Aporte al Régimen IVM aumentará en enero del 2023
Published date | 18 November 2022 |
Law Firm | Consortium Legal |
Durante la sesión N° 9038 de la Junta Directiva de la Caja Costarricense del Seguro Social (CCSS) celebrada el 20 de junio de 2019 se acordó un incremento trianual de medio punto porcentual a favor del Régimen de Invalidez, Vejez y Muerte (IVM), el cual empezó a regir en enero de 2020 y se incrementará cada tres años de forma sucesiva. Este aumento es tripartito, lo cual quiere decir que lo pagan tanto los patronos, como los trabajadores y el Estado.
En virtud de lo anterior, en el mes de enero de 2023 el incremento de las cargas sociales por concepto de IVM, se fijará de la siguiente manera:
El objetivo de este incremento porcentual es el de contribuir con la sostenibilidad del régimen de jubilaciones del IVM.
Es importante recordar que la no ejecución de estos cambios al momento de cancelar o retener los importes correspondientes a las cargas sociales obrero-patronales podría implicar el inicio de procedimientos administrativos de cobro por parte de la CCSS en contra de los patronos incumplientes.
Atendiendo a lo señalado, es recomendable que las organizaciones tomen las medidas preventivas dentro del proceso de administración de planillas correspondiente, con el fin de asegurarse ejecutar los pagos y retenciones de las cargas sociales actualizadas a partir del primer mes del año 2023.
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