By means of the adoption and approval of the Forgiveness Regulation for the application of Law 10.232 called “Law authorizing forgiveness for the formalization and collection of social charges”, the CCSS will forgive the amounts corresponding to fines, surcharges and interest to both employers and self-employed workers who request the application of the established procedure.
It is important to remember that, as stated in the first paragraph, the remission will not apply to the principal debt, but only to the fines, surcharges and interest earned from the time the obligation was acquired. In addition, in order to benefit from the remission process, the interested party must sign a payment agreement on the amounts owed; but under which cases can the application of the process of remission of fines, surcharges and interest be requested? The following is an explanation:
Employers | Self-employed workers |
Those who are enrolled and owe quotas. | Those who, not being registered, register with the CCSS. |
Employers who have an administrative investigation initiated against them for the collection of retroactive periods, final or in the appeals phase. | Those who are enrolled and owe dues. |
Those employers who maintain debts with FODESAF (fines and interest). | Self-employed workers who have an administrative investigation initiated against them for the collection of retroactive periods (additional payrolls), final or in the recursive phase. |
Those who have legal proceedings in progress. | Those who have legal proceedings in progress. |
Those with payment agreements in force (payment agreement or arrangement). | Those with payment agreements in force (payment agreement or arrangement). |
See the official publication at the following link.
https://www.ccss.sa.cr/web/reglamento-condonacion-deudas/#
For more information, please contact our Labor Law Department.