Sick Leave Pay in Costa Rica 2026: CCSS & INS Calculator

Sick Leave Pay in Costa Rica: Employer Guide and CCSS & INS Calculators

If you employ people in Costa Rica, sooner or later someone will hand you an incapacidad — a medical leave certificate issued by the public health system. The rules on who pays, how much and from which day are not intuitive, and they are one of the most common sources of payroll mistakes we see at foreign-owned companies. Does the employer pay the first three days, or does the Social Security Fund (CCSS)? What happens if the injury happened at work? Does sick leave count toward the 13th-month bonus? This guide answers each question with the rules in force in 2026 and includes two free calculators.

What is an incapacidad (medical leave)?

In Costa Rica, an incapacidad is a period of rest ordered by a physician of the Costa Rican Social Security Fund (CCSS) or the National Insurance Institute (INS) when an employee cannot work because of an illness or an accident. During that period the employment contract is suspended, but the employment relationship continues: the employee keeps the job, and the employer has specific payment obligations depending on the type of leave.

The main legal framework is the Labor Code (Código de Trabajo) together with the CCSS and INS regulations. For employers and HR teams, getting these rules right is the difference between a clean payroll and an avoidable labor claim.

Types of medical leave in Costa Rica

Medical leave is classified by its cause, and each type follows different payment rules:

• Ordinary illness (CCSS): Illnesses or conditions not related to work. The employer covers the first three days, and the CCSS pays the benefit from day four onward.
• Occupational risks (INS): Workplace accidents or occupational diseases covered by the mandatory occupational risk insurance. The INS pays the benefit under its own rules and brackets.
• Maternity leave: One month before birth and three months after. It has special payment rules and, unlike the others, it counts toward the aguinaldo.
• Isolation and health orders: In exceptional situations (such as health emergencies), isolation leave may be issued under particular rules.

How much does the CCSS pay for sick leave?

For ordinary illness in the private sector, payment is split as follows:

• Days 1 to 3: The CCSS pays no benefit. The employer pays, and must grant the employee a benefit equal to 50% of salary. In practice, the employee receives half of their salary for those three days, all of it from the employer.
• Day 4 onward: The CCSS takes over with a benefit equal to 60% of salary, based on the wages the employer reported before the leave. From that point the employer is released from payment, unless it has committed to more through the employment contract, internal policy, a collective agreement or established practice.

A common point of confusion: what the employee receives during medical leave, whether from the employer or from the CCSS, is legally a benefit (subsidio), not salary, because no work is being performed. This has direct consequences for the aguinaldo, vacation and severance calculations, as explained below.

How much does the INS pay for work-related leave?

When the leave results from a workplace accident or an occupational disease, the National Insurance Institute (INS) pays the benefit through the occupational risk insurance. Payment is divided into two brackets:

Bracket 1: Days 1 to 45

The INS pays a benefit equal to 60% of the daily salary reported by the employer. The employer has no legal obligation to make up the difference, although some companies do so as internal policy.

Bracket 2: Day 46 onward

From day 46, the INS increases the benefit and pays:

• 100% of the legal daily minimum wage in force on the date of the incident, plus
• 67% of the difference between the employee’s average daily salary and the legal daily minimum wage.

The applicable minimum wage depends on the employee’s occupational category under the current minimum wage decree issued by the Ministry of Labor (MTSS).

Comparison table: sick leave pay in Costa Rica (2026)

Are 1, 2 or 3 days of sick leave paid?

Yes, but not at 100%. During the first three days of leave for ordinary illness, the CCSS pays no benefit; the only party obliged to pay is the employer, which must grant 50% of salary for each of those days. So an employee placed on leave for 1, 2 or 3 days receives half their salary for those days.

From the fourth day, the employer is no longer obliged to pay and the CCSS begins paying a 60% benefit.

How long does the CCSS take to pay sick leave?

Timing depends largely on whether the employer’s CCSS payroll filings are up to date. Under normal conditions:

• The employer pays the 50% for the first three days directly through payroll, together with the regular salary.
• The CCSS benefit (60% from day four) is processed through the CCSS system. Timing varies, but it is usually deposited within 2 to 4 weeks after the certificate is submitted to the employer.

The most common delays come from errors in the employer’s CCSS payroll reports, inconsistencies in the certificate, or the employee not meeting the minimum three months of contributions the CCSS requires to grant the benefit.

Sick leave and the aguinaldo: the rule HR cannot forget

The aguinaldo (Costa Rica’s mandatory 13th-month bonus) is calculated on the salaries actually earned from December 1 to November 30. Sick leave benefits are not salary, which directly affects the bonus amount:

• Ordinary illness (CCSS): Days on leave are not included in the aguinaldo calculation. The CCSS benefit is not salary.
• Occupational risks (INS): Not included either. The INS benefit has the same non-salary nature.
• Maternity: Included in the aguinaldo. Maternity leave receives special treatment by law.

