Costa Rica Payroll Changes - 2026

1. Minimum salary/Wage changes

• Minimum wage increases by 1.63% in 2026.
• The increase is mandatory only for salaries below ¢373,092.42.
• For salaries above this threshold, applying the increase is optional and left to the employer’s discretion.
• In Costa Rica, salary increases are not commonly granted for employees with short tenure.

1. Social security contribution

• A phased increase is scheduled, with the next adjustment being 0.16%.
• New contribution rates:
  • Employer: 26.83%
  • Employee: 10.83%

1. Tax updates

• Changes are expected, but the official decree has not yet been published.