Employee Benefits in Costa Rica: Vacation, Aguinaldo, Sick Leave and Maternity

Employee benefits in Costa Rica: Foreign employers are often surprised by how many employment obligations continue when an employee is on vacation, medically unable to work, pregnant, caring for a newborn or protected by another legally recognized absence.

The challenge is not simply calculating the payment.

Employers must determine:

• Whether the absence is paid by the employer, the CCSS, the INS or a combination
• Which documents support the absence
• Whether employment benefits continue accruing
• Whether the employee has special protection against dismissal
• Whether changes to duties, schedule or compensation could appear retaliatory
• What records should be maintained

The most important distinction is between:

• Benefits that accrue as part of ordinary employment, such as vacation and aguinaldo
• Temporary incapacity or leave administered through the CCSS or INS
• Protected statuses, such as pregnancy and lactation, that limit the employer’s ability to dismiss or disadvantage the employee

A payment mistake can usually be corrected.

A discriminatory or unauthorized dismissal involving a protected employee can create a much larger problem, including reinstatement, lost wages, damages and additional termination exposure.

Employers establishing these systems for the first time should also review our compliance checklist for hiring your first employee in Costa Rica.

Understanding Employee Benefits in Costa Rica

Vacation, Aguinaldo and Leave Are Different Obligations

These terms are sometimes grouped together because they involve time away from work or additional compensation, but they serve different purposes.

Vacation

Vacation is paid rest earned through continuous employment.

Aguinaldo

Aguinaldo is an annual statutory payment calculated from qualifying salary earned during a defined 12-month period.

Medical Incapacity

An incapacity is a medically certified period during which the employee is temporarily unable to work. Payment is generally handled through social-insurance rules rather than as ordinary salary.

Maternity and Special Family Leave

Maternity and related special leave protect pregnancy, childbirth, adoption and certain family circumstances.

Occupational Injury Leave

A workplace accident or occupational illness is generally handled through the employer’s INS occupational-risk policy rather than as an ordinary CCSS illness.

Employers should not use one category to replace another.

For example:

• A sick employee should not automatically be forced to use vacation.
• Maternity leave should not be deducted from annual vacation.
• Aguinaldo should not be treated as an optional company bonus.
• A workplace injury should not be handled informally as ordinary paid time off.

Vacation Entitlement in Costa Rica

Article 153 of the Labor Code generally provides a minimum of two weeks of paid vacation after every 50 weeks of continuous work for the same employer. The constitutional minimum likewise protects annual paid vacation.

The entitlement is commonly described as two weeks rather than a universal number of working days because the practical number of paid days can depend on the employee’s workweek and payment structure.

For a person who ordinarily works six days per week, the two-week period is often reflected as 12 working days.

For someone who works fewer days per week, the application should reflect the person’s actual schedule rather than automatically awarding or deducting 12 days without analysis.

For additional background, see this explanation of worker vacations in Costa Rica from The Expat Database. The article provides supplementary information, but current legal requirements should always be confirmed before administering vacation. (The Expat Database)

Does Vacation Accrue From the First Day?

The full statutory entitlement is earned after the 50-week period, but vacation exposure develops as the employee works.

This becomes important when employment ends before the employee completes another full 50-week cycle. The final settlement may include proportional vacation corresponding to the period worked.

Employers should therefore track vacation from the employee’s start date rather than waiting until the first anniversary to create a record.

Who Chooses When Vacation Is Taken?

Vacation should be coordinated with the employee, but it is not generally an unlimited period the employee may take whenever they choose.

Article 155 of the Labor Code gives the employer authority to designate the vacation period within the statutory timeframe after the employee earns it, while considering the need for actual rest and the operation of the business.

A sensible process is:

1. The employee submits a request.
2. The employer reviews operational needs.
3. The dates are confirmed in writing.
4. The employee takes the vacation.
5. The employer records the dates and balance.

The employer should avoid allowing vacation to accumulate indefinitely merely because the employee never asks for it.

Vacation Should Normally Be Taken, Not Routinely Converted Into Cash

Costa Rican labor law protects actual rest.

