Complete guide: Annual bonus · Costa Rica
Updated:
Annual bonus = eligible December 1–November 30 salary/12, including partial periods. At least one continuous month required. Includes salary overtime/commissions, not illness subsidies merely replacing pay. Due in first 20 days of December; do not divide by worked months.
Ordinary private employee under Labor Code and CCSS IVM/SEM. Special pensions, public employment and protected cases excluded. Minimum bases, partial months and multiple jobs require separate review.
Document review: 2026-10-24. Initial salaries are examples, not statutory minimum wages. Estimates in local currency, without conversion; laws do not update automatically. Verify bases, period and prior payments against your payslip and contract.
Sources and legal scope
Document review: 2026-10-24
How it works
- 1Country-specific accrual − advances − separately calculated deductions when applicable.
- 2Enter eligible bases and the applicable period only.
- 3Check the breakdown, exclusions and official sources before sharing.
Frequently asked questions
Which rules apply in Costa Rica?
Annual bonus = eligible December 1–November 30 salary/12, including partial periods. At least one continuous month required. Includes salary overtime/commissions, not illness subsidies merely replacing pay. Due in first 20 days of December; do not divide by worked months.
Which workers and scenarios are covered?
Ordinary private employee under Labor Code and CCSS IVM/SEM. Special pensions, public employment and protected cases excluded. Minimum bases, partial months and multiple jobs require separate review.
Are shared inputs preserved?
Yes, links retain amounts and options. Estimates do not replace tax filings or legal contract reviews.