Employer of Record (EOR) in Costa Rica

Hire in Costa Rica in days, with no entity and no exposure to getting Código de Trabajo compliance wrong. We place you with the right vetted EOR partner, at pricing you will not get going direct, and stay on your side for the life of the relationship.

  • Independent advice
  • Vetted partners
  • Operational in days

What an Employer of Record does for you in Costa Rica

An Employer of Record is a company that legally employs your Costa Rican staff on your behalf. You choose the person and direct their work day to day. The EOR is the legal employer on paper, which is what lets you build a team in Costa Rica without forming your own company.

In practice the EOR partner takes on everything that needs a Costa Rican legal entity and local expertise: a compliant employment contract under the Código de Trabajo (Costa Rica’s Labour Code), monthly payroll with income tax and CCSS (Caja Costarricense de Seguro Social) contributions withheld, employer contributions, the mandatory aguinaldo (13th-month bonus) every December, and compliant onboarding and lawful exits with the correct statutory notice and severance, since Costa Rica is not at-will. You get a working team in days. The EOR carries the legal and compliance weight; you carry the commercial relationship. The only question worth spending time on is which partner is genuinely strong in Costa Rica, and that is the question we answer for you.

01

Legal employer, on paper

A compliant Costa Rican employment contract under the Código de Trabajo, with all statutory terms correct from day one.

02

Compliant from day one

Monthly payroll, income tax and CCSS withholding, employer contributions, and the mandatory aguinaldo, all filed and paid correctly.

03

No entity required

Statutory benefits, annual leave, notice and severance (cesantía) under the Código de Trabajo, and lawful onboarding and exits. You get a working team in days; the EOR carries the legal weight.

How it works: four steps to a compliant hire

From first call to a compliant Costa Rican hire at work, usually in days.

01 — Scope & quote

We map the role, salary, and start date, and come back with a clear all-in monthly cost. No guesswork, no hidden extras.

02 — Compliant contract

Your employment contract is drafted to Costa Rican standards by the partner, and we sanity-check the terms and pricing before you sign. Compliant from day one.

03 — Onboard in days

A correct Costa Rican contract is issued under the Código de Trabajo, with all statutory terms from day one. Your hire can start in days.

04 — Payroll & compliance run

Income tax and CCSS contributions calculated and withheld, payslips issued, statutory filings made and the mandatory aguinaldo tracked. You direct the work; the compliance just runs.

What EOR in Costa Rica costs

Two parts: the statutory cost of employing someone, and the EOR partner fee. In Costa Rica the statutory employer cost runs through the CCSS, one combined health-and-pension scheme, plus the mandatory aguinaldo. We make both transparent before you commit, so there are no surprises.

Employer CCSS contributions

26.83% of gross salary to the CCSS, covering health, maternity, and pension (SEM and IVM) plus smaller parafiscal funds (FODESAF, INA, IMAS, Banco Popular). Predictable and fully costed before you commit, including the aguinaldo accrual.

Minimum wage (2026)

Set by occupational category rather than one flat number: CRC 373,092.30/month for the reference unskilled-worker tier, rising to CRC 796,921.00/month for university-graduate roles.

Income tax (employee)

Progressive rate on salaried monthly income: exempt to CRC 918,000, then 10%, 15%, 20%, and 25% above CRC 4,727,000. Withheld monthly at source from the employee’s pay. Borne by the employee, not added to your cost.

EOR partner fee

A transparent per-employee monthly fee. We benchmark across our vetted network, typically 15 to 25% below going direct, and renegotiate for you at renewal.

Why run it through Bradford Jacobs

We know which EOR partners are genuinely strong in Costa Rica, by sector and by complexity. We place you with the right one, at pricing you will not get going direct, and stay on your side for the life of the relationship.

Independent, not a single provider

We are independent: we assess what you actually need, place you with the right vetted partner, secure pricing you will not get going direct, and stay on your side to escalate or renegotiate. You get advice, not a product pitch.

  • Independent advice
  • Vetted partners only
  • On your side at renewal

Pricing you can’t get direct

Costa Rica’s employer cost runs through the CCSS as one combined 26.83% contribution, plus a mandatory aguinaldo accrual most going-direct quotes forget to price in, which makes it easy to under-quote a monthly fee up front. We benchmark across our partner network for rates typically 15 to 25% below going direct, and renegotiate on your behalf at renewal. Most companies do not know how much room there is to negotiate. We do.

