The National Wage Council (CNS) approved, on Monday, October 27, the salary increases applicable to minimum wages in the private sector for the year 2026.
Additional Differentiated Adjustments:
In addition to the general increase, specific adjustments were approved for the following occupational categories:
- Domestic worker: additional 2.33962% (pursuant to Resolution CNS-RG-2-2019).
- Generic specialized occupation worker: additional 0.5562880% (pursuant to Resolution CNS-RG-6-2020).
- Mid-level technician in diversified education: additional 0.88768% (pursuant to Resolution RG-MTSS-CNS-1-2025).
Effective Date:
The increase will take effect on January 1, 2026, once the agreement is published in the Official Gazette “La Gaceta.
Se recomienda a las personas empleadoras preparar con antelación los ajustes correspondientes para garantizar su correcta aplicación desde el inicio del próximo año.
It is recommended that employers make the necessary payroll adjustments in advance to ensure their accurate application as of the first pay period of the following year.
Relevance:
This adjustment aims to preserve the purchasing power of employees and maintain wage equity across the different occupational categories within the private sector.
Legal Basis:
Decision of the National Wage Council (CNS), session held on October 27, 2025.
Adjustment in Employer–Employee Contributions Effective January 1, 2026
The Costa Rican Social Security Fund (CCSS) will implement a new adjustment to the contribution rates under the Disability, Old-Age, and Death Insurance Scheme (IVM), as per the resolution adopted by its Board of Directors in 2019.
As of January 1, 2026, a total increase of 0.16% will take effect, bringing the current contribution rates up to date.
Adjustment Composition:
|
Contributor
|
Current Rate
|
New Rate
|
Variation
|
|
Employer
|
5,42%
|
5,58%
|
0,16%
|
|
Employee
|
4,17%
|
4,33%
|
0,16%
|
|
Government
|
1,59%
|
1,75%
|
0,16%
|
|
Total
|
11,18%
|
11,66%
|
0,48%
|
Validity Period:
The adjustment will take effect on January 1, 2026, and will remain in force until December 31, 2028, in accordance with the provisions outlined in Transitory Article XI of the IVM Regulation.
Recommendation:
Employers are advised to update their payroll systems and salary projections to ensure the correct application of the new contribution rates starting from the first contributory period of the 2026 fiscal year.
Relevance:
This increase is part of the financial sustainability plan of the Disability, Old-Age, and Death Insurance Scheme (IVM), aimed at strengthening the stability of the pension system and ensuring future coverage of benefits.
Legal Basis:
Transitory Article XI of the IVM Regulation – Costa Rican Social Security Fund (CCSS)
Board of Directors Agreement, CCSS (2019)
The content of this newsletter is merely informative, that´s why it cannot be used under any circumstances as advice on the matter described in it. If you need advice on any of the aspects discussed, our team of professionals will be willing to assist you. contacto@jadelrio.com