In practice, if an employee was on leave for several months of the year, their aguinaldo will be proportionally lower. For the full rules, see our guide on the Christmas bonus (aguinaldo) in Costa Rica, and to calculate a full termination payout including the aguinaldo, use our Costa Rica severance calculator.

What can and can’t an employee on medical leave do?

Permitted activities depend entirely on the physician’s instructions:

• Absolute rest: The person must stay home and may not go out for recreational or any other activities.
• Relative rest: If the condition allows it (for example, depression or a condition that does not require immobility), the physician may recommend going out or light activity.
• Travel: If the person travels (even abroad) while on leave, they should inform the employer. Posting photos of activities incompatible with the diagnosis may support disciplinary action or dismissal.

How to verify a medical leave certificate

Every employer can (and should) verify the authenticity of medical leave certificates in the official CCSS system. If what the certificate says does not match what the system shows, address it immediately with legal counsel.

Direct link to the CCSS verification system (in Spanish): CCSS Medical Leave Registration, Control and Payment.

CCSS calculator (ordinary illness)

Enter the monthly salary and the number of days of leave to see the breakdown between employer (days 1 to 3) and CCSS (day 4 onward).

INS calculator (work-related injury or illness)

If the leave results from a workplace accident or occupational disease, use this calculator to estimate the INS benefit under both payment brackets.

Frequently asked questions

Are 1, 2 or 3 days of sick leave paid in Costa Rica?

Yes, but not at 100%. For ordinary illness, the CCSS pays no benefit during the first three days; the employer must pay a benefit equal to 50% of salary for those days. An employee on leave for 1, 2 or 3 days receives half their salary for each day, paid by the employer.

Who pays the first three days of sick leave in Costa Rica?

The employer, at 50% of salary. The CCSS benefit only starts on day four (Article 35, CCSS Health Insurance Regulation). The Ministry of Labor has consistently held that, under Article 79 of the Labor Code, the employer must cover those first three days.

How long does the CCSS take to pay sick leave?

The employer pays the 50% for the first three days directly through payroll. The CCSS benefit, which runs from day four, is usually deposited 2 to 4 weeks after the employer submits the certificate. Delays can occur if there are payroll errors or if the employee does not meet the minimum contribution requirements.

After how many days does the CCSS start paying?

From the fourth day. Under Article 35 of the CCSS Health Insurance Regulation, the benefit starts on day four and equals 60% of salary. Days 1 to 3 are covered by the employer at 50%. Exception: if a new leave is issued within 30 days after a previous one, the CCSS pays from day one.

Does the employer have to pay anything during INS (work injury) leave?

No. For occupational risks, the employer has no legal obligation to pay a benefit. The INS covers 60% of daily salary for the first 45 days and a higher amount from day 46. Some companies top up the difference as internal policy, but they are not required to.

What percentage does the INS pay?

From day 1 to 45, the INS pays 60% of the daily salary reported by the employer. From day 46, it pays 100% of the legal daily minimum wage plus 67% of the difference between the employee’s average daily salary and the minimum wage.

Does sick leave count toward the aguinaldo?

No. Sick leave benefits (both CCSS and INS) are not salary and are excluded from the aguinaldo calculation. The exception is maternity leave, which is included.

Can an employee work elsewhere while on medical leave?

No. Any work during medical leave (formal employment or self-employment) may justify dismissal without employer liability. The leave exists because the person cannot work, and working elsewhere contradicts that basis.

Can the company verify that a medical leave is genuine?

Yes. The employer can check the authenticity and status of certificates in the official CCSS system. If inconsistencies appear, it is advisable to seek legal advice before taking disciplinary action; see our guides on employee fraud investigations and termination for cause.

Is maternity leave the same as sick leave?

Not strictly. Maternity leave (1 month before birth + 3 months after) has a separate legal regime: it is paid 50% by the employer and 50% by the CCSS, it counts toward the aguinaldo, and the mother may be wherever she wants as long as she does not work or run a business.

Recommended reading

• Employer Cost Calculator Costa Rica
• Costa Rica Severance Calculator
• Christmas Bonus (Aguinaldo) in Costa Rica: Key Aspects
• Termination for Cause in Costa Rica
• Employee Fraud Investigation in Costa Rica

This article is for informational purposes only and does not replace individualized legal advice. Percentages and payment rules are based on legislation and administrative criteria in force as of October 2026 and may change; always consult a lawyer before making decisions based on this content.