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On February 27, 2023, the Board of Directors of the Costa Rican Social Security Administration (CCSS) agreed to suspend collection actions in determination processes for independent workers for the next 4 months.
The determination processes are those in which the CCSS Inspection department verifies that the employers and independent workers are in compliance with the contribution obligation.
With this agreement, the Financial Management and the Collection Department of the CCSS are instructed to refrain from resolving by way of appeal in procedures determining the contribution obligations of independent workers, as well as from carrying out impounds and foreclosures within these same procedures. In other words, once the agreement becomes final and is published in La Gaceta, for the next 4 months the CCSS will refrain from resolving the collection actions initiated against independent workers, in order to support the economic reactivation of the country.
During this period, it was also agreed that the defaulter condition of independent workers who are subject to these procedures will be suspended.
This period may be extended, as considered by the Board of Directors, once these 4 months have elapsed.
Sincerely,
Laura Navarrete H.