The minimum wage depends on the occupation and education of the worker:

• Worker in specialized occupation: CRC 13,914.32
• Worker in higher education CRC 21,593.60
• Higher Education Technician CRC 464,335.77
• University Bachelor CRC 568,819.96
• University Degree CRC 682,607.23

The individual income tax ranges from 0% to 25%. Income tax is calculated according to progressive rates.

Gross Annual Income (CRC)	Tax Rate (%)
Upto 863,000	0%
863,000 - 1,267,000	10%
1,267,000 - 2,223,000	15%
2,223,000 - 4,445,000	20%
Above 4,445,000	25%

The employer cost is generally estimated at 27.04% of the employee salary.

• Social Security (CCSS) - 26.67%
• Workman Compensation - 0.37%

One-time costs:

• Vacation Pay - 4.17%
• Preaviso - 8.33%
• Cessentia - 5.33%
• 13th Month Salary Accrual (Aguinaldo) - 8.33%

All salaried employees are entitled to a 13th month salary which is due once per year in December. This cost will be accrued monthly at the rate of 8.33% of one month's salary and paid in December.
Holidays are accrued each month at the rate of 4.17% of one month's salary and must be paid when the employee takes vacation days.
Compensation for Time of Service (Preaviso and Cesantia) is accrued each month at the rate of 0.14 of one month's salary and must be paid at end of working relationship.

Standard working hours are 8 hours per day, 40 hours per week. The standard workweek is from Monday to Friday.