According to Costa Rica Labor Law, in addition to the Social Security Health Insurance, every employer must buy a Labor Risk Insurance (in Spanish “Seguro de Riesgos del Trabajo”) in which all workers must be included.

This Insurance provides coverage to employees for any accident happened to them while at work or in their route from their homes to their workplace or back from their workplace to their homes.

It is usually paid by year, but it is possible to paid also by quarters or half year. Most of the times is a lot cheaper than Social Security Health Insurance. (It is an obligation to have both).

It is important to make clear that both of them are very important. Some people believe that Labor Risk Insurance is more important because it covers any accident while the employee is at work. However, it must be remind it that a worker may also have an accident while he is not at work and that is covered by the Social Security, not by the Labor Risk Insurance. Therefore, if the employer is not paying the Social Security and the employee has an accident on a weekend and repairing his roof (for example), the Social Security will charge the employer for any treatment provided to the worker who is not included in the Social Security payroll. Very often the cost of this treatments are very high, so, it is worth to pay for the Social Security. Not to mention that not buying any of these will mean high fines and penalties if you are catch.

In the same way, if for example the worker’s wife have a baby or one of the employee’s child becomes sick, Social Security Administration will charge all medical treatments to the employer who is not paying the Social Security for not having that worker included in the Social Security Payroll.

We can give you a lot more of examples, but be enough for now to say that it is highly advised to buy both insurances, regardless of what some people will tell you on the Street.

But Just having both insurances it is not enough. It is very important to make sure that the worker is and was included in the list of employers at that time in which any accident happens. Otherwise, even if the employer is paying the insurance, the worker will not be covered and the Social Security administration or the Labor Risk Insurance Administration will charge the employer for all the treatments and medicines, in addition to the Social Security and the Labor Risk Insurance costs.

This is why, once the employer buys these insurances, it is important to report immediately the list of workers and, as soon as he/she/it hires a new worker, it is important to report it to both administrations.

It is also very important to know that, if the worker is included but, at the time of any accident or sickness, a payment is due and unpaid, the employer will have to pay for any treatment and medicines in addition to the respective due payment. If the payment is made after the accident or sickness, even so, the employer will have to pay for it, in addition to the cost of the insurance.

Therefore, it is really important:

a.)   To buy both insurances;

b.)  To make sure that all employees are included in the list of workers;

c.)   Make sure that all payments are made on time;

d.)  Report every monto,  to both Insurance administrations, the list of workers;

e.)   Report any new worker before he/she starts to work (In some cases, Social Security admits a few days delay, but you must be very carefully about this);

Until recently, in Costa Rica the Insurance business was a government’s monopoly. The market is now open to other companies, but, at least at the time in which this article is written, only the Government Insurance Company ( I. N. S.) is authorized and selling the labor Risk Insurance. In consequence, as of today, all employers must buy the insurance from such company. ( www.ins.go.cr ).

As it was said above, most of the times, the cost of this insurance is lower than Social Security. For the Labor Risk Insurance the employer (not the worker) must pay a percentage of the worker’s salary. It may be paid once a year or by half year or by quarter. If for example you pay for the whole year, you still must present reports every month with the list of workers and its monthly payments. If at the end of the year you had less workers that for what you paid, the I. N. S. will reimburse you the proportional part. If you had more workers or higher wages than initially reported, they will charge you for the difference.

The cost of the Labor Risk Insurance varies depending on the kind of labor and its risk. There is a specific percentage for each kind of occupation. We are inserting below a chart or list with the last approved rates per occupation.

