Signature of Law No. 10,232, Authorization of exemption for the formalization and collection of social charges, Presidential House. 29 April 2022.

 Ley232

This legislation authorizes the Costa Rican Social Security Fund (CCSS) to exempt the fines, interest and surcharges of the debts maintained by employers and independent workers.

The President of the Republic, Carlos Alvarado Quesada, signed this morning, at the Presidential House, Law 10 232 “Authorization of exemption for the formalization and collection of social charges”. The Minister of Labor and Social Security, Silvia Lara, also signed the new legislation.

The activity was attended by the Minister of the Presidency, Geannina Dinarte; the deputy minister, María Devandas, and the deputy, Pedro Muñoz, promoter of the law.

To access these benefits, these are the common requirements that employers and independent workers must meet:

  • Express request of the employer or independent worker to benefit from the exemption.
  • There is one year to benefit from the exemption from the entry into force of the law.
  • The payment of debts can be in a single act or with a payment agreement with the institution in accordance with its regulations.
  • If there is a retroactive collection process in administrative procedures, which is not final, without a firm resolution, it can be accepted through a transaction agreement in which the exemption will be formalized according to the terms of this law.
  • In the event of legal proceedings initiated, the self-employed worker shall pay the corresponding fees incurred by the Fund, calculated on the amount paid in accordance with the transaction.
  • “With this law, independent workers can approach the Caja and pay it, since today they are not paying it, without having to pay fines and interest. With this law, the institution will be strengthened. It’s a win-win situation,” said Deputy Muñoz.