{"id":1162,"date":"2025-03-03T12:16:17","date_gmt":"2025-03-03T12:16:17","guid":{"rendered":"https:\/\/ics.cr\/?p=1162"},"modified":"2025-03-05T12:44:05","modified_gmt":"2025-03-05T12:44:05","slug":"self-employed-workers-will-continue-to-pay-more-social-charges-but-could-pay-less-income-tax","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/trabajadores-independientes-seguiran-pagando-mas-cargas-sociales-pero-podrian-pagar-menos-impuestos-sobre-la-renta\/","title":{"rendered":"Self-employed workers will continue to pay more social security contributions, but may pay less income taxes"},"content":{"rendered":"<ul>\n<li>\u00a0Self-employed workers will receive relief in their tax burden thanks to the passage of the bill<br \/>\n23.578.<\/li>\n<li>The Constitutional Chamber confirmed that self-employed workers will continue to pay more contributions to the CCSS than the self-employed.<br \/>\nsalaried employees.<\/li>\n<\/ul>\n<p>On February 19, the Constitutional Chamber ruled that self-employed workers must continue to work for<br \/>\npaying more social security contributions than salaried employees, and on Monday, February 24, the Assembly<br \/>\nThe Legislature approved in second debate the bill 23.578, which broadens the exempt basis for the<br \/>\nindependent workers with lower incomes. Both of these events have direct implications for the<br \/>\ntax burden of the self-employed and generate a new balance between the contributions of the self-employed and the<br \/>\nto the Caja Costarricense de Seguro Social (CCSS) and the <a href=\"https:\/\/ics.cr\/en\/deadline-to-pay-corporate-income-tax-is-january-31-2025\/\"  data-wpil-monitor-id=\"46\">payment of taxes<\/a> to the Ministry of Finance.<\/p>\n<p>The Constitutional Chamber dismissed the action of unconstitutionality (Resolution No. 2025-5265), in the<br \/>\nwhich challenged the contribution scales applied by the CCSS to self-employed workers. The<br \/>\nThe action alleged that the fee schedule imposed by the CCSS is disproportionate, since it obliges these companies to<br \/>\nworkers to contribute higher amounts than salaried employees, without receiving the employer's contribution that they do.<br \/>\nemployees receive formal benefits.<\/p>\n<p>In their resolution, by majority, 4 vs. 3, the magistrates validated the CCSS collection structure,<br \/>\nThe company argues that the differentiation between salaried employees and the self-employed responds to the sustainability of the<br \/>\npension system and that the Fund has the power to define the contribution criteria. As a result,<br \/>\nthe self-employed will continue to bear most of their tax burden, while the self-employed will continue to bear most of their tax burden, while<br \/>\nthat the State only contributes in some low-income brackets.<\/p>\n<p>According to the current contribution scale, a self-employed worker must contribute between 9.59% and 12% of<br \/>\nThe pension plan is not a pension plan, depending on the category in which he\/she is placed. In contrast, a<br \/>\nThe salaried worker only contributes 4,17%, since the employer assumes part of the burden and the State also contributes 4,17%, since the employer assumes part of the burden and the State also assumes part of the burden.<br \/>\ncontributes.<\/p>\n<p>Although the Constitutional Chamber confirmed that self-employed workers must continue to assume a<br \/>\nsocial security burden, they will get tax relief with the passage of the bill.<br \/>\n23.578, which amends Article 15 of the Income Tax Law to reduce the taxation of<br \/>\nthose with lower incomes.<\/p>\n<p>With this reform, the income exemption threshold increases from \u20a14,181,000 per year (\u20a1348,416 per month) to.<br \/>\n\u20a16,244,000 per year (\u20a1520,333 per month), which means that the self-employed with<br \/>\nincome below this amount will not pay income tax. Previously, these workers<br \/>\nbegan to be taxed from a much lower income compared to wage earners, who were taxed from a much lower income compared to wage earners, who were taxed from a much lower income compared to wage earners.<br \/>\nonly pay rent when they earn more than \u20a1900,000 per month.<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"208\">Category<\/td>\n<td width=\"208\">Annual Exempt Threshold<\/td>\n<td width=\"208\">Exempt Monthly Threshold<\/td>\n<\/tr>\n<tr>\n<td width=\"208\">Independent (Before)<\/td>\n<td width=\"208\">\u20a14.181.000<\/td>\n<td width=\"208\">\u20a1348.416<\/td>\n<\/tr>\n<tr>\n<td width=\"208\">Independent (Now)<\/td>\n<td width=\"208\">\u20a16.244.000<\/td>\n<td width=\"208\">\u20a1520.333<\/td>\n<\/tr>\n<tr>\n<td width=\"208\">Salaried employees<\/td>\n<td width=\"208\">\u20a110.800.000<\/td>\n<td width=\"208\">\u20a1900.