Category: Labor Law

Costa Rica Minimum Wages 2026: full official list, search tool, abbreviations, and approved increases

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In this guide you’ll find the official 2026 minimum wage list with a search tool to filter by job title or abbreviations, plus a simple explanation of the abbreviation nomenclature (TONC, TOSC, TOC, etc.), the approved increase percentages, and quick payroll impact examples. If you need to confirm your team’s correct category or implement the update safely, AG Legal can help.

Author: AG Legal • Review: Labor Team • Last updated: Jan 14, 2026

Approved increases for 2026

• General increase: +1.63% for the private sector (effective January 1, 2026).
• Domestic work: +3.96%.
• Specialized occupation (TOEG): +2.18%.
• Middle technician in diversified education (TMED): +2.50%.

MTSS estimates (monthly, full-time) indicate approximate increases of ₡5,983.87 (non-qualified occupation), ₡6,732.29 (skilled worker), and ₡10,650.86 (university bachelor). For the differentiated adjustments, in all cases, increases exceed ₡10,000 per month.

Mandatory compliance: MTSS reiterates the adjustment is mandatory for all workers earning the minimum wage.

Abbreviations (how to read the table)

Tip: Use the code that matches the job profile to quickly locate the minimum wage in the table.

In the table above, the salaries with the following codes show the hourly wage: TONC, TOC, TES, TOE, TOSC. Therefore, to obtain the monthly salary, you must multiply that amount by 8 (hours), and then multiply it by 30 (days).

Search tool + official 2026 minimum wage list

Type part of the job title or the code (for example: “cook” or “TOC”) to filter the list:

Quick payroll impact examples

• Non-qualified occupation: approx. +₡5,983.87 per month.
• Skilled worker: approx. +₡6,732.29 per month.
• University bachelor: approx. +₡10,650.86 per month.
• Differentiated adjustments: in all cases exceed +₡10,000 per month.

Frequently asked questions

When does the new minimum wage apply?

It applies starting January 1, 2026.

Is the adjustment mandatory?

Yes. MTSS states it is mandatory for all workers earning the minimum wage.

How do I confirm I’m using the correct category?

Match the job description to the code in the table. If you’re unsure, we can help you classify roles correctly.

Can an employer pay above the minimum wage?

Yes. The minimum wage is the legal floor; employers may pay more.

Talk to our labor lawyers

Need to confirm the correct category, update employment terms, or audit payroll compliance for 2026? AG Legal helps you implement minimum wage updates with reduced risk.

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This content is for informational purposes only and does not constitute legal or tax advice. Please consult a lawyer for your specific situation.

Costa Rica Public Holidays 2026: Calendar & Payroll Rules (HR Guide)

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This AG Legal guide is built for HR teams, payroll, and business owners planning shifts and budgets around Costa Rica’s 2026 holidays. When the Ministry of Labor (MTSS) releases the specific 2026 circular, we will update this page.

Author: AG Legal • Reviewed by: Labor & HR Team • Updated: 2025-10-15

Mandatory vs. non-mandatory holidays (clear rules)

How to pay by salary modality (quick reference)

2026 holiday calendar (Costa Rica)

Dates and weekday — verify any official observance shifts if the MTSS sets them for 2026.

Holiday pay calculator

Estimate the additional amount owed for a holiday by modality, type, and whether it was worked. Enter your real daily wage.

Frequently asked questions

Which holidays are usually mandatory-pay in Costa Rica?

Typically: Jan 1, Maundy Thursday, Good Friday, Apr 11, May 1, Jul 25, Aug 15, Sep 15 and Dec 25.

How is a mandatory-pay holiday worked day paid?

At double the daily rate. Overtime performed on the holiday is triple.

For monthly/biweekly or weekly-commerce payrolls, what if the holiday is not worked?

It is generally already included. If worked, add +1 day to complete double; overtime at triple.

Talk to our labor lawyers

We configure payroll, design holiday policies, and solve complex HR cases for employers in Costa Rica.

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Informational content. Confirm each year with the MTSS circular and your internal policies. For special shifts or rosters, ask us for a tailored review.

Christmas Bonus (Aguinaldo) in Costa Rica: Employer & Employee Legal Guide (Updated 2025)

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As labor counsel at AG Legal, we guide employers and employees through the Christmas bonus (aguinaldo): how it’s calculated, who qualifies, what counts in the base, payment deadlines, and what to do in proportional and termination scenarios. Below you’ll find a practical checklist and official resources.

Author: AG Legal • Reviewed by: Labor & Employment Team •
Updated: Oct 13, 2025

What is the aguinaldo?

The aguinaldo is a mandatory year-end salary paid to all employees in Costa Rica. By law and official MTSS guidance, it represents the average monthly earnings accrued during the legal calculation window and is paid every December. (See MTSS FAQ and campaign guidance.)

