The National Insurance Institute (INS) has issued the new Technical Standard for the Mandatory Workers’ Compensation Insurance, repealing the previous 2023 version.

Main Changes:

i. Elimination of prior reporting: Employers are no longer required to notify the INS in advance about new hires; it will be sufficient to include them in the corresponding payroll.

ii. Automatic payroll schedules: The INS will upload the annual payroll schedule at the beginning of each year. If special policies are not registered in December, they will automatically be set as monthly.

iii. Regularization of omissions: If workers are not reported on time, they may be included in an additional payroll within the following three periods.

iv. New form: An updated format has been established for the Rehabilitation Request in cases of policy reactivation.

Importance:

Companies must review and adjust their internal insurance procedures to comply with the new guidelines and avoid penalties.

Effective Date:

The standard became effective upon its publication in Alcance No. 108 to La Gaceta No. 158 on August 26, 2025.

Legal Support:

https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=89473&nValor3=0&strTipM=TC

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