Insurances General Superintendent, by Act SGS-R-402-2010 approved the following rates for the Labor Risk Insurance Policy to be sold by the I. N. S. (Government Insurance Agency).
Activity Code Activity Description Yearly Rate Half year Rate8% Quarter Rate11%
0111 Growing of cereals and other crops.   n. c. p. 4.93% 5.32% 5.47%
0112 Vegetables Growing, horticultural specialties and nursery products 4.93% 5.32% 5.47%
0113 Growing of fruit, nuts, plants whose leaves or fruits are used for beverages, and spices 4.93% 5.32% 5.47%
0114 Coffee and cocoa farming 4.93% 5.32% 5.47%
0114 Banana Farming 4.93% 5.32% 5.47%
0115 Sugar Cane Farming 4.93% 5.32% 5.47%
0118 Basic grains, rice, beans 4.93% 5.32% 5.47%
0119 Floriculture 4.93% 5.32% 5.47%
0121 Farming of cattle, sheep, goats 3.87% 4.18% 4.30%
0122 Other animal farming, production of animal products.   n. c. p. 3.87% 4.18% 4.30%
0124 Poultry Farms 3.02% 3.26% 3.35%
0126 Activity in rearing crocodiles, lizards 16,85% 18.20% 18.70%
0139 Growing of crops combined with farming of animals (mixed farming) 4.93% 5.32% 5.47%
0140 Agricultural activities and livestock services, except veterinary activities 4.93% 5.32% 5.47%
0141 Fumigator pilot 34.83% 37.62% 38.66%
0150 Hunting, trapping and stocking of game animals, including related service activities 3.87% 4.18% 4.30%
0200 Silviculture, Forestry 17.85% 19.28% 19.81%
0220 Logging and related service activities (Wood extraction) 17.85% 19.28% 19.81%
0500 Fishing and related service activities 13.70% 14.80% 15.21%
0501 Service activities related to operation of fish hatcheries and fish farms 3.02% 3.26% 3.35%
1010 Mining of coal 6.10% 6.59% 6.77%
1020 Extraction and agglomeration of lignite 6.10% 6.59% 6.77%
1030 Extraction and agglomeration of peat 6.10% 6.59% 6.77%
1110 Crude oil and natural gas 6.10% 6.59% 6.77%
1120 Service activities related to Crude oil and natural gas 6.10% 6.59% 6.77%
1310 Iron Mining 6.10% 6.59% 6.77%
1320 Removing non-ferrous metal ores, except uranium and thorium 6.10% 6.59% 6.77%
1410 Stone, sand and clay extraction 6.10% 6.59% 6.77%
1421 Extraction of minerals for the manufacture of fertilizers and chemicals 6.10% 6.59% 6.77%
1422 Salt extraction 5.00% 5.40% 5.55%
1429 Other mining and quarrying 6.10% 6.59% 6.77%
1511 Processing and preservation 2.09% 2.26% 2.32%
1512 Processing and preserving of fish and fish products 3.87% 4.18% 4.30%
1513 Processing and preserving of fruits and vegetables 2.09% 2.26% 2.32%
1514 Processing of oils and fats of vegetable or animal 3.91% 4.22% 4.34%
1520 Dairy processing 2.09% 2.26% 2.32%
1531 Manufacture of grain mill products 2.09% 2,26% 2.32%
1532 Manufacture of starches and starch products 2.09% 2.26% 2.32%
1533 Food processing, animal fodder 2.09% 2.26% 2.32%
1541 Bakery products Manufacturing 2.09% 2,26% 2.32%
1542 Sugar manufacture 4.51% 4.87% 5.01%
1543 Cocoa, Chocolate and Candies Manufacturing 2.09% 2,26% 2.32%
1544 Manufacture of macaroni, noodles, couscous and similar farinaceous products 2.09% 2.26% 2.32%
1549 Other food products Manufacturing 2.09% 2.26% 2.32%
1551 Distilling, rectifying and blending of spirits, ethyl alcohol production from fermented materials 1.78% 1.92% 1.98%
