1. Employment Contract
Requirement:
A written employment contract is strongly recommended and required in specific cases (e.g., fixed-term agreements).
Must Include:
Job title and duties
Salary and payment frequency
Working hours
Start date
Type of contract (indefinite or fixed-term)
Probation period (if applicable)
Purpose:
Establishes the legal employment relationship
Defines rights and obligations of both parties
Ensures compliance with Costa Rican Labor Code provisions
Serves as evidence in case of labor disputes
2. National ID / Passport
Requirement:
Costa Rican nationals: Valid national ID (Cédula de Identidad)
Foreign nationals: Valid passport
Purpose:
Confirms identity and nationality
Required for tax and social security registration
Ensures accurate employee records
3. Work Authorization (Foreign Employees)-As Needed
Requirement:
Foreign nationals must obtain proper work authorization and legal residency before starting employment.
Authority:
Dirección General de Migración y Extranjería
Purpose:
Confirms legal right to work in Costa Rica
Prevents immigration violations
Protects employer from fines and penalties
Employment cannot legally begin without valid work authorization.
4. Tax ID (Cédula / DIMEX)- As Needed
Requirement:
Employees must have a valid tax identification number:
Costa Rican nationals: Cédula number
Foreign nationals: DIMEX (Documento de Identidad Migratorio para Extranjeros)
Authority:
Ministerio de Hacienda Costa Rica
Purpose:
Enables income tax withholding
Required for payroll reporting
Ensures compliance with tax regulations
The identification number is used for all employment-related tax filings.
5. CCSS Social Security Registration-As Needed
Requirement:
Employees must be registered with the national social security system prior to or at the start of employment.
Authority:
Caja Costarricense de Seguro Social (CCSS)
Coverage Includes:
Healthcare benefits
Disability and maternity benefits
Pension contributions
Purpose:
Grants access to public healthcare
Ensures employer and employee contributions are properly remitted
Mandatory under Costa Rican law
Failure to register employees with CCSS may result in significant penalties.
6. Pension (ROP – Régimen Obligatorio de Pensiones)- As Needed
Requirement:
Employees must be enrolled in the mandatory supplementary pension system (ROP).
Purpose:
Provides additional retirement savings
Funded through mandatory payroll contributions
Complements the primary pension system under CCSS
Globalli must ensure proper selection and contribution to an authorized pension operator.
7. Bank Account Details
Requirement:
Employees must provide local bank account details for salary payments.
Purpose:
Enables compliant electronic salary transfers
Ensures payroll transparency
Supports tax and accounting documentation
Cash payments are strongly discouraged for compliance reasons.
8. Address & Personal Data- As Needed
Requirement:
Collection of accurate personal information, including:
Residential address
Contact details
Marital status (if relevant for benefits)
Emergency contact information
Purpose:
Maintains accurate employee records
Supports tax and benefits administration
Ensures compliance with reporting requirements