every time the shareholding of the company changes.
The fiscal year runs from 1 October to 30 September. The return is filed and paid no later than 15 December.
It must be paid to all staff no later than 20 December. It equals the average of gross salaries over the last twelve months.
These returns repeat every month or every quarter and are the most frequent cause of fines when they are overlooked.
VAT — form D-104
MonthlyGeneral regime: filed and paid by the 15th of the following month. The simplified regime files quarterly.
Withholding tax — form D-150
MonthlyOn payments to suppliers and services. Due by the 15th of the month following the payment.
CCSS payroll contributions
MonthlyPaid during the first fifteen days of the following month, on the payroll reported for the period.
Work risk insurance (INS)
MonthlyPaid together with the CCSS contribution, based on the payroll declared by the employer.
Important notice: the dates shown are general reference points and may vary depending on the municipality, the economic activity, the tax regime and the particular circumstances of each company. Tax amounts are updated every year. Always confirm the deadline in force or ask us before filing.
Our team reviews severance calculations, dismissals and labour disputes against the supporting documentation.