  • 15-25% below direct
  • Network benchmarking
  • Renegotiated for you

Straight to the top when it matters

When something needs resolving, and in global employment it sometimes does, you come to us. We escalate directly, past the helpdesk, to people who can actually move it.

  • Direct escalation
  • No support queues
  • Named account contact

Two decades across markets

Two decades placing and managing EOR arrangements across global markets, with the local knowledge of the Código de Trabajo, the CCSS contribution rules, and Costa Rican termination and cesantía rules that keeps you compliant.

  • EOR specialists
  • Código de Trabajo & CCSS
  • Risk removed

Built for conversion to your own entity

Most companies use EOR for 12 to 24 months, then move to their own Costa Rican S.A. or S.R.L. We plan that crossover and manage the transition when the economics justify it.

  • EOR to entity path
  • Transition managed
  • Crossover planning

Why an EOR is the fastest compliant way into Costa Rica

Two things slow foreign employers down in Costa Rica: the time to incorporate, and the risk of getting the Código de Trabajo’s notice, severance, and aguinaldo rules wrong. An EOR removes both.

Working time, leave & contracts

Compliance handled under one national Código de Trabajo. Costa Rican employment law requires mandatory CCSS contributions, a mandatory aguinaldo every December, and dismissal without justified cause that triggers statutory notice and severance (cesantía), rather than at-will termination. An EOR carries all of it correctly from day one, so a wrong assumption never becomes a liability.

Operational in days, not weeks

Incorporating in Costa Rica can take longer once notarial deed drafting, name checks, and Registro Nacional filing are added together, and you cannot legally employ anyone until that registration completes. An EOR removes that wait entirely: a compliant Costa Rican contract is issued and your hire starts in days. You prove the market first, then incorporate later only if the headcount justifies it. This is the real value of EOR in Costa Rica: speed into a stable but detail-heavy market, with the compliance carried by an expert.

Everything your Costa Rican EOR covers

One transparent monthly fee per employee covers all of this. No hidden extras.

Compliant Costa Rican contract

A compliant Costa Rican employment contract under the Código de Trabajo, issued and maintained for you.

Payroll & CCSS contributions

Monthly payroll run, with income tax and CCSS contributions calculated, withheld, and filed correctly each month.

Statutory benefits

All statutory benefits administered: paid annual leave, public holidays, the mandatory aguinaldo, maternity and paternity leave (CCSS-funded), and statutory notice and severance on exit, since Costa Rica is not at-will. Employee CCSS contributions run 10.83% (SEM plus IVM plus Banco Popular), deducted from salary, not billed to you.

Compliance & support

Ongoing HR compliance and a single point of contact, for the life of the engagement.

Your questions answered

Straight answers on how Employer of Record works in Costa Rica.

Is my hire employed by Bradford Jacobs or by me?

Legally, your hire is employed by the Costa Rican EOR partner we place you with, which is what keeps you compliant without an entity. Day to day they work for you: you set the work, the goals, the relationship. You get the team; the partner carries the legal employer obligations.

Usually within days once the role and salary are agreed, with a compliant Costa Rican contract from day one. Compare that to the weeks a notarial incorporation and Registro Nacional registration can take, during which you cannot legally employ anyone.

Predictable, at 26.83% of gross salary to the CCSS, plus the mandatory aguinaldo (an extra month’s pay accrued across the year and paid every December). Add the transparent EOR partner fee and you have your all-in cost.

Yes, when done properly. The EOR is a real Costa Rican legal employer meeting all Código de Trabajo, CCSS, and tax obligations. The risk is using an under-resourced partner, which is exactly why we place you with vetted partners and stay on your side.

The compliant contract, monthly payroll (income tax and CCSS withholding), employer contributions, the aguinaldo accrual, statutory benefits and leave administration, and ongoing HR compliance. We give you one all-in monthly figure up front, with no hidden extras.

Yes, and most companies do once the headcount and permanence justify it. We manage the transition from EOR to your own Costa Rican S.A. or S.R.L., and can support the incorporation itself. Most use EOR for 12 to 24 months first.

Ready to hire in Costa Rica?

Tell us the role and we will come back with a compliant, all-in monthly cost and the right partner, usually within a day. No entity, no lock-in, no pitch, just the fastest compliant way to get your person working in Costa Rica.

Tax and labour data verified July 2026 (CCSS, Ministerio de Hacienda, PwC). Figures change; we confirm the current position when we scope your hire.