Employee Guide for Costa Rica

👋 Welcome to Toku. Toku is your Employer of Record (EOR) in Costa Rica. We employ you through the appropriate local Toku entity and manage the compliance, HR, payroll, and benefits administration connected to your employment. Your day-to-day work, goals, and role direction continue to come from the organization you support.

Your employment at a glance

📄 Your signed employment agreement governs your individual terms, including pay, working hours, probation, notice, and any custom arrangements. Mandatory local law also applies. If this guide and your agreement appear different, contact Toku before relying on the summary.

Pay schedule and payroll changes

You are normally paid monthly, on the last business day of the month. The standard monthly cutoff for payroll changes is generally the 10th, but the exact cutoff can vary by country and organization. Check the Toku: 2026 and 2027 Payroll Calendar and Deadlines or contact Toku before relying on a specific date.

You will receive a payslip for each payroll cycle showing your gross pay, required deductions, and net pay. Keep your bank, tax, and personal information current in Toku, and notify us promptly if anything changes.

Your employment terms and probation

• Toku issues a compliant local employment agreement for every hire, drafted in Spanish for enforceability before Costa Rican labor courts.
• Indefinite-term contracts are the default; fixed-term contracts are only permitted when the nature of the work justifies a defined duration. Part-time employment is allowed with prorated benefits.
• The standard probation period is 3 months. Your signed employment agreement governs the notice and termination terms that apply during probation.

Working hours and overtime

Your normal working hours are stated in your signed employment agreement and may vary by role, schedule, or applicable collective agreement. Toku does not expect routine overtime. Do not work overtime or additional hours unless your manager has approved them in advance. Any overtime or additional-hours treatment follows your signed agreement and mandatory local law.

Leave entitlements

Vacation should be taken within 15 weeks of accrual and may be split into at most two periods; unused balances cannot accumulate beyond two years. Social security shares the cost of sick, maternity, paternity, and adoption leave with the employer.

ℹ️ Your employment agreement, Toku HRIS leave balance, and applicable local rules determine your exact entitlement. Contact Toku if the information shown in your account does not match your agreement or this guide.

Public holidays in 2026

Costa Rica observes 12 public holidays, 9 of which are mandatory paid holidays; August 2, August 31, and December 1 are observed but pay is not mandatory. In 2026 every holiday is observed on its exact calendar date.

Statutory benefits

Statutory : CCSS health insurance (medical care, hospitalization, and prescriptions), state and supplementary pensions, labor risk insurance for workplace accidents, the aguinaldo, and paid annual leave.

Additional Toku benefits

In Costa Rica, Toku's standard supplemental benefit is Remote Health by SafetyWing. Review 🌍 Global Coverage: Remote Health by SafetyWing for current availability, coverage, eligibility, enrollment, and support information.

Stablecoin payroll and token grants

Where permitted by local law and enabled for your organization, Toku can support token grant administration and allow you to elect to receive a portion of your net pay in stablecoins. Availability depends on your country, your organization's program, and your individual compensation arrangements. These options are not guaranteed components of every employment package.

If stablecoin payroll is available to you, see Toku: Stablecoin Payroll Set Up. For token grant questions, use the Toku: Contact our Team for Support! to reach the Token Grant Administration team.

Annual tax documents

Your payslips show your earnings and payroll deductions. If you need an income and withholding certificate for the calendar year ending December 31, email [email protected] with the year required. Toku will confirm the applicable certificate and delivery timing with the local payroll provider and upload the employer-issued document to Documents in your Toku account. Employer tax filings are separate from documents supplied to you. Costa Rican income-tax withholding framework.

If an expected employer-issued document is missing or incorrect, email [email protected] with your name, country, and tax year.

Leaving Toku: resigning

Give formal notice to Toku. As your legal employer, Toku needs your resignation letter. Upload it to Documents in your Toku account or email [email protected], and notify your manager. Include your proposed last working day and follow the notice requirements in your employment agreement and any local formalities. Ask Toku before assuming a shorter notice period has been agreed.

Your offboarding documents. Toku sends your formal offboarding/termination document through DocuSign and uploads it to Documents in your Toku account. Review it for the applicable departure terms, final-pay details, and any actions required. We do not send a separate personalized general offboarding email. Required local certificates or provider documents may arrive separately from Toku or the local payroll provider.

Country-specific documents: You can request an employment certificate when your employment ends. Under Labour Code Article 35, it records your start date, end date, and type of work; performance details and the reason for leaving are included if you ask for them. This is a service certificate, rather than an automatic recommendation letter. Send the request to Toku. Costa Rican Labour Code, Article 35.

Benefits and provider updates. Benefits are managed through external carriers and providers. Depending on the benefit, you may receive an email or see your coverage status change in the provider’s portal or app. Confirm the exact cancellation date, any continuation or conversion options, and claim/action deadlines directly with the provider; do not assume all benefits end on the same date. Ending employment does not automatically cancel your pension or retirement savings. Review the benefits guide linked below and contact Toku if anything is unclear.

🌍 Global Coverage: Remote Health by SafetyWing

Your Toku account stays accessible after you leave, including your employment and tax documents. For help updating your email address, password, or two-factor authentication, email [email protected]. Keep an accessible personal email on file with Toku and your providers.

How to get help

Toku is your employer and your first point of contact for employment support. For payroll, payslips, statutory deductions, or payroll tax documents, email [email protected]. For benefits support, email [email protected]. For leave, employment documents, immigration, or other employment matters, use Toku: Contact our Team for Support! to reach the right team.

Important

This guide is a general summary and does not replace your signed employment agreement, Toku policies, benefit plan documents, or applicable law. Your exact entitlements may vary based on your work location, tenure, role, collective agreement, or individual terms. Where there is a conflict, the applicable law and binding employment documents control.

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Last reviewed September 2026. Source: 🇨🇷 Hiring in Costa Rica.