Costa Rica Employer Cost Calculator 2026 (Cargas Sociales 26.83%)

Calculate what an employee costs in Costa Rica in 2026: the 26.83% employer social charges plus the monthly provision for aguinaldo and vacation.

Cost per employee per month
โ€”Employer charges (26.83%)
โ€”Aguinaldo provision (1/12)
โ€”Vacation provision
โ€”Cost per employee per year
โ€”Total monthly cost
โ€”Worker's CCSS (10.83%, deducted from salary)
โ€”Cost as a multiple of salary

The 26.83% covers the CCSS (health and pensions), Banco Popular, the Labour Protection Law funds, IMAS, FODESAF and INA. The INS occupational risk policy, about 1% to 4% depending on the activity, is extra.

What it does


Costa Rican employers pay social charges of 26.83% of the gross salary in 2026, after the 0.16-point rise of the IVM pension contribution. On top of the salary, the employer must also save for the aguinaldo (one twelfth of the salary) and two weeks of paid vacation a year, so an employee costs about 1.39 times the salary each month.

How to use it


  1. Type the monthly gross salary.
  2. Type how many employees earn that salary.
  3. Read the cost per month and per year.

The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.

Frequently asked questions


How much does an employee on ₡1,000,000 cost?
₡268,300 of charges, ₡83,333 of aguinaldo and ₡40,000 of vacation: about ₡1,391,633 a month.

How much does the worker pay?
10.83% of the salary, ₡108,300 on ₡1,000,000, deducted from the pay.

Is the INS risk policy included?
No, it depends on the activity and is paid to the INS separately.

๐Ÿ’ถ Costa Rica Net Salary Calculator 2026: CCSS and Income Tax
๐ŸŽ„ Costa Rica Aguinaldo Calculator 2026
๐Ÿ“ฆ Costa Rica Severance Calculator (Liquidación: Cesantía and Preaviso)
๐Ÿงฎ Costa Rica IVA Calculator: Add or Remove 13% VAT