SEASONAL CONTRACTS

A seasonal contract is a labor law instrument that stems from the needs of the commercial and industrial sectors. In Costa Rica, this type of contract has special relevance in two specific times of the year: high season for the tourism sector, between the months of December and April, and also, for the retail sector, during the “Christmas season” that …

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BREASTFEEDING IN THE WORKPLACE

In Costa Rica, the post birth breastfeeding period is a right given to the minor by law, that has repercussions in the employment relationship once the employee returns to work. This is why it’s important that the employer knows and understands the rights and duties that rule the professional relationship during this period of time. There are many norms that …

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REGISTRY OF SHAREHOLDERS AND FINAL BENEFICIARIES DECLARATION IS POSTPONED TO APRIL 2021

The General Directorate of Taxation and the Costa Rican Institute on Drugs, through joint resolution No. DGT-ICD-R-19-2020 of August 6th, 2020, published in the official gazette La Gaceta No. 201 on August 13th, 2020, resolved that due to the impact of COVID-19, the obligation to present the annual declaration of the Registry of Shareholders and Final Beneficiaries (RSFB) is postponed …

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Border Closing Extension to August 01, 2020

Dear Client, Through the following notice, we wish to remind you of the applicable extension period for the border closure stipulated on June 29th, 2020. According to Executive Decree 42432-MGP-S, the border closure is extended in all migratory posts, whether by air, sea, land, or river, until August 1st, 2020. Additionally, the sanitary actions carried out by the Ministry of …

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Asociaciones Solidaristas serán reguladas por la SUGEF

A partir de diciembre del 2020, dará inicio la supervisión efectiva de las cinco asociaciones solidaristas más grandes de Costa Rica, según los siguientes criterios de selección: (i) la participación y representatividad que poseen sus carteras de créditos sobre el sistema financiero nacional y (ii) el volumen de sus activos, para lo cual se determinó como umbral mínimo una cifra …

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