Who is entitled to it?

• All employees with at least one month of service earn the right to the bonus on a proportional basis.
• Applies regardless of pay form (monthly, hourly, part-time, etc.).
• Domestic workers, SMEs, NGOs—all employers must pay.

How to calculate it

Legal period: Sum all salary-type payments earned from December 1 (previous year) to November 30 (current year), then divide by 12. This includes ordinary wages and salary-nature extraordinary items such as overtime, commissions, and salary-type bonuses. Expense reimbursements and non-salary items are excluded.

MTSS reiterates this formula in its official press/FAQ: “Sum ordinary and extraordinary salaries received between Dec 1 of last year and Nov 30 of this year, divide by 12.” Also notes: no deductions except child support.

Payment deadline and allowed deductions

• Deadline: The bonus must be paid no later than December 20.
• Deductions: No deductions apply except court-ordered child support (pensión alimentaria), per MTSS guidance.

Proportional payments & terminations

• If the employee worked fewer than 12 months in the period, pay the corresponding pro rata based on time actually worked.
• Upon termination before December, the employer must pay the proportional aguinaldo accrued up to the termination date.

Payroll examples (quick math)

• Stable monthly salary: If total earnings in the legal period were ₡4,800,000 → aguinaldo = ₡4,800,000 ÷ 12 = ₡400,000.
• Variable pay: Add overtime/commissions of salary nature to the period total before dividing by 12.

If it’s not paid or paid short

Employees can file a complaint with the Ministry of Labor (MTSS) online or in person. MTSS runs a seasonal campaign each December and provides a form and office hours. Media and MTSS reports confirm enforcement actions every year.

Frequently asked questions

What’s the legal calculation window?

From Dec 1 (previous year) to Nov 30 (current year). Add all salary-type earnings in that window and divide by 12.

What’s the payment deadline?

No later than Dec 20, every year.

Which items count in the base?

Ordinary wages and salary-nature extraordinary pay (e.g., overtime, commissions, salary bonuses). Reimbursements and non-salary items are excluded.

Are contributions or income tax withheld?

No regular withholdings—per MTSS, no deductions apply to the aguinaldo except court-ordered child support.

What if I started mid-year or left before December?

You are entitled to the proportional amount for time worked within the legal window. On termination, the employer must pay the accrued proportional bonus.

Talk to our labor lawyers

Need help calculating the bonus, auditing payroll inputs, or resolving a dispute? Our labor team advises employers and employees and coordinates filings with MTSS.

REQUEST A CONSULTATION

This article is informational and not legal or tax advice. Confirm current requirements with your attorney.

Justified Dismissal for Employee Lateness in Costa Rica

Can Lateness Lead to Justified Dismissal?

In Costa Rica, under Article 81 of the Labor Code, repeated and unjustified lateness can be considered “gross misconduct” and may legally justify dismissal without severance or notice.
A single late arrival does not qualify, but multiple documented infractions, combined with prior written warnings, can meet the legal threshold for termination.

Key employer steps before dismissal:

1. Document each late arrival in writing.
2. Issue monthly notices summarizing lateness counts.
3. Apply progressive discipline before termination.

Understanding Justified Dismissal for Lateness

1. Legal Basis

Article 81 of the Costa Rican Labor Code lists causes for dismissal without employer liability. While “lateness” is not specifically named, subparagraph (general clause) allows dismissal for
“gross misconduct to the obligations imposed by the employment contract.”

2. When Lateness Becomes Dismissible

Courts and the Ministry of Labor have held that repeated, unjustified lateness can be “gross misconduct” if:

• It shows lack of responsibility and commitment.
• It occurs despite prior written warnings.
• It reaches a quantitatively significant threshold.

3. Official Guidance — Ministry of Labor & CCSS

Legal opinion DAJ-AE-219-2008 clarifies:
An employer may terminate without liability if the employee accumulates more than six late arrivals in three consecutive months,
provided the first two infractions were sanctioned and the worker was warned to correct the behavior.

4. Employer Step-by-Step

1. Document lateness: record every incident with date and time.
2. Issue written warnings: after each late arrival, deliver formal notification.
3. Monthly summary: total infractions at month’s end and share with the employee.
4. Progressive discipline: apply sanctions (per Internal Work Regulations) before dismissal.
5. Dismissal decision: if thresholds are met and behavior persists, proceed per Article 81.

5. Case-by-Case Analysis

Each situation must be evaluated individually. Factors include the recurrence pattern, justification offered by the employee, internal policies, and prior disciplinary actions.

For employers and HR professionals: consulting with a Costa Rica labor lawyer before proceeding ensures compliance with procedural and substantive labor law requirements.