The general rule is that vacation should be enjoyed rather than replaced with cash while employment continues. Limited statutory exceptions may apply, but employers should not build a standard practice of paying employees to work through every vacation period.

That approach creates several risks:

• The employee does not receive the intended rest.
• The employer may later be unable to prove that vacation was taken.
• Years of unused vacation may appear to have accumulated.
• A cash payment may not satisfy the statutory purpose.
• Continuous work may contribute to fatigue and workplace injuries.

The safer practice is to schedule vacation and preserve signed or otherwise reliable evidence of the dates taken.

Can Vacation Be Divided?

The general purpose is for the employee to receive a meaningful period of uninterrupted rest.

Costa Rican legal guidance recognizes that the two-week period may be divided into no more than two periods when the parties agree.

Employers should avoid fragmenting vacation into isolated single days throughout the year unless the arrangement clearly complies with the applicable rules and still provides the required rest.

Ordinary personal days granted by company policy can be administered separately from statutory vacation.

Can Vacation Be Carried Forward?

Employers should not allow several years of vacation to accumulate as an informal practice.

When operational circumstances prevent immediate use, the employer should reschedule the vacation promptly and document the reason and new dates.

A recurring pattern of postponement suggests that the company has not managed the statutory right properly.

The employer should maintain a vacation ledger showing:

• Accrual period
• Vacation earned
• Dates requested
• Dates approved
• Dates taken
• Remaining balance
• Employee acknowledgment

Calculating Vacation Pay

Vacation should be paid using the compensation base required by law.

For employees with fixed compensation, the calculation is usually straightforward.

For employees whose earnings vary, the employer may need to use an average that captures qualifying compensation rather than using only the current base salary.

Variable compensation may include:

• Commissions
• Production incentives
• Regular performance payments
• Overtime, when legally relevant to the applicable averaging period
• Other salary components

The employer should not calculate vacation solely from the nominal base salary when the employee’s regular remuneration is materially higher.

Employers should coordinate vacation calculations with the broader Costa Rica payroll rules for minimum wages, working hours, overtime and paid holidays.

Vacation at Termination

When employment ends, unused vacation and any proportional entitlement should be included in the final calculation where applicable.

This is owed independently of whether:

• The employee resigned
• The employer dismissed without cause
• The employer alleges cause
• The relationship was short
• The worker was part-time

The reason for termination can affect notice and severance. It does not generally eliminate salary already earned or accrued vacation rights.

Common Vacation Mistakes

Foreign employers frequently:

• Begin tracking only after the first year
• Use calendar days without considering the work schedule
• Allow employees to accumulate years of unused vacation
• Pay vacation informally without proof
• Deduct days when the employee was medically incapacitated
• Calculate variable-pay vacation from base salary only
• Lose records after changing accountants
• Assume part-time employees do not earn vacation
• Treat every personal absence as vacation without agreement

A simple signed or reliable digital vacation record prevents many later disputes.

Aguinaldo: Costa Rica’s Annual Statutory Payment

Aguinaldo is sometimes called a Christmas bonus or thirteenth-month payment.

Those descriptions can be misleading because aguinaldo is not an optional reward based on company generosity or performance.

It is a statutory employee entitlement.

The Outlier Legal Services article on maid service and domestic employment in Costa Rica provides a practical example of how aguinaldo and other employment benefits apply even when a worker is employed in a private household. (Outlier Legal Services)

Aguinaldo Calculation Period

For private-sector employment, the employer generally adds the qualifying ordinary and extraordinary salary paid from December 1 of the previous year through November 30 of the current year and divides the total by 12.

The Ministry of Labor confirms this calculation period and the division by 12.

The formula is:

Qualifying salary earned from December 1 through November 30 ÷ 12

An employee does not need to work the full year to receive aguinaldo. Someone hired during the calculation period receives a proportional payment based on the qualifying salary actually earned.

When Must Aguinaldo Be Paid?

The private-sector payment must generally be made during the first 20 days of December, no later than December 20.

Employers should not wait until December to determine whether cash is available.

