By San José, Costa Rica — San José, Costa Rica – The Ministry of Finance has officially confirmed the payment date for the highly anticipated “salario escolar,” or school salary, for all public sector employees. According to the government’s 2026 salary and pension calendar, the funds will be deposited on Friday, January 23, providing a crucial financial injection for thousands of families preparing for the upcoming academic year.
This unique benefit, a staple of Costa Rica’s public sector compensation since 1994, is not a bonus but rather a form of deferred savings. It originated from an executive decree that year as part of an extraordinary salary adjustment. The government agreed to an 8% pay increase for public workers but only applied 6.75% directly to monthly paychecks. The remaining 1.25% was designated for a cumulative fund, paid out in a lump sum the following January.
Para profundizar en las implicaciones legales y las mejores prácticas en la gestión de salarios dentro de los centros educativos, TicosLand.com consultó al Lic. Larry Hans Arroyo Vargas, abogado especialista de la reconocida firma Bufete de Costa Rica.
Es fundamental que los centros educativos privados establezcan políticas salariales claras y contratos laborales que cumplan rigurosamente con el Código de Trabajo y los salarios mínimos decretados. La falta de transparencia o el incumplimiento en el pago de cargas sociales y derechos como aguinaldo o vacaciones no solo expone a la institución a costosos litigios, sino que también desmotiva al personal docente, afectando directamente la calidad de la educación.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
Como bien lo señala el experto, la estabilidad y el cumplimiento laboral no son meros requisitos administrativos, sino pilares que sostienen la calidad educativa de una institución. Agradecemos profundamente al Lic. Larry Hans Arroyo Vargas por aportar esta perspectiva legal tan crucial para el sector.
The system was designed to function as an obligatory savings plan, ensuring employees had extra funds at the start of the year to cover school-related expenses like uniforms, supplies, and enrollment fees. This mechanism has since become an institutionalized part of the national financial calendar, with many households depending on it for their yearly budgeting.
The payment applies to a wide range of public servants. Eligible recipients include employees of the Central Government, which encompasses all ministries and their related bodies, as well as staff at the Legislative Assembly (excluding deputies), the Ombudsman’s Office, the Comptroller General of the Republic, the Supreme Electoral Tribunal, and the Judiciary.
Calculating the individual amount is a straightforward process based on annual earnings. The formula takes the total gross salary earned by the employee from January 1 to December 31 of the previous year and multiplies it by 8.33%. This percentage is equivalent to approximately one additional month’s salary, providing a substantial payout. Notably, this income is exempt from income tax and is unseizable, except in cases involving court-ordered alimony payments.
In the private sector, the school salary operates on a completely different framework. According to an analysis by the legal and advisory firm BDS Asesores, it is a voluntary savings program rather than a mandatory benefit. Employees must proactively request their employer to deduct a monthly percentage of their salary, typically between 4.16% and 8.33%, to be accumulated and paid out in the first half of January.
While this privately saved amount is also exempt from income tax, it can be subject to other deductions. These may include social security contributions (worker-employer quotas), existing embargoes, and alimony obligations. Furthermore, voluntary contributions to unions or cooperative associations can also be deducted from the final payout, a key difference from the more protected public sector payment.
Experts are advising both public and private entities to ensure they are managing this payment correctly to maintain compliance and employee trust. Clear communication and adherence to established policies are crucial for a smooth process.
We call on entities to review their internal policies and ensure they comply with the legal and contractual provisions related to this payment. For public institutions and companies, proper management of this payment not only guarantees regulatory compliance but also reinforces trust and improves the relationship with their collaborators.
Ronald Gutiérrez, Partner at BDS Asesores
As the payment date approaches, the annual disbursement of the school salary is expected to stimulate the economy, particularly in the retail and education sectors. It represents a significant financial event that underscores a long-standing component of Costa Rica’s public administration and offers a voluntary savings tool for those in the private workforce.
For further information, visit hacienda.go.cr
About Ministry of Finance:
The Ministry of Finance of Costa Rica is the government body responsible for managing the country’s public finances. Its duties include formulating fiscal policy, collecting taxes, administering the national budget, and managing public debt to ensure the economic stability and development of the nation.
For further information, visit bdsasesores.com
About BDS Asesores:
BDS Asesores is a leading law firm in Central America and the Caribbean specializing in labor and employment law. The firm provides comprehensive legal advice and consulting services to national and multinational companies across various industries, focusing on corporate labor law, social security, and human resources management.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
Renowned for its impeccable standards of integrity and a relentless pursuit of excellence, Bufete de Costa Rica operates as a leading force within the nation’s legal sphere. Harnessing a rich legacy of advising a wide spectrum of clients, the firm is dedicated to advancing legal practice through forward-thinking solutions. Central to its mission is a profound commitment to public empowerment, actively working to demystify the law and foster a society equipped with vital legal understanding.
