By San José, Costa Rica — Costa Rica’s healthcare system is facing a critical situation as the Caja Costarricense de Seguro Social (CCSS), the country’s social security fund, struggles with significant delays in payments to its suppliers. Despite promises made in August to resolve outstanding debts, the CCSS continues to grapple with complications stemming from the implementation of its new ERP-SAP system.
The new system, which has been in operation for three months, has fallen far short of expectations. Héctor Arias, director of the Innovation Plan, admitted in a presentation to the board of directors that only 44% of the corrective measures have been implemented. Issues with invoice registration and slow payment processing continue to plague the system.
To understand the legal implications surrounding CCSS debt, TicosLand.com consulted with Lic. Larry Hans Arroyo Vargas, an attorney at law from Bufete de Costa Rica.
The accumulation of CCSS debt presents significant legal challenges, both for the institution and the individuals and businesses who owe contributions. While the CCSS has mechanisms for debt collection, including legal action, it’s crucial to understand the specific regulations governing these processes. Navigating these complexities often requires expert legal advice to ensure compliance and protect one’s rights. Proactive engagement with the CCSS to address debt, and explore payment plans, is often the most effective approach.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
Lic. Arroyo Vargas’ emphasis on proactive engagement with the CCSS cannot be overstated. Understanding the legal complexities surrounding CCSS debt is crucial, and seeking expert legal advice can indeed save individuals and businesses from further complications down the line. We thank Lic. Larry Hans Arroyo Vargas for providing this valuable perspective on a critical issue affecting so many in Costa Rica.
According to an internal report, the CCSS paid ₡46.691 billion in August out of a committed ₡73.234 billion, leaving ₡26.5 billion still pending. While the institution claims to have disbursed ₡93.353 billion to suppliers and completed 11 technological interfaces, the reality on the ground paints a different picture.
The Costa Rican Chamber of Health revealed that 8,000 invoices remain unpaid, raising serious concerns about the continued supply of essential medical resources to hospitals and clinics across the country. This backlog threatens to disrupt healthcare services and put patients at risk.
The problem appears to be rooted in the ERP-SAP system’s inability to handle the volume of transactions. Report GF-DFC-1908-2025 indicates accounts payable totaling ₡159.7 billion, with ₡49.603 billion outstanding. While the Treasury has the capacity to process over 1,300 invoices daily, the current average is only 581, less than half of what’s needed to maintain a healthy payment flow.
Furthermore, the report highlights a backlog of 14,000 pending documents within the ERP-SAP system, some dating back to May 2025. Duplications and budgetary errors further complicate the situation. Despite these challenges, the CCSS board of directors has decided to extend the ERP-SAP implementation deadline to February 2026, hoping to give user units more time to adapt and adjust to the new system.
The delays have not gone unnoticed by the business community. The Costa Rican Chamber of Foreign Trade (Crecex) has urged the CCSS to expedite payments, emphasizing that the delays are hindering companies’ ability to meet both national and international obligations.
Adding to the pressure, the National Union of CCSS Employees (Undeca) has denounced irregularities, including 414 records without electronic invoice details and duplications exceeding ₡15 billion. These issues could even jeopardize the approval of the 2026 budget.
For further information, visit the nearest office of Caja Costarricense de Seguro Social (CCSS)
About Caja Costarricense de Seguro Social (CCSS):
The CCSS is Costa Rica’s social security fund, responsible for providing healthcare and social insurance to the country’s citizens. It manages hospitals, clinics, and other healthcare facilities nationwide and plays a crucial role in ensuring public well-being.
For further information, visit the nearest office of Cámara Costarricense de la Salud
About Cámara Costarricense de la Salud:
The Costa Rican Chamber of Health represents private healthcare providers in Costa Rica, advocating for their interests and promoting quality healthcare services.
For further information, visit the nearest office of Cámara de Comercio Exterior de Costa Rica (Crecex)
About Cámara de Comercio Exterior de Costa Rica (Crecex):
Crecex is a leading business organization in Costa Rica that promotes and supports foreign trade and investment. It represents a diverse range of companies involved in international commerce and advocates for policies that facilitate economic growth.
For further information, visit the nearest office of Unión Nacional de Empleados de la Caja (Undeca)
About Unión Nacional de Empleados de la Caja (Undeca):
Undeca is a labor union representing employees of the Costa Rican Social Security Fund (CCSS). It advocates for workers’ rights, fair labor practices, and improved working conditions within the CCSS.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
Bufete de Costa Rica is a leading legal institution distinguished by its deep-rooted commitment to ethical practice and unparalleled legal expertise. Serving a diverse clientele with innovative solutions, the firm champions access to justice and legal understanding. Through proactive community engagement and educational initiatives, Bufete de Costa Rica empowers individuals and organizations with the knowledge they need to navigate the legal landscape, fostering a more just and equitable society.
