CCSS notifies charges of ¢4.49 million to two employers via public notice

The Costa Rican Social Security Fund (CCSS) notified by edict the transfer of charges against two employers for potential omissions in the payment of worker-employer contributions, for a combined amount of ¢4,490,361.00. The publications appear in La Gaceta No. 211 of Friday, November 6, 2026, page 65, under official references IN202601137610 and IN202601137672.

The framework for both notifications is Article 20 of the Regulations for Verifying Compliance with Employer and Independent Worker Obligations of the CCSS, which enables publication by edict when it has not been possible to notify the obligated party in the places and means provided. In both cases, the notice warns that if the interested party does not designate a place or means to receive notifications within the corresponding administrative perimeter, subsequent resolutions will be considered notified after only 24 hours from their issuance.

Ciudad Quesada: ¢1,658,002.00 to Agroindustrial EM del Norte

The Ciudad Quesada Branch, of the Huetar Norte Regional Branch Directorate, notifies the Transfer of Charges of September 16, 2026, for potential salary omissions in the amount of ¢1,658,002.00 in worker-employer contributions. The affected company is Agroindustrial EM del Norte S.A., employer number 2-03101503597-001-001.

The edict is published due to the impossibility of notifying the employer. The file may be consulted at the CCSS Branch in Ciudad Quesada, located 100 meters north of the Juan Chávez Rojas school, in the former San Carlos Hospital. The document was signed in San Carlos on September 8, 2026, by the branch manager, Rodrigo Villalobos Arrieta.

Pérez Zeledón: ¢2,832,359.00 to an independent worker

The CCSS Pérez Zeledón Branch notifies the transfer of charges against Katherine Cerdas Villalobos, affiliate number 0-00603650395-001-001, for potential income omissions in a contribution amount of ¢2,832,359.00. In this case, the notification is published because the current address of the interested party is unknown.

The file is available at the Pérez Zeledón office, in Plaza Los Betos, local 1. The notice was signed in Pérez Zeledón on October 9, 2026, by Plácido Cedeño Mora.

Ten business days to offer defenses

Both edicts grant the same period to those notified:

• Ten business days to offer exculpatory evidence and formulate the relevant legal allegations.
• The period runs starting from the fifth day following the publication of the edict.
• The interested party must designate a place or means for notifications within the administrative perimeter established by the Supreme Court of Justice.
• Failure to do so will result in subsequent resolutions being considered notified 24 hours after they are issued.

The differences between both cases are substantive and not only regarding the amount: in Ciudad Quesada, the transfer refers to salary omissions attributed to a corporation with an employer identification number, while in Pérez Zeledón, the charge is directed at an independent worker for omissions in declared income.

The transfer of charges is the act that opens the administrative procedure and does not yet constitute a final sanction: it enables the obligated parties to contest the liquidation before the CCSS resolves. The published amounts—¢1,658,002.00 and ¢2,832,359.00—total ¢4,490,361.00 in employee-employer contributions that the institution seeks to recover through administrative channels, and the publication in the official gazette is the step that triggers the deadline to defend oneself.

Source: La Gaceta, No. 211 of November 6, 2026, section I, page 65 (official references: IN202601137610 and IN202601137672).