1552 Winemaking 1.78% 1.92% 1.98%
1553 Malt liquors and malt Manufacturing. 1.78% 1.92% 1.98%
1554 Non-alcoholic beverage, mineral water bottling 1.78% 1.92% 1.98%
1600 Tobacco Products manufacturing 1.52% 1.64% 1.69%
1711 Preparation and spinning of textile fibers 0.57% 0.62% 0.63%
1712 Finishing of textiles 0.57% 0.62% 0.63%
1721 Manufacture of articles made 0.57% 0.62% 0.63%
1722 Carpets and rugs manufacturing 0.57% 0.62% 0.63%
1723 Cordage, rope and twine manufacturing 0.57% 0.62% 0.63%
1729 Manufacture of other textiles 0.57% 0.62% 0.63%
1730 Manufacture of knitted and crocheted and knitted items 0.57% 0.62% 0.63%
1810 Manufacture of wearing apparel, except fur apparel 0.57% 0.62% 0.63%
1820 Dressing and dyeing of fur, manufacture of leather goods 1.52% 1.64% 1.69%
1911 Tanning and dressing of leather 1.52% 1.64% 1.69%
1912 Manufacture of luggage, handbags and similar articles of saddlery and “guardicionería” 1.52% 1.64% 1.69%
1920 Shoemaking 1.52% 1.64% 1.69%
2010 Sawmilling and planning of wood 8.77% 9.47% 9.73%
2021 Manufacture of veneer sheets, manufacture of plywood, laminates, particle board and other panels and boards 5.65% 6.10% 6.27%
2022 Manufacture of carpentry parts and pieces for buildings. 5.65% 6.10% 6.27%
2023 Wooden containers manufacturing. 5.65% 6.10% 6.27%
2029 Other wood products manufacturing. 5.65% 6.10% 6.27%
2101 Pulp, paper and paperboard manufacturing 1.89% 2.04% 2.10%
2102 Corrugated paper and paperboard and containers of paper and paperboard manufacturing 1.89% 2.04% 2.10%
2109 Other paper articles manufacturing. 1.89% 2.04% 2.10%
2211 Edition of books, brochures, musical books and other publications 1.34% 1.45% 1.49%
2212 Edition of newspapers, magazines and periodicals 1.34% 1.45% 1.49%
2213 Recordings edition 1.34% 1.45% 1.49%
2219 Other edition activities 1.34% 1.45% 1.49%
2221 Printing activities 1.34% 1.45% 1.49%
2222 Service activities related to printing 1.34% 1.45% 1.49%
2230 Records playing 1.34% 1.45% 1.49%
2310 Manufacture of coke oven 1.74% 1.88% 1.93%
2320 Crude refining products 1.74% 1.88% 1.93%
2330 Nuclear fuel processing 0.00% 0.00% 0.00%
2411 Manufacture of basic chemicals, except fertilizers and nitrogen compounds 1.74% 1.88% 1.93%
2412 Manufacture of fertilizers and nitrogen compounds 1.74% 1.88% 1.93%
2413 Manufacture of plastics in primary forms and synthetic rubber 1.74% 1.88% 1.93%
2421 Manufacture of pesticides and other agro-chemical products 1.74% 1.88% 1.93%
2422 Manufacture of Paints, varnishes and similar coatings, printing inks and mastics 1.74% 1.88% 1.93%
2423 Manufacture of pharmaceuticals, medicinal chemicals and botanical products 0.57% 0.62% 0.63%
2424 Manufacture of soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations 1.74% 1.88% 1.93%
2429 Manufacture of other chemical products 1.74% 1.88% 1.93%
2430 Manufacture of man-made fibers 1.74% 1.88% 1.93%
2511 Manufacture of rubber tires and tubes 2.55% 2.75% 2.83%
2519 Manufacture of other rubber products 2.55% 2.75% 2.83%
2520 Manufacture of plastic products 2.55% 2.75% 2.83%
2610 Manufacture of glass and glass products 2.27% 2.45% 2.52%
2691 Manufacture of non-refractory ceramic for non structural use 2.27% 2.45% 2.52%