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>In addition, the new income tax brackets especially benefit those who earn<br \/>\nbetween \u20a11,000,000 and \u20a12,000,000 per month, as their tax rates are reduced; however, for those<br \/>\nworkers earning more than \u20a13,000,000 a month, the tax burden remains the same or<br \/>\neven increases slightly in some cases.<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"125\">Hypothetical annual income<\/td>\n<td width=\"125\">Hypothetical monthly income<\/td>\n<td width=\"125\">Current income tax (annual)<\/td>\n<td width=\"125\">ISR with Project proposal 1 (annual)<\/td>\n<td width=\"125\">Change in amount of ISR paid<\/td>\n<\/tr>\n<tr>\n<td width=\"125\">\u20a16.000.000<\/td>\n<td width=\"125\">\u20a1500.000<\/td>\n<td width=\"125\">\u20a1181.900<\/td>\n<td width=\"125\">\u20a10<\/td>\n<td width=\"125\">-100.0%<\/td>\n<\/tr>\n<tr>\n<td width=\"125\">\u20a17.200.000<\/td>\n<td width=\"125\">\u20a1600.000<\/td>\n<td width=\"125\">\u20a1349.700<\/td>\n<td width=\"125\">\u20a195.600<\/td>\n<td width=\"125\">-72.7%<\/td>\n<\/tr>\n<tr>\n<td width=\"125\">\u20a18.400.000<\/td>\n<td width=\"125\">\u20a1700.000<\/td>\n<td width=\"125\">\u20a1529.700<\/td>\n<td width=\"125\">\u20a1219.150<\/td>\n<td width=\"125\">-58.6%<\/td>\n<\/tr>\n<tr>\n<td width=\"125\">\u20a112.000.000<\/td>\n<td width=\"125\">\u20a11.000.000<\/td>\n<td width=\"125\">\u20a11.149.000<\/td>\n<td width=\"125\">\u20a1838.450<\/td>\n<td width=\"125\">-27.0%<\/td>\n<\/tr>\n<tr>\n<td width=\"125\">\u20a118.000.000<\/td>\n<td width=\"125\">\u20a11.500.000<\/td>\n<td width=\"125\">\u20a12.349.000<\/td>\n<td width=\"125\">\u20a12.218.450<\/td>\n<td width=\"125\">-5.6%<\/td>\n<\/tr>\n<tr>\n<td width=\"125\">\u20a120.400.000<\/td>\n<td width=\"125\">\u20a11.700.000<\/td>\n<td width=\"125\">\u20a12.829.000<\/td>\n<td width=\"125\">\u20a12.818.450<\/td>\n<td width=\"125\">-0.4%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Despite this fiscal relief, the high burden of CCSS contributions continues to be a concern for the CCSS.<br \/>\nmany self-employed workers, especially those with high incomes who do not receive any<br \/>\nThe company's contribution to the social security system is reduced by the state contribution rate.<\/p>\n<p>At ICS, we understand the complexity of the tax system and the implications of these reforms.<br \/>\nwe offer specialized advice to help the self-employed optimize their workload.<br \/>\nidentify savings opportunities and design tax strategies in accordance with their line of business,<br \/>\nalways within the legal framework.<\/p>\n<p>Our team of experts can analyze each case on a case-by-case basis and provide solutions that<br \/>\nto achieve a better balance between tax compliance and sustainability.<br \/>\nfinancial.<\/p>\n<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp .lwrp-list-row-container{\r\n            display: flex;\r\n            justify-content: space-between;\r\n        }\r\n        .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n            width: calc(25% - 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La Sala Constitucional confirm\u00f3 que los trabajadores independientes seguir\u00e1n cotizando m\u00e1s a la CCSS que los asalariados. El pasado 19 de febrero la Sala Constitucional resolvi\u00f3 que los trabajadores independientes deben seguir pagando m\u00e1s cargas sociales que [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":767,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1162","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informes"],"acf":[],"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1162","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/comments?post=1162"}],"version-history":[{"count":2,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1162\/revisions"}],"predecessor-version":[{"id":1223,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/1162\/revisions\/1223"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media\/767"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=1162"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=1162"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=1162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}