对企业而言，向哥斯达黎加扩张是一项令人兴奋的战略举措，但要取得成功，必须考虑一些必要的因素。其中一个因素是如何按照当地法律建立哥斯达黎加工资单。
哥斯达黎加的税收规则
Costa Rica’s Social Security System is commonly known as the Caja , formally the Caja Costarricense de Seguro Social (CCSS). It generally provides covered employees with healthcare, sick leave benefits, disability benefits or pensions, and retirement pensions under CCSS rules. The employer is required to register all employees and generally contribute 26.67% of each employee’s gross salary through the CCSS/Caja system. Employees must contribute 10.67% of gross salary to CCSS, typically withheld by the employer through payroll.
Employers also need to make sure employees are registered to pay personal income tax. Costa Rica uses a progressive income tax scale for employment income, with a top marginal rate of 25%. Lower brackets are taxed at lower rates, and an exempt threshold applies at the bottom of the scale. Companies also use a progressive scale for corporate income tax that fluctuates based on profits. Depending on annual gross income, companies may qualify for reduced corporate income tax rates. Companies above the applicable threshold generally owe 30% on taxable income.
哥斯达黎加公司的工资选项
在哥斯达黎加，主要有3 种工资支付方式：
- 内部：管理内部薪资可以帮助大型公司表现出对哥斯达黎加的承诺。但是，公司将需要更大的预算来招聘一支完整的人力资源团队。
- 哥斯达黎加薪资处理公司：处理公司是外包工资的解决方案，但您仍将负责合规性。
- G-P：通过与像G-P这样的专业雇主合作，公司可以扩大其全球业务，而无需进行实体设立和管理的麻烦。有了G-P，所有员工都将按时合规地获得报酬，因此雇主可以专注于业务的其他关键方面。
如何在哥斯达黎加设立薪资系统
Before setting up payroll for direct employees, companies typically need a local legal presence or registration, such as a subsidiary or registered branch. Companies that do not establish a local entity may use an Employer of Record or another compliant local employment arrangement. The process to set up a subsidiary can take weeks or months, depending on where the company is incorporated and the type of entity chosen. However, it’s a necessary step before hiring employees, running payroll, and starting operations in Costa Rica.
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