2692 Manufacture of refractory ceramic products 2.27% 2.45% 2.52%
2693 Manufacture of non-refractory clay and ceramic products for structural use 3.51% 3.79% 3.90%
2694 Manufacture of cement, lime and plaster 3.51% 3.79% 3.90%
2695 Manufacture of concrete products. 3.51% 3.79% 3.90%
2696 Cutting, shaping and finishing of stone 3.51% 3.79% 3.90%
2699 Manufacture of other mineral products 3.51% 3.79% 3.90%
2710 Manufacture of basic iron and steel 1.87% 2.02% 2.08%
2720 Manufacture of primary products made from precious metals and nonferrous metals 1.87% 2.02% 2.08%
2731 Iron and steel smelting 1.87% 2.02% 2.08%
2732 Nonferrous metal smelting 1.87% 2.02% 2.08%
2811 Manufacture of structural metal products 6.66% 7.19% 7.39%
2812 Manufacture of tanks, reservoirs and metal containers 1.87% 2.02% 2.08%
2813 Manufacture of steam generators, except hot water boilers for central heating 1.87% 2.02% 2.08%
2891 Forging, pressing, stamping and rolling of metal, powder metallurgy 1.87% 2.02% 2.08%
2892 Treatment and coating of metals, works of general mechanical engineering on a fee or contract basis 1.87% 2.02% 2.08%
2893 Manufacture of cutlery, hand tools and hardware 1.87% 2.02% 2.08%
2899 Manufacture of fabricated metal products n. c. p. 1.87% 2.02% 2.08%
2911 Manufacture of engines and turbines except aircraft, motor vehicles and motorcycles 1.87% 2.02% 2.08%
2912 Manufacture of pumps, compressors, taps and valves 1.87% 2.02% 2.08%
2913 Manufacture of bearings, gears, transmission gears and parts 1.87% 2.02% 2.08%
2914 Manufacture of ovens, furnaces and burners 1.87% 2.02% 2.08%
2915 Manufacture of lifting and handling equipment 1.87% 2.02% 2.08%
2919 Manufacture of other general purpose machinery 1.87% 2.02% 2.08%
2921 Manufacture of agricultural and forestry machinery 1.87% 2.02% 2.08%
2922 Manufacture of machine tools 1.87% 2.02% 2.08%
2923 Metalworking machinery manufacturing 1.87% 2.02% 2.08%
2924 Manufacture of machinery for mining and quarrying 1.87% 2.02% 2.08%
2925 Manufacture of machinery for food, beverages and snuff 1.87% 2.02% 2.08%
2926 Manufacture of machinery for textile, apparel and leather 1.87% 2.02% 2.08%
2927 Manufacture of weapons and ammunition 1.87% 2.02% 2.08%
2929 Manufacture of other special purpose machinery 1.87% 2.02% 2.08%
2930 Manufacture of domestic appliances 1.87% 2.02% 2.08%
3000 Manufacture of office, accounting and computing equipment 1.87% 2.02% 2.08%
3110 Manufacture of other electric generators and transformers 1.87% 2.02% 2.08%
3120 Manufacture of electricity distribution and control of electric power 1.87% 2.02% 2.08%
3130 Manufacture of insulated wire and cable 1.87% 2.02% 2.08%
3140 Manufacture of accumulators, primary cells and batteries 1.87% 2.02% 2.08%
3150 Electric lamps and lighting equipment 1.87% 2.02% 2.08%
3190 Manufacture of other electrical equipment 1.87% 2.02% 2.08%
3191 Manufacture of particle accelerators 1.87% 2.02% 2.08%
3210 Manufacture of electronic valves and tubes and other electronic components 0.57% 0.62% 0.63%
3220 Manufacture of television and radio transmitters and apparatus for line telephony and line telegraphy 0.57% 0.62% 0.63%
