CCSS contribution calculator.

How does a self-employed worker contribute to the CCSS?

Unlike an employee, who pays a flat 10.67%, the self-employed contribute on a progressive scale: their share rises with each income bracket and the State subsidizes the rest. The CCSS assigns a reference income based on your activity; two scales apply to it, one for IVM (pensions) and one for Health (SEM).

Key points of the self-employed regime

• The employee 10.67% does not apply: the rate starts lower and climbs by bracket.
• IVM and Health each have categories (1 to 5) with different rates.
• There is a minimum contribution base (₡319,385 in 2025): declare less and you still contribute on that floor.
• The State subsidizes the gap up to the regime’s full contribution.
• The reference income is assigned by the CCSS, not freely chosen.

How much does an employer pay to the CCSS per payroll?

For each payroll worker, the employer remits to the CCSS a 37.09% of gross salary, made up of:

• Employer share: 26.42% (direct employer cost).
• Worker share: 10.67% the employer withholds from the salary and remits to the CCSS.
• Work risk insurance: 0.5% – 8% by activity; paid to the INS, not the CCSS.
• The employer share funds health, pensions (IVM), Fodesaf, IMAS, INA, Banco Popular and complementary pensions.
• 13th-salary, severance and vacation are separate labor costs (they do not go to the CCSS).

A self-employed worker and an employee on the same income do not pay the CCSS the same: the employee contributes 10.67% (and their employer another 26.42%), while the self-employed contribute on a State-subsidized progressive scale.

Official sources

• CCSS — AV-TI contribution scale January 2025
• CCSS — Employer and worker contributions
• INS — Work risk insurance