Countries › Costa Rica › Guide › 7. Labor and employment › Outsourcing, intermediaries and contractors in Costa Rica: joint liability of the client, the presumption of employment and group employer rules

Outsourcing, intermediaries and contractors in Costa Rica: joint liability of the client, the presumption of employment and group employer rules

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

Costa Rica has no outsourcing registry, but the Código de Trabajo makes the business that benefits from work done through an intermediary jointly liable for wages, benefits and social security, while a contractor that does the work with its own capital is the real employer. Any person providing services under someone else's direction is presumed to be an employee, whatever the contract says. The client also remains responsible for occupational risk insurance of workers placed through intermediaries, and the CCSS can hold buyers and group companies liable for unpaid contributions.

USD 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), rounded to the cent. Fines 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

Client jointly liable for intermediary's labour and social security obligations	yes Código de Trabajo art. 3, as of 2026-10-29 · in force

The rule

1. An intermediary is anyone who hires others to do work for the benefit of an employer; the employer is jointly liable for the intermediary's obligations under the Código de Trabajo, its regulations and social security law. Those who take on work by contract with their own capital are employers, not intermediaries.Ley 2, Código de Trabajo, art. 3, 1943-08-27 official text · verified 2026-10-29

2. An employment contract exists whatever its name when services are provided under permanent dependence and direction for pay, and it is presumed between the provider and the recipient of the services.Ley 2, Código de Trabajo, art. 18, 1943-08-27 official text · verified 2026-10-29

3. The employer's duty to insure workers against occupational risks continues even where the workers are directed by intermediaries the employer uses.Ley 2, Código de Trabajo, as reformed by Ley 6727, art. 193, 1982-03-09 official text · verified 2026-10-29

4. Directors, managers, administrators and anyone exercising management on another's behalf represent the employer and bind it; liability of legal entities is objective, and sanctions for conduct of a representative of a legal entity or economic interest group extend jointly to them.Ley 2, Código de Trabajo, as reformed by Ley 9343, art. 5 and art. 399, 2016-01-25 official text · verified 2026-10-29

5. Splitting payrolls through nominees or group companies to avoid the 5% FODESAF contribution is fraud of law, and the companies involved are jointly liable.Ley 5662, Ley de Desarrollo Social y Asignaciones Familiares, art. 16, 2009-10-13 official text · verified 2026-10-29

6. In public contracts, contractors and their subcontractors must be registered and up to date with the CCSS, and the contractor is jointly liable for its subcontractors' compliance.Ley 17, Ley Constitutiva de la CCSS, as reformed by Ley 8909, art. 74(3), 2011-02-08 official text · verified 2026-10-29

Worked example

A software company engages a staffing firm that supplies ten developers working under the company's managers. If the staffing firm fails to pay cesantía of ₡5,310,000 (US$11,674.95) to a dismissed developer with five years of service at ₡1,500,000, the company is jointly liable (art. 3).

Step by step

Check whether the provider works with its own capital and direction or merely supplies people.
Require proof that the provider is up to date with the CCSS and the INS every month.
Include indemnities and audit rights in service contracts.
Do not direct a contractor's personnel as if they were staff unless prepared to treat them as employees.

Common traps

Independent contractor agreements with people who follow schedules and instructions are recharacterised as employment (art. 18).
Group restructurings that move staff between affiliates to avoid charges trigger joint liability (Ley 5662 art. 16).
The INS policy must cover workers placed through intermediaries (art. 193).

Sources

← Unions, solidarista associations, strikes and collective bargaining in Costa Rica: 12 founders, union leader protection and the 2020 strike rulesTelework in Costa Rica: Ley 9738, the written telework addendum, employer paid equipment, digital disconnection and telework from abroad →

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