3230 Manufacture of television and radio receivers, sound recording and reproducing sound and video and related products 0.57% 0.62% 0.63%
3311 Manufacture of medical and surgical equipment and orthopedic appliances 1.87% 2.02% 2.08%
3312 Manufacture of instruments and appliances for measuring, checking, testing, navigating and other purposes 0.57% 0.62% 0.63%
3313 Manufacture of industrial process control equipment 0.57% 0.62% 0.63%
3320 Manufacture of optical instruments and photographic equipment 0.57% 0.62% 0.63%
3330 Watchmaking 0.57% 0.62% 0.63%
3331 Repair of watches and jewelry 0.57% 0.62% 0.63%
3410 Manufacture of motor vehicles 5.35% 5.78% 5.94%
3420 Manufacture of bodies for motor vehicles, manufacture of trailers and semitrailers 5.35% 5.78% 5.94%
3430 Manufacture of parts and accessories for motor vehicles and their engines 5.35% 5.78% 5.94%
3511 Building and repairing of ships 5.35% 5.78% 5.94%
3512 Building and repairing of pleasure and sporting boats 5.35% 5.78% 5.94%
3520 Manufacture of locomotives and rolling stock for railways and tramways 5.35% 5.78% 5.94%
3530 Manufacture of aircraft and spacecraft 1.74% 1.88% 1.93%
3591 Manufacture of motorcycles 5.35% 5.78% 5.94%
3592 Manufacture of bicycles and wheelchairs for disabled 5.35% 5.78% 5.94%
3599 Manufacture of other transport equipment 5.35% 5.78% 5.94%
3610 Furniture Manufacture 5.65% 6.10% 6.27%
3691 Manufacture of jewelry and related items 1.00% 1.08% 1.11%
3692 Manufacture of musical instruments 0.57% 0.62% 0.63%
3693 Manufacture of sports goods 1.87% 2.02% 2.08%
3694 Manufacture of games and toys 1.87% 2.02% 2.08%
3699 Other manufacturing n.c.p. 6.66% 7.19% 7.39%
3710 Recycling of metal waste and scrap 5.68% 6.13% 6.30%
3720 Waste and scrap Recycling of non-metallic 5.68% 6.13% 6.30%
4010 Generation transmission and distribution of electricity 2.71% 2.93% 3.01%
4020 Manufacture of gas, distribution of gaseous fuels through pipelines 2.71% 2.93% 3.01%
4030 Steam and hot water providers 2.71% 2.93% 3.01%
4100 Collection, purification and distribution of water 2.71% 2.93% 3.01%
4510 Site preparation (construction) 3.54% 3.82% 3.93%
4520 Complete construction of buildings and parts of buildings, civil engineering works 3.54% 3.62% 3.93%
4523 Roads and aqueducts 5.74% 6.20% 6.37%
4524 Wells construction with machinery 5.74% 6.20% 6.37%
4526 Bridges construction 5.74% 6.20% 6.37%
4527 Explosives, work with explosives 34.83% 37.62% 38.66%
4528 Wells constructions with no machinery 34.83% 37.62% 38.66%
4529 Towers installation services 34.83% 37.62% 38.66%
4530 Building repairs and preparing 3.54% 3.82% 3.93%
4531 Painting or window cleaning 3.54% 3.82% 3.93%
4534 Antenna installation services 3.54% 3.82% 3.93%
4540 Building completion or finishing 3.54% 3.82% 3.93%
4550 Renting of construction and demolition equipment with operator 3.54% 3.82% 3.93%
5010 Sale of motor vehicles 1.43% 1.54% 1.59%
5020 Maintenance and repair of motor vehicles 2.75% 2.97% 3.05%
5030 Sale of parts and accessories of motor vehicles 1.43% 1.54% 1.59%
5040 Sale, maintenance and repair of motorcycles and related parts and accessories 2.75% 2.97% 3.05%
5050 Retail sale of automotive fuel 2.18% 2.35% 2.42%
5110 Wholesale on a fee or contract basis 1.43% 1.54% 1.59%
