Newsletter Num. 6 - 2022

Newsletter Num. 6 - 2022

The objective of this Bulletin is to share with each of the companies the most relevant information on legal and tax matters on a fortnightly basis.


Contacto local

Sergio García

Socio de Impuestos & Servicios Legales

KPMG in Costa Rica

Correo electrónico
Boletín informativo

Law for Labor Disconnection

Through law 10.168 “Reform of paragraph d) of Article 9 of Law 9738 Law to Regulate Telework, of September 18, 2019, to guarantee the labor disconnection of workers”, subsection d) of article 9 of the Law to Regulate Telework was amended.

The Law establishes that the worker must comply with their established schedule and be available to the employer during their working hours. Failure to comply with the working day or not being available to the employer during working hours will be considered as abandonment of work.

In this regard, the right of digital disconnection outside the working day or work schedule is established, in order to safeguard the rights of the worker regarding rest time, vacations, permits and personal and family privacy; except in unforeseen and urgent situations, in which their consent is required.

This law came into effect on April 25th, 2022.

Draft Bill: Law to combat labor discrimination against women in maternity condition

The bill processed under legislative file No. 21,149, will amend articles 94, 94 bis, 95. 96, 97 and 100 and will add a subsection k) to article 70 of the Labor Code.

Article 95 establishes paid maternity leave for pregnant workers during the month before and three months after childbirth. With this reform, new special leaves will be established:

1.     In individual adoption, a special three-month paid license will be granted to the adopter, and in joint adoption, a special three-month license will be granted, which can be divided among the adopters by mutual agreement, which could be taken simultaneously or alternatively according to the decision of the parties.

2.     To Biological fathers will be granted a paternity leave of 2 days per week during the first 4 weeks after the birth of their son or daughter, the employer will be obliged to grant permission to the father to share with his newborn son or daughter and contribute to their care within the parameters of said license.

3.     In the case of maternal death in childbirth or during the maternal license, whose child has survived, the biological father will have the right to a special post-partum leave, whose beneficiary was the deceased mother.

In case of incorrect dismissal of the pregnant worker, it is established that the worker could opt for reinstatement or terminate the employment contract with employer responsibility. In addition, requiring a medical pregnancy test during the admission to a job position or to maintain employment, will be prohibited.Once the license period has elapsed, the employer must grant paid leave to attend medical services, both for the newborn and the mother or caregiver, as well as to pick up breastfeeding certificates at health centers.

The "breastfeeding time" is clarified by the reform. Every breastfeeding mother must have, in the places where she works and during her working hours, a period per day that could be of:

  • Fifteen minutes every three hours,
  • Half an hour twice a day,
  • One hour at the beginning of the working day,
  • One hour before the end of the working day,

Finally, Article 100 of the Labor Code is amended, establishing that all employers who have breastfeeding mothers in their establishments are obliged to provide an ideal space for breastfeeding.

The law will enter into effect once it is published in the Official Gazette.

Clarification and addition to the Digital Nomads Law

In individual adoption, a special three-month paid license will be granted to the adopter, and in joint adoption,Law number 10.208 "Authentic Interpretation of Article 15 and Addition of a New Article 11 Bis Law Number 10.008 Law to Attract Remote Workers and Providers of International Services" clarifies the following aspects regarding the digital nomad’s regulation:

Interpretation of Legal Provisions

This law clarifies the interpretation of article 15 of Law 10.008 "Law to attract remote workers and service providers of an international nature" indicating that the migratory benefit granted for one year should be interpreted in such a way that applicants may request and obtain a visa for a period of less than one year.

Additions to the Digital Nomad Law

An article 11 bis is added to law number 10.008 determining that the applicable requirements to applicants or beneficiaries, and their family group, would only correspond to those currently required to tourists in our country (with the exception of the specific requirements established in the mentioned law).

Finally, the provisions of this law were into effect since April 22nd of the current year.

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