The practical solution is to accrue the expected obligation monthly so the funds are reserved throughout the year.

What Compensation Belongs in the Calculation?

The calculation generally includes salary paid in exchange for work, including qualifying ordinary and extraordinary remuneration.

Depending on the circumstances, this may include:

• Base salary
• Overtime
• Commissions
• Regular performance payments
• Recurring salary-like bonuses
• Other remunerative payments

The employer should examine the real nature of each payment.

Calling a payment:

• Voluntary
• Extraordinary
• Allowance
• Incentive
• Expense
• Gift

does not control the result if it is actually regular compensation for work.

What Is Generally Excluded?

A genuine reimbursement of a documented business expense is different from salary.

Potential examples include:

• Documented mileage
• Business travel expenses
• Lodging for a work trip
• Materials purchased for the employer
• Customer-related expenses supported by receipts

The distinction becomes weaker when the employer pays the same allowance every month without requiring proof of any actual expense.

A recurring, freely usable allowance may be treated as compensation rather than reimbursement.

Aguinaldo and Salary in Kind

Employers providing housing, meals, vehicles or other recurring economic benefits should obtain advice on whether those benefits form part of the compensation base.

The answer depends on the reason, structure and use of the benefit.

A work tool supplied exclusively for business use is not necessarily the same as a personal economic benefit given in exchange for services.

Poor documentation can cause the employer to underestimate the aguinaldo obligation.

Can Aguinaldo Be Paid Monthly?

Employers should be cautious about informally adding a small amount to each monthly payment and later claiming that aguinaldo was prepaid.

This can create disputes over whether the payment was:

• Ordinary salary
• An advance
• A bonus
• A lawful aguinaldo payment
• Properly calculated from the full statutory period

Unless a specific arrangement has been legally reviewed and documented, the cleaner practice is to calculate and pay the statutory amount during the legally designated December period.

What Happens When Employment Ends Before December?

The employee remains entitled to the proportional aguinaldo accrued through the termination date.

The amount should be included in the final settlement.

It is not forfeited because:

• The employee resigned
• The employee was dismissed
• The employee did not complete a year
• The employee left before the December payment date

The employer should calculate the salary earned from the beginning of the applicable aguinaldo period—or the employee’s later start date—through termination and divide by 12.

Aguinaldo Records

Maintain:

• Monthly payroll reports
• Overtime records
• Commission calculations
• Bonus records
• Salary-in-kind analysis
• Aguinaldo worksheet
• Proof of payment
• Employee acknowledgment where used

An employer should be able to reconstruct the calculation without relying on a former accountant’s memory.

Ordinary Sick Leave and Medical Incapacity

A medical incapacity is not simply an employee calling in sick.

It is a formal medical determination that the employee is temporarily unable to work.

For social-insurance purposes, the employer should rely on the incapacity documentation issued or recognized through the CCSS system.

What Documentation Should the Employer Request?

The primary document is the formal incapacity record, commonly referred to as a boleta de incapacidad.

The employer should verify:

• Employee identity
• Incapacity dates
• Issuing or recognizing institution
• Whether it is an ordinary illness or occupational matter
• Any permitted return-to-work date

The employer should not demand detailed medical information unrelated to administering the absence.

Medical information should be handled confidentially.

Who Pays During Ordinary Illness?

Under the CCSS health-insurance framework, the monetary subsidy generally begins on the fourth day of incapacity. The current CCSS regulation states that payment of the cash subsidy proceeds from day four.

For the initial days, the employer’s obligation is commonly described as paying 50% of salary for the first three days of a qualifying incapacity, while the CCSS subsidy applies from day four under the relevant conditions.

Employers should verify the employee’s eligibility, current CCSS rules and any more favorable company policy or collective agreement before processing payment.

Is the Employer Required to Top Up the CCSS Subsidy?

The employer should not automatically assume it must pay the difference between the CCSS subsidy and full salary throughout every ordinary medical incapacity.