5121 Wholesale of agricultural raw materials and live animal 1.43% 1.54% 1.59%
5122 Wholesale food, beverages and snuff 1.43% 1.54% 1.59%
5131 Wholesale of textiles, clothing and footwear 1.43% 1.54% 1.59%
5139 Wholesale of other household wax 1.43% 1.54% 1.59%
5141 Wholesale of solid liquid and gaseous fuels and related products 2.18% 2.35% 2.42%
5142 Wholesale of metals and metal ores 2.18% 2.35% 2.42%
5143 Wholesale construction materials, hardware and equipment and plumbing and heating materials 2.18% 2.35% 2.42%
5149 Wholesale of other intermediate products, waste and scrap 5.68% 6.13% 6.30%
5150 Wholesale of machinery, equipment and materials 1.43% 1.54% 1.59%
5190 Wholesale of other products 1.43% 1.54% 1.59%
5191 Recyclable material collectors 5.68% 6.13% 6.30%
5211 Retail sale in non-specialized stores 1.43% 1.54% 1.59%
5219 Retail sale of other products in non-specialized stores 1.43% 1.54% 1.59%
5220 Retail food, beverages and snuff in specialized stores 1.43% 1.54% 1.59%
5231 Retail sale of pharmaceutical and medicinal products 1.43% 1.54% 1.59%
5232 Retail sale of textiles 1.43% 1.54% 1.59%
5233 Retail sale of equipment, supplies and equipment for domestic use 1.43% 1.54% 1.59%
5234 Retail sale of hardware, paint and glass products 2.18% 2.35% 2.42%
5239 Retail sale of other goods in specialized stores 1.43% 1.54% 1.59%
5240 Retail sale of used goods stores 1.43% 1.54% 1.59%
5251 Retail sale of mail order houses 1.43% 1.54% 1.59%
5252 Retail sale via stalls and markets 1.43% 1.54% 1.59%
5259 Other non-store Retail sales 1.43% 1.54% 1.59%
5260 Repair of personal and household goods 2.75% 2.97% 3.05%
5261 Electrical repair shops 2.75% 2.97% 3.05%
5263 Other repair services 2.75% 2.97% 3.05%
5510 Hotels, camps and other temporary accommodation 1.90% 2.05% 2.11%
5520 Restaurants, bars and canteens 1.90% 2.05% 2.11%
6010 Rail Transport 8.77% 9.47% 9.73%
6021 Other scheduled passenger transport by road 3.98% 4.30% 4.42%
6022 Other non-scheduled passenger transport by road 3.98% 4.30% 4.42%
6023 Road Haulage 3.87% 4.18% 4.30%
6024 Explosives transport 34.83% 37.62% 38.66%
6030 Pipeline Transport 3.87% 4.18% 4.30%
6110 Sea and coastal transport 7.68% 8.29% 8.52%
6111 Divers and rescue activity and spear fishing 34.83% 37.62% 38.66%
6120 Transport by inland waterways 7.68% 8.29% 8.52%
6130 Services related to water transport 7.68% 8.29% 8.52%
6210 Regular transportation by air 1.52% 1.64% 1.69%
6220 Non-scheduled transport by air 16.85% 18.20% 18.70%
6230 Services related to air transport 1.52% 1.64% 1.69%
6231 Activities related to flight instructor pilots 16.85% 18.20% 18.70%
6300 Activities of storage and sale of explosives 34.83% 37.62% 38.66%
6301 Cargo handling 3.87% 4.18% 4.30%
6302 Storage and warehousing 1.68% 1.81% 1.86%
6303 Other transport activities 3.87% 4.18% 4.30%
6304 Activities of travel agencies and tour operators 3.87% 4.18% 4.30%
6305 Tourism Assistance (in “Rapidos”) 13.70% 14.80% 15.21%
6309 Activities of other transport agencies 3.87% 4.18% 4.30%
6411 National post activities 1.68% 1.81% 1.86%
6420 Telecommunications 2.18% 2.35% 2.42%
6511 Central Bank 0.79% 0.85% 0.88%
6519 Other monetary intermediation 0.79% 0.85% 0.88%
