Five months left to dump company without charge

By: Garland M. Baker B.

Exclusive to A.M. Costa Rica

Editor's Note: While this article was accurate at the time of publication, some information may now be outdated. We are currently preparing a comprehensive update. Sign up for our Alerts to be notified as soon as the revised content is live!

Christmas is closing in on everyone.  So are some critical deadlines.  Two critical tax-filing dates for the D-151 and the D-101 are just around the corner.

One that people may have forgotten or chosen to ignore is the deadline to get out of a Costa Rican company before it is too late, and the country begins suing liable parties for the company tax. This should not be confused with income tax. 

Part-timers with few jobs are employees automatically

By: Garland M. Baker B.

Exclusive to A.M. Costa Rica

Editor's Note: While this article was accurate at the time of publication, some information may now be outdated. We are currently preparing a comprehensive update. Sign up for our Alerts to be notified as soon as the revised content is live!

What makes a service or independent worker an employee?

According to the Caja Costarricense de Seguro Social, commonly known as the Caja, and the Instituto Nacional de Seguros, known as INS, the key element is the number of jobs. 

Yes, if anyone is working, regardless of what, and they only have one, two or three jobs, they are considered employees and should be covered as such by the people for whom they work, the agencies said Friday.