A top-up may arise from:

• Employment contract
• Company policy
• Collective agreement
• Established practice
• Special rule applicable to the employer
• Voluntary benefit

An employer that repeatedly tops up incapacity pay may create an expected employment benefit, so the policy should be documented and administered consistently.

The Employee Should Not Work During Incapacity

A medically incapacitated employee should generally not continue performing ordinary work.

Employers should not ask the employee to:

• Answer routine messages
• Attend meetings
• Work remotely
• Complete reports
• Train a replacement
• Handle customer emergencies
• “Help for just a few minutes”

Doing so undermines the medical rest and creates confusion about payment, working time and the legitimacy of the incapacity.

Managers should temporarily reroute the employee’s responsibilities.

Can an Employer Challenge an Incapacity?

The employer should use the appropriate institutional procedure if there is a legitimate concern.

It should not:

• Publicly accuse the employee of faking
• Demand unrelated medical records
• Contact the employee’s doctor informally
• Threaten termination for presenting valid documentation
• Pressure the employee to return early

A CCSS-issued or recognized incapacity is not simply a personal note for the employer to accept or reject based on instinct.

Does Ordinary Sick Leave Create Absolute Job Protection?

An ordinary medical incapacity does not necessarily create the same express dismissal protection as pregnancy and lactation.

However, terminating an employee during or immediately after a documented medical absence can create substantial risk, particularly when:

• The illness may qualify as a disability
• The employer expressed hostility toward the absence
• The employee had no prior performance problems
• The timing suggests retaliation
• The employer did not investigate accommodations
• The employee suffered a workplace injury
• The real reason for termination is discriminatory

Any proposed termination during a medical incapacity should receive legal review.

Workplace Injuries and Occupational Illness

Work-related injuries are generally handled through the employer’s occupational-risk insurance with the INS.

This is separate from ordinary CCSS medical incapacity.

Examples may include:

• A fall at the workplace
• An injury while using tools
• A vehicle accident during assigned work
• Repetitive occupational injury
• Exposure to hazardous work conditions
• Injury while performing household employment
• An accident during authorized work travel

What Should the Employer Do After an Accident?

The employer should:

1. Arrange appropriate immediate care.
2. Record the facts.
3. Report the incident through the INS process.
4. Preserve witness and workplace information.
5. Cooperate with the investigation.
6. Avoid blaming or pressuring the employee.
7. Review whether the policy accurately covered the employee’s actual duties.
8. Correct the underlying safety issue.

The employer should not offer an undocumented cash payment in exchange for the employee agreeing not to report the accident.

Why INS Classification Matters

Having a policy is not enough if the employer misrepresented the work.

For example, an employer may insure a worker as administrative staff while regularly assigning:

• Construction
• Roofing
• Gardening
• Driving
• Machinery operation
• Hotel maintenance
• Farm work

A claim can expose the difference between the reported occupational risk and the employee’s real duties.

The employee’s true responsibilities also determine whether the person has been correctly classified as an employee. Our article on employee or independent-contractor classification in Costa Rica explains why the actual working relationship controls over the contract title.

Protection During an Occupational Claim

An employee should not be punished for reporting an accident or using the INS process.

Termination, reduced hours or hostile treatment immediately after an injury can appear retaliatory and worsen the dispute.

Maternity Leave in Costa Rica

The Labor Code generally provides four months of paid maternity leave:

• One month before birth
• Three months after birth

Article 95 establishes this basic period.

Different rules or extensions may apply in circumstances such as:

• Premature birth
• Multiple births
• Adoption
• Maternal death
• Other special situations covered by law or CCSS regulations

The employer should administer the leave according to the official documentation rather than attempting to redesign the dates informally.

The Expat Database provides additional historical context on the Labor Code amendments concerning maternity and paternity leave in Costa Rica. Because subsequent reforms may affect particular rights, current rules should be confirmed before an employment decision is made. (The Expat Database)

How Is Maternity Leave Paid?

The maternity-leave remuneration must be equivalent to the employee’s salary.

The Labor Code framework provides for the amount to be covered equally by the CCSS and the employer, while employment-related rights derived from salary remain relevant during the leave.