6591 Leasing 0.79% 0.85% 0.88%
6592 Other types of credit (financial Institutions) 0.79% 0.85% 0.88%
6599 Other financial intermediation 0.79% 0.85% 0.88%
6601 Life Insurance Plans 0.79% 0,85% 0.88%
6602 Pension Plans 0.79% 0.85% 0.88%
6603 General Insurance Plans 0.79% 0.85% 0.88%
6711 Administration of financial markets 0.79% 0.85% 0.88%
6712 Trading activities 0.79% 0.85% 0.88%
6719 Activities auxiliary to financial intermediation 0.79% 0.85% 0.88%
6720 Auxiliary to finance insurance and pension activities 0.79% 0.85% 0.88%
7010 Real estate activities with own or leased properties 0.79% 0.85% 0.88%
7020 Real estate activities on a fee 0.79% 0.85% 0.88%
7111 Renting of land transport equipment 1.47% 1.59% 1.63%
7112 Renting of water transport equipment 1.47% 1.59% 1.63%
7113 Renting of air transport equipment 1.47% 1.59% 1.63%
7121 Renting of machinery and agricultural equipment 1.47% 1.59% 1.63%
7122 Renting of machinery and equipment construction and civil engineering 3.54% 3.82% 3.93%
7123 Renting of machinery and office equipment (including computers) 1.47% 1.59% 1.63%
7129 Renting of other machinery and equipment 1.47% 1.59% 1.63%
7130 Renting of personal and household goods 1.47% 1.59% 1.63%
7210 Computer Consultants 0.79% 0.85% 0.88%
7220 Computer software consultant 0.79% 0.85% 0.88%
7230 Data processing 0.79% 0.85% 0.88%
7240 Activities related to databases 0.79% 0.85% 0.88%
7250 Maintenance and repair of office, accounting and computing Equipment 2.75% 2.97% 3.05%
7290 Other computer activities 2.75% 2.97% 3.05%
7310 Research and experimental development on natural sciences 1,10% 1,19% 1,22%
7320 Research and experimental development on social sciences 1,10% 1,19% 1,22%
7411 Legal activities 0.79% 0.85% 0.88%
7412 Accounting, bookkeeping and auditing 0.79% 0.85% 0.88%
7413 Market research and surveys 0.79% 0.85% 0.88%
7414 Business consultancy activities 0.79% 0.85% 0.88%
7421 Architectural and engineering activities 0.79% 0.85% 0.88%
7422 Technical testing and analysis 0.79% 0.85% 0.88%
7430 Advertising 0.79% 0.85% 0.88%
7491 Procurement and staffing 0.79% 0.85% 0.88%
7492 Investigation and security activities 3,22% 3,48% 3,57%
7493 Building cleaning activities 2,18% 2,35% 2,42%
7494 Photographic activities 0.79% 0.85% 0.88%
7495 Packaging and packaging activities 2,09% 2,26% 2,32%
7499 Other Business activities n. c. p 3,22% 3,48% 3,57%
7511 Public administration activities 0.79% 0.85% 0.88%
7512 Regulation of the activities of agencies that provide health, educational, cultural and other social services 0.79% 0.85% 0.88%
7513 Regulation and facilitation of economic activity 0.79% 0.85% 0.88%
7514 Ancillary service activities for the general public administration 0.79% 0.85% 0.88%
7521 Foreign Relations Ministry 0.79% 0.85% 0.88%
7522 Defense Ministry activities 3.22% 3.48% 3.57%
7523 Activities of maintaining public order and safety 3.22% 3.48% 3.57%
7530 Activities of social security schemes 0.79% 0.85% 0.88%
8010 Primary school teaching 0,47% 0,51% 0,52%
8021 Secondary general education 0,47% 0,51% 0,52%
8022 Secondary technical and vocational training 0,47% 0,51% 0,52%
8030 Higher education 0,47% 0,51% 0,52%
