Countries › Costa Rica › Guide › 8. Immigration › Work residence for executives, managers and specialised staff in Costa Rica: the 25% salary premium, documents and employer checks

Work residence for executives, managers and specialised staff in Costa Rica: the 25% salary premium, documents and employer checks

Last verified: 2026-10-29 · Status: Stable

Executives, representatives, managers and technical staff of companies established in Costa Rica, and specialised employees, qualify for temporary residence under Ley 8764 art. 79(3). Their salary must be at least the legal minimum for the post plus 25%, and the employer must be current with the CCSS, the occupational risk policy and taxes. Residence lasts up to two years and is tied to the authorised work.

Colón figures use the Banco Central de Costa Rica reference selling rate of ₡454.82 per US dollar published for 29 October 2026 (indicator 318 on bccr.fi.cr), which is also the rate Ley 8764 tells payers to use for fees set in dollars. Fines set in salarios base use the 2026 salario base of ₡462,200 (Circular 246-2025 of the Consejo Superior del Poder Judicial, under Ley 7337 art. 2).

Key facts

Minimum salary premium over the legal minimum for executives, managers and technical staff	25 %Ley 8764 art. 83, as of 2010-03-01 · in force

The rule

1. Executives, representatives, managers and technical staff of companies established in the country, their spouses and children, and specialised employees working on their own account or as employees, qualify for temporary residence.Ley 8764, art. 79(3), 2009-08-19 official text · verified 2026-10-29

2. Executives, representatives, managers and technical staff cannot show a salary below the legal minimum for that post increased by 25%, and must prove CCSS insurance to renew their card.
Example: Post requiring a licenciatura: ₡796,921.00 x 1.25 = ₡996,151.25 a month minimum (2026 table, Decreto 45303-MTSS). / About US$2,190.21 a month.Ley 8764, art. 83, 2009-08-19 official text · verified 2026-10-29

3. The executive application requires a signed request, the US$50 fee, fiscal stamps, two photos, apostilled birth and criminal record certificates, certified passport copies, a work contract showing the monthly salary at least 25% above the legal minimum, for executives and managers a certification by the company's legal representative of post, period and salary, proof the company is current on the occupational risk policy, a corporate certificate under one month old, proof it is current on national and municipal taxes and a CPA income certification with balance sheet.
Cost to do it: US$50 (₡22,741) application fee plus CPA, notary and apostille costsDecreto Ejecutivo 37112-G, art. 83, 2012-03-21 official text · verified 2026-10-29

4. Specialised employees of an employer file the work contract, a sworn statement from the employer on the duties and specialised knowledge, certified titles and experience, and the employer's municipal licence, health permit and tax compliance proof.Decreto Ejecutivo 37112-G, art. 86, 2012-03-21 official text · verified 2026-10-29

5. Self employed specialised workers file proof of training for the trade and, if they operate through a company, its corporate certificate, licence, health permit and CPA income certification, and must be registered and current with the tax administration; regulated professions also need recognised titles and, where required, membership of the professional association.Decreto Ejecutivo 37112-G, as amended by Decreto 42389, art. 85, 2022-01-17 official text · verified 2026-10-29

6. Before deciding a temporary residence for work, DGME takes into account technical studies and non binding reports of the Ministry of Labour and other criteria of convenience; scientists, professionals and press staff must be registered with the relevant professional association.Decreto Ejecutivo 37112-G, art. 76 and art. 77, 2012-03-21 official text · verified 2026-10-29

7. Every employer must be current with its CCSS obligations under art. 74 of the CCSS law; DGME checks this and issues a warning if the employer is in arrears.Decreto Ejecutivo 37112-G, art. 37, 2012-03-21 official text · verified 2026-10-29

8. Staff of companies accredited in the DGME company registry follow the separate fast track regulation.Decreto Ejecutivo 37112-G, art. 84, 2012-03-21 official text · verified 2026-10-29

Worked example

A regional finance manager hired at a post whose 2026 minimum is the licenciado rate must be paid at least ₡996,151.25 a month (US$2,190.21); a contract at ₡900,000 would fail art. 83.

Step by step

Confirm the post's legal minimum in the yearly wage decree and set salary at least 25% above it.
Obtain the company's corporate certificate (under one month old), CCSS and occupational risk compliance proof and a CPA income certification.
Collect the employee's apostilled birth and criminal record certificates with translations.
File with DGME or a consulate; check whether the company qualifies for the faster registry route.
After approval, enrol the employee in CCSS payroll from the start date and keep it uninterrupted.

Common traps

The 25% test is against the minimum for the post, which for degree holders is the degree minimum.
An employer in arrears with the CCSS will be warned and the file stalls.
The employee may only work for the authorised activity; a job change needs DGME authorisation.
The 2027 minimum wage table changes on 1 January 2027 (1.70% increase), which raises the 25% floor for renewals.

Sources

← Business visitors and visa free entry to Costa Rica: the four visa groups, the 180 day limit and when a visitor needs a permitDGME company registry in Costa Rica: the A to G categories and the fast track for foreign staff residence →

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