The employer should coordinate payroll carefully so the employee receives the correct total amount and institutional reporting continues properly.

Does Maternity Leave Count for Employment Benefits?

The remuneration during maternity leave is considered for labor rights arising from the employment relationship.

Employers should not simply remove the entire leave period when determining matters such as:

• Seniority
• Aguinaldo
• Vacation-related calculations
• Other benefits tied to continued employment

The precise payroll treatment should be coordinated with a Costa Rican payroll professional.

Pregnancy Protection Against Dismissal

Pregnancy creates special protection.

Article 94 of the Labor Code generally prohibits dismissal of a pregnant or breastfeeding employee except for legally justified cause and after following the required authorization procedure before the labor authorities.

The protection is not limited to employers who personally believe the pregnancy affects the business.

Once the employer knows about the pregnancy, it should treat every proposed employment change carefully.

Employee Notice of Pregnancy

The employee should notify the employer and may provide medical certification or a CCSS record.

Current law also requires the employer to provide up to one paid day when necessary for the employee to obtain the certification.

Employers should create a confidential internal record of:

• Date notice was received
• Documentation provided
• Leave or appointment requirements
• Workplace accommodations
• Maternity-leave coordination

Can a Pregnant Employee Ever Be Dismissed?

Pregnancy does not permit serious misconduct.

However, an employer that believes cause exists cannot simply issue an ordinary dismissal letter.

The employer must follow the special authorization procedure before the competent labor authority.

The employer should not act first and attempt to justify the dismissal afterward.

Consequences of an Unlawful Dismissal

Improper dismissal of a pregnant or lactating employee can create exposure beyond an ordinary severance package.

Potential consequences include:

• Reinstatement
• Lost wages
• Maternity-related payments
• Damages
• Notice and severance where applicable
• Litigation costs
• Discrimination claims

The law provides significant remedies when protected maternity rights are violated.

Lactation Rights After Maternity Leave

Costa Rica protects breastfeeding after the employee returns to work.

As of the 2026 reform, the first year of the child’s life is treated as the minimum lactation period. It may be extended through medical certification in qualifying circumstances while breastfeeding continues.

This is a significant current-law point. Older articles describing only the three months after childbirth as the minimum lactation period are outdated.

Lactation Breaks

Article 97 of the Labor Code provides paid time during the workday for breastfeeding.

The exact scheduling may be arranged through lawful formats, which can include combining the available time with the start or end of the workday where appropriate.

Employers should document the agreed schedule while ensuring the employee receives the statutory paid accommodation.

Medical Appointments After Leave

Current maternity-protection rules also require paid permission for certain medical services involving the mother or newborn and for obtaining lactation certifications.

Managers should not force the employee to use vacation for every protected medical appointment.

Paternity Leave

For private-sector workers, the Labor Code and CCSS framework provide biological fathers with paid paternity leave of two days per week during the first four weeks after the child’s birth.

This results in eight days distributed across the first four weeks rather than one continuous eight-day block unless the applicable administration permits a particular arrangement. The current CCSS regulation states this two-days-per-week structure.

Employers should request the necessary birth documentation and coordinate the leave schedule promptly.

Paternity rules should not be confused with:

• Public-sector leave provisions
• More generous company policies
• Collective agreements
• Adoption leave
• Special leave following maternal death

An employer may grant better benefits than the statutory minimum.

Adoption and Other Special Parental Leave

Article 95 provides special paid leave in adoption cases.

For an individual adoption, the adopter generally receives three months of paid leave.

For a joint adoption, the three-month period may be divided between the adopting parents by agreement and may be taken simultaneously or alternately within the legal framework.

The leave generally begins immediately after the child is delivered to the adopter, supported by the required PANI, family-court or other legally recognized certification.

Special rules also address circumstances including:

• Maternal death during childbirth or leave
• Premature birth
• Multiple births
• Certain adoption scenarios

Employers should verify the exact official entitlement rather than applying only the standard maternity schedule to every family situation.

