Complete guide: Net salary · Costa Rica
Updated:
Monthly reconciliation: IVM 4.33%, SEM 5.50% and Banco Popular 1% in ordinary 2026 scenario. Banco Popular appears in other contributions and can be adjusted. Verify bases/low-pay exceptions; contribution minima are not applied automatically. Enter tax on taxable gross salary; initial zero is not an exemption.
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
- 1Net = gross − contributions on capped bases − entered withholding − other deductions.
- 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?
Monthly reconciliation: IVM 4.33%, SEM 5.50% and Banco Popular 1% in ordinary 2026 scenario. Banco Popular appears in other contributions and can be adjusted. Verify bases/low-pay exceptions; contribution minima are not applied automatically. Enter tax on taxable gross salary; initial zero is not an exemption.
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.