{"id":7543,"date":"2023-01-12T15:48:05","date_gmt":"2023-01-12T21:48:05","guid":{"rendered":"https:\/\/www.venegasnexia.com\/?p=7543"},"modified":"2023-05-16T11:39:08","modified_gmt":"2023-05-16T17:39:08","slug":"aumento-cargas-sociales-patrono-y-trabajador-2023","status":"publish","type":"post","link":"https:\/\/www.venegasnexia.com\/es\/aumento-cargas-sociales-patrono-y-trabajador-2023\/","title":{"rendered":"Aumento de las cargas sociales a partir del 1 de Enero de 2023."},"content":{"rendered":"

[vc_row][vc_column][vc_custom_heading text=\u00bbAumento de las cargas sociales del patrono y del trabajador a partir del 1 de Enero de 2023.\u00bb][vc_column_text]La Junta Directiva de la CCSS defini\u00f3 un aumento peri\u00f3dico de los porcentajes de la contribuci\u00f3n al IVM en la sesi\u00f3n No. 9038 del 20 de junio de 2019. Los porcentajes que rigen a partir del 1ero de enero del a\u00f1o 2023, con vigencia hasta el 31 de diciembre del 2025, son los siguientes:[\/vc_column_text][vc_column_text] 
\n

<\/p>\n\n\n\n\n
Patrono<\/b><\/span><\/span><\/span><\/td>\nTrabajador<\/b><\/span><\/span><\/span><\/td>\nTotal<\/b><\/span><\/span><\/span><\/td>\n<\/tr>\n
26.67%<\/span><\/span><\/span><\/td>\n10.67%<\/span><\/span><\/span><\/td>\n37.34%<\/span><\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/center>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Esto implica que, en el a\u00f1o 2023, el nuevo monto de contribuci\u00f3n por IVM ser\u00e1 del 11,16%, distribuido en un aumento del 5,42% en el caso de los Patronos y un 4,17% en el caso de los Trabajadores.[\/vc_column_text][vc_column_text]

<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
CAJA COSTARRICENSE DE SEGURO SOCIAL -2023<\/strong><\/span><\/td>\n<\/tr>\n
Concepto<\/span><\/span><\/strong><\/td>\nPatrono<\/span><\/span><\/span><\/strong><\/td>\nTrabajador<\/span><\/span><\/span><\/strong><\/td>\n<\/tr>\n
SEM<\/span><\/span><\/span><\/td>\n9.25%<\/span><\/span><\/span><\/td>\n5.50%<\/span><\/span><\/span><\/td>\n<\/tr>\n
IVM<\/span><\/span><\/span><\/td>\n5.42%<\/span><\/span><\/span><\/td>\n4.17%<\/span><\/span><\/span><\/td>\n<\/tr>\n<\/tbody>\n
Total CCSS<\/span><\/span><\/span><\/strong><\/td>\n14.67%<\/span><\/span><\/span><\/strong><\/td>\n9.67%<\/span><\/span><\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n
<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
LEY DE PROTECCI\u00d3N AL TRABAJADOR<\/span><\/span><\/span><\/strong><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Aporte patrono Banco Popular<\/span><\/span><\/span><\/td>\n0.25%<\/span><\/span><\/span><\/td>\n<\/td>\n<\/tr>\n
Fondo capitalizaci\u00f3n Laboral<\/span><\/span><\/span><\/td>\n1.50%<\/span><\/span><\/span><\/td>\n<\/td>\n<\/tr>\n
Fondo pensiones complementarias<\/span><\/span><\/span><\/td>\n2%<\/span><\/span><\/span><\/td>\n<\/td>\n<\/tr>\n
Aporte trabajador Banco Popular<\/span><\/span><\/span><\/td>\n<\/td>\n1%<\/span><\/span><\/span><\/td>\n<\/tr>\n
INS<\/span><\/span><\/span><\/td>\n1%<\/span><\/span><\/span><\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n
Total LPT<\/span><\/span><\/span><\/strong><\/td>\n4.75%<\/span><\/span><\/span><\/strong><\/td>\n1.00%<\/span><\/span><\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n
<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
RECAUDACI\u00d3N OTRAS INSTITUCIONES<\/span><\/span><\/span><\/strong><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Cuota Patronal Banco Popular<\/span><\/span><\/span><\/td>\n0.25%<\/span><\/span><\/span><\/td>\n<\/td>\n<\/tr>\n
Asignaciones familiares<\/span><\/span><\/span><\/td>\n5%<\/span><\/span><\/span><\/td>\n<\/td>\n<\/tr>\n
IMA<\/span><\/span><\/span><\/td>\n0.50%<\/span><\/span><\/span><\/td>\n<\/td>\n<\/tr>\n
INA<\/span><\/span><\/span><\/td>\n1.50%<\/span><\/span><\/span><\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n
Total otras instituciones<\/span><\/span><\/span><\/strong><\/td>\n7.25%<\/span><\/span><\/span><\/strong><\/td>\n\u00a0<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n
<\/td>\nPatrono<\/span><\/span><\/span><\/strong><\/td>\nTrabajador<\/span><\/span><\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n
Porcentajes totales<\/span><\/span><\/span><\/strong><\/td>\n26.67%<\/span><\/span><\/span><\/strong><\/td>\n10.67%<\/span><\/span><\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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