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🇨🇷 Costa Rica: payroll law changes

1 tracked change · LATAM · sources last checked 1 October 2026

Statutory and legislative payroll changes in Costa Rica, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.

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Private-sector minimum wages up 1.63% for 2026

Effective 1 Jan 2026

Decree No. 45303-MTSS sets private-sector minimum wages from 1 January 2026 with a general increase of 1.63%.

For the employer

  • General increase of 1.63% for unskilled workers.
  • Minimums range from ¢12,436.41 per day (unskilled) to ¢796,921.00 per month (university licentiate).

For the employee

  • Differentiated increases apply to domestic work and certain specialised occupations.

Source: BDO Costa Rica - Increase in minimum wages for 2026 · Last verified 1 October 2026

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