8090 Adult and other education 0,47% 0,51% 0,52%
8511 Hospital activities 1,10% 1,19% 1,22%
8512 Medical and dental practice activities 1,10% 1,19% 1,22%
8519 Other activities related to human health 1,10% 1,19% 1,22%
8520 Veterinary activities 1,10% 1,19% 1,22%
8531 Social services with accommodation 1,10% 1,19% 1,22%
8532 Social work without accommodation 1,10% 1,19% 1,22%
9000 Elimination of waste and wastewater, sanitation and similar activities 5,68% 6,13% 6,30%
9111 Activities of business organizations and employers 0.79% 0.85% 0.88%
9112 Activities of professionals organizations 0.79% 0.85% 0.88%
9120 Union activities 0.82% 0.89% 0.91%
9191 Activities of religious organizations 0.79% 0.85% 0.88%
9192 Activities of political organizations 0.82% 0.89% 0.91%
9199 Activities of other membership n. c. p 0.82% 0.89% 0.91%
9211 Production and distribution of films and videotapes 0.46% 0.50% 0.51%
9212 Motion picture and video exhibition 0.79% 0.85% 0.88%
9213 Radio and television activities 1.34% 1.45% 1.49%
9214 Dramatic arts, music and other arts activities 0.79% 0.85% 0.88%
9218 Riders and bullfighters 34.83% 37.62% 38.66%
9219 Other entertainment activities n. c. p. 16.85% 18.20% 18.70%
9220 News agency activities 0.46% 0.50% 0.51%
9231 Libraries and archives activities 0.79% 0.85% 0.88%
9232 Museums activities and preservation of historical sites and buildings 0.79% 0.85% 0.88%
9233 Activities of botanical gardens and zoos and national parks 3.87% 4.18% 4.30%
9241 Permanent Sports activities 2.50% 2.70% 2.78%
9242 Betting. Gambling Activities 3.22% 3.48% 3.57%
9245 Occasional sports practice 16.85% 18.20% 18,70%
9246 Racecar drivers activities 13.70% 14.80% 15.21%
9247 Arenas, staff work 13.70% 14.80% 15.21%
9248 Horse riders Activity 13.70% 14.80% 15.21%
9249 Other recreational activities 16.85% 18.20% 18.70%
9301 Washing and cleaning of textile and fur products, including dry cleaning 2.18% 2.35% 2.42%
9302 Hairdressing and other beauty treatment 0.79% 0.85% 0.88%
9303 Funeral and related activities 1.43% 1.54% 1.59%
9309 Other service activities n. c. p. 5.68% 6.13% 6.30%
9500 Private households with domestic 2.18% 2.35% 2.42%
9510 House keeper (one employee) 1.68% 1.81% 1.86%
9515 House keeper (two employees) 1.68% 1.81% 1.86%
9900 Organizations and its extraterritorial representatives 0.57% 0.62% 0.63%

Please Note: This material is for personal use only and is protected by Copyright Law. It is provided as general information only and does not constitute and is not a substitute for legal or other professional advice. Reliance on this material is solely at your own risk. Always consult your own legal or other professional advisors and discuss the facts and circumstances that apply to your specific case.

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The contents of this Web site are copyrighted by © CVFIRM S. R. L. Costa Rica 2011 and may not be reproduced anywhere without permission. Abstracts and fair use are permitted if source is indicated. ©2008 – 2011 CVFirm Web Page

2 Responses to Costa Rica Labor Risk Insurance ( “Seguros de Riesgos del Trabajo, Costa Rica” ) – Yearly Rates

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