Bereavement, Marriage and Other Personal Leave

Private-sector employers should be cautious about claiming that Costa Rican law provides one universal number of paid bereavement or marriage days for every employee.

Many specific paid-leave entitlements found online come from:

• Public-sector regulations
• Collective agreements
• Institutional policies
• Individual employment contracts
• Company handbooks

A private employer should review whether a particular statutory provision applies and then check its own policies and established practice.

A business may voluntarily provide:

• Bereavement leave
• Marriage leave
• Personal days
• Family-care leave
• School-related leave
• Extended paternity leave

Once these benefits are formally promised or consistently provided, they should be administered uniformly.

Documentation Employers May Request

Employers should request enough documentation to administer the absence, but not excessive personal information.

Depending on the leave, appropriate documentation may include:

• CCSS incapacity record
• INS occupational-injury documentation
• Pregnancy certification
• Maternity-leave documentation
• Birth certificate or official birth record
• Adoption certification
• Lactation certification
• Proof required by a written company leave policy

Avoid demanding:

• Full medical histories
• Diagnoses unrelated to work administration
• Private reproductive information
• Details beyond the institutionally issued certificate
• Social-media access
• Informal access to the employee’s physician

Medical and family records should be stored separately and confidentially.

Protected Absence Does Not Eliminate Performance Management Forever

Employers sometimes overcorrect and assume they can never address a protected employee’s performance.

Legitimate performance management may remain possible, but the employer must separate:

• Documented problems that existed before the protected status
• Conduct occurring independently of the absence
• Operational needs unrelated to pregnancy or illness
• Actions motivated by the protected situation

The timing and evidence matter.

A performance complaint first created immediately after a pregnancy announcement will receive far more scrutiny than a documented process that began months earlier.

Common Expat Mistake: Treating Pregnancy or Medical Leave as a Staffing Inconvenience to Work Around

After learning of a pregnancy or extended incapacity, an employer may immediately begin discussing:

• Permanent replacement
• Reduced duties
• Lower compensation
• Removing accounts
• Cutting hours
• Restructuring the position
• “Seeing whether the employee still fits”
• Termination for unrelated reasons

These conversations often appear in email or WhatsApp messages.

Even when the employer takes no immediate action, the communications can later suggest discriminatory intent.

The safer response is:

1. Confirm the protected status and documentation.
2. Preserve the employee’s existing conditions.
3. Arrange temporary operational coverage.
4. Avoid permanent adverse decisions.
5. Obtain advice before changing duties, compensation or employment status.

Temporary Replacement During Leave

An employer may need someone else to perform the absent employee’s work.

That does not necessarily justify permanently removing the original employee.

The replacement arrangement should be documented as temporary when that is the real intention.

Possible approaches include:

• Temporary fixed-term replacement justified by the absence
• Redistribution of duties
• Short-term contractor support for a genuinely independent project
• Interim promotion
• Temporary additional hours for another employee, administered lawfully

The employer should preserve the original employee’s role and return rights as required by law.

What Managers Should Never Say

Managers should not tell an employee:

• “Your pregnancy is bad timing.”
• “We need someone more reliable.”
• “You are costing the company too much.”
• “Maybe you should resign.”
• “We cannot hold your job.”
• “You have been sick too often.”
• “We will replace you permanently.”
• “Use vacation instead of presenting an incapacity.”
• “Do some work from home while you are on leave.”
• “Do not report the injury to INS.”

These statements can become direct evidence in a later dispute.

Employer Leave-Administration Checklist

For every absence:

• Identify the legal category.
• Record the first and expected final date.
• Obtain the proper documentation.
• Determine who pays each portion.
• Notify payroll.
• Update time and leave records.
• Preserve confidentiality.
• Arrange temporary coverage.
• Confirm whether special dismissal protection applies.
• Avoid adverse changes without review.
• Record the employee’s return.
• Reconcile benefits and institutional reporting.

