對於企業而言，擴展至哥斯達黎加是令人振奮的策略性行動，但必須考慮一些必要因素，這些因素是成功的關鍵。其中一個因素是如何依照當地法律設定哥斯達黎加薪資。​​ 

哥斯達黎加的稅收規則​​ 

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.​​ 

哥斯達黎加公司的薪資選項​​ 

哥斯達黎加主要有3 領薪方式：​​ 

  • 內部：經營內部薪資可以幫助大型公司展示對哥斯達黎加的承諾。但是，公司將需要更大的預算才能聘請完整的HUMAN RESOURCES；人力資源團隊。​​ 
  • 哥斯達黎加薪資處理公司：加工公司是外判薪資的解決方案，但您仍然將負責合規。​​ 
  • G-P：通過與像 G-P 這樣的記錄僱主合作，公司可以擴展其全球業務，而不必擔心實體設置和管理的麻煩。通過 G-P，所有僱員將按時和符合規定的薪酬，以便僱主可以專注於其業務的其他關鍵方面。​​ 

如何在哥斯達黎加設定薪資單​​ 

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.​​ 

透過 G-P 簡化全球薪資管理。​​ 

G-P 利用我們領先市場的 Global Growth Platform™ 簡化薪資管理流程的每個步驟。使用我們的 99% 準時自動化薪資系統，使用 150 貨幣在世界任何地方安心地為您的團隊付款-只需單擊幾下即可。我們的產品還與領先的 HCM 解決方案整合，在跨平台自動同步員工薪資料，為人力資源團隊創造一個可靠、便捷的真實資訊來源。​​ 

與我們聯絡以了解有關我們如何為您提供支持的更多信息。​​