Costa Rica Introduces Triennial Adjustment for IVM Contributions
Starting in 2026, Costa Rica will implement a new adjustment to the contributions for Disability, Old Age, and Death Insurance (IVM). This change is part of the three-year update cycle set by the Costa Rican Social Security Fund (CCSS).
Disability, Old Age and Death contributions will be updated every three years, according to the CCSS guidelines.
The triennial revision aims to align contributions with current economic conditions, ensuring the sustainability of the social security system.
Key Details of the Adjustment
- The update will take effect from 2026.
- It affects Disability, Old Age, and Death Insurance contributions collectively known as IVM.
- The adjustment follows the rules established by the CCSS for periodic review.
Impact on Contributors
The adjustment ensures that contribution rates remain fair and adequate to sustain benefits for insured persons in cases of disability, retirement, or death.
Future Updates
The CCSS will continue to review and adjust the contributions every three years to maintain financial stability.
Summary: Costa Rica's triennial update for IVM contributions, starting in 2026, reinforces the sustainability of social security by adjusting rates per CCSS guidelines.