Annual Vacation and Aguinaldo Checklist

At least once each year:

• Review every employee’s vacation balance.
• Schedule earned vacation that remains unused.
• Confirm signed or reliable records of vacation taken.
• Reconcile variable compensation.
• Review salary-like bonuses and allowances.
• Calculate aguinaldo using the correct December-to-November period.
• Pay aguinaldo by December 20.
• Preserve the calculation and payment evidence.
• Confirm that employees leaving during the year received proportional amounts.

When to Obtain Legal Help

Seek advice before acting when:

• A pregnant or lactating employee may be dismissed.
• An employee remains incapacitated for an extended period.
• A medical condition may require accommodation.
• A workplace injury was not properly reported.
• The INS policy does not match the employee’s duties.
• The employee disputes the vacation balance.
• Variable compensation complicates vacation or aguinaldo.
• The employer is considering restructuring during protected leave.
• A replacement may become permanent.
• The employee alleges retaliation or discrimination.
• The employee refuses to return after the documented leave ends.
• The employer suspects misuse of an incapacity.
• Payroll records are incomplete.

Frequently Asked Questions

How Much Vacation Does an Employee Receive in Costa Rica?

The statutory minimum is generally two weeks of paid vacation after 50 weeks of continuous employment for the same employer.

Is Vacation Always 12 Working Days?

Not necessarily. Twelve working days commonly corresponds to an employee who works six days per week. The calculation should reflect the employee’s real schedule and applicable law.

Can the Employee Choose Vacation Dates Without Employer Approval?

The dates should be coordinated. The employer has authority to schedule vacation within the legal framework while ensuring the employee receives the required rest.

Can Vacation Be Paid Instead of Taken?

Vacation is principally intended to be taken as rest. Routine cash substitution during ongoing employment should be avoided except where a lawful exception clearly applies.

What Happens to Unused Vacation When Employment Ends?

Unused and proportional vacation should be included in the final settlement where applicable.

How Is Aguinaldo Calculated?

Add qualifying salary earned from December 1 through November 30 and divide the total by 12.

When Must Aguinaldo Be Paid?

It must generally be paid no later than December 20.

Is Overtime Included in Aguinaldo?

Qualifying overtime paid during the statutory period generally forms part of the salary total used in the calculation.

Are Commissions Included?

Commissions earned as remuneration generally belong in the calculation.

Does an Employee Who Resigns Receive Aguinaldo?

Yes. The employee generally receives the proportional amount accrued through the termination date.

Who Pays During Ordinary Medical Incapacity?

The applicable payment depends on the duration, CCSS eligibility and current rules. The CCSS cash subsidy generally begins on the fourth day, while the initial period receives separate treatment.

Can an Employee Work Remotely While Incapacitated?

The employer should not require ordinary work during a medically certified incapacity.

Is a Workplace Accident Handled Through CCSS?

Occupational accidents and illnesses are generally handled through the employer’s INS occupational-risk coverage.

How Long Is Ordinary Maternity Leave?

The general period is four months: one month before birth and three months afterward.

Who Pays Maternity Leave?

The general statutory framework divides the salary-equivalent remuneration equally between the CCSS and employer, subject to the applicable insurance requirements and administration.

Can a Pregnant Employee Be Dismissed?

Only for legally sufficient cause and after following the required prior authorization procedure. An ordinary dismissal process is not enough.

How Long Does Lactation Protection Last?

Under the 2026 reform, the first year of the child’s life is the minimum lactation period, with possible medically supported extensions while breastfeeding continues.

How Much Paternity Leave Does a Private-Sector Employee Receive?

The current general rule provides two paid days per week during the first four weeks after birth.

Is Paid Bereavement Leave Mandatory for Every Private Employee?

There is not one universal private-sector entitlement that should be quoted without checking the applicable contract, company policy, collective agreement or special law.

What Is the Safest Employer Rule?

Classify every absence correctly, follow the institutional documentation, preserve employment conditions during protected periods and obtain legal review before taking adverse action.

Legal information notice: This article provides general information about employee benefits and protected leave in Costa Rica. It does not constitute legal advice for a specific employment relationship. CCSS, INS, maternity, lactation and leave procedures can change, and special circumstances may produce different rights or payment rules.

Last reviewed: July 2026