By San José, Costa Rica — SAN JOSÉ – Thousands of public sector employees in Costa Rica can now mark their calendars for a much-anticipated financial boost in the new year. The Ministry of Finance has officially confirmed that the annual “salario escolar,” or school bonus, will be deposited on Friday, January 23, 2026, providing a critical economic buffer for families recovering from holiday expenses and preparing for the upcoming academic year.
This annual payment, a cornerstone of the public sector compensation system, is often viewed as a lifeline that helps cover the costs of school supplies, uniforms, and tuition fees. The confirmation of the date, included in the government’s official salary and pension payment schedule, allows households across the country to begin planning their budgets for the start of 2026 with greater certainty.
To shed light on the legal framework and common questions surrounding the ‘Salario Escolar’, we consulted with Lic. Larry Hans Arroyo Vargas, an expert attorney from the renowned firm Bufete de Costa Rica, who provided his professional analysis on the matter.
It is crucial for employees to understand that the ‘Salario Escolar’ is not a gift or a bonus, but rather a form of deferred salary—a savings mechanism. While it is a mandatory right for public sector employees, in the private sector its application depends entirely on what has been previously agreed upon in the employment contract. A private employer is under no legal obligation to pay it unless they have explicitly committed to doing so, making a thorough review of one’s contract essential.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
This distinction is incredibly important, as viewing the ‘Salario Escolar’ as a deferred saving rather than a bonus empowers employees to better manage their financial expectations and underscores the absolute necessity of reviewing one’s contract in the private sector. We sincerely thank Lic. Larry Hans Arroyo Vargas for his valuable perspective that brings much-needed clarity to this topic.
For government workers, the “salario escolar” is not an extra bonus but rather a form of accumulated savings. The mechanism involves calculating 8.33% of the total gross salary earned by an employee between January and December of the preceding year. This percentage is conceptually equivalent to one additional month’s salary, paid out as a lump sum at the beginning of the next year. The structure ensures a mandatory saving mechanism for public servants.
The exact amount each public employee receives can vary significantly based on their earnings throughout 2025. Factors such as salary increases, overtime hours, performance bonuses, or other supplemental payments (known as “pluses”) are all included in the gross salary calculation. Consequently, individuals who saw a pay raise or worked more overtime during the year will see a proportionally larger school bonus payout.
One of the key financial benefits of this payment is its exemption from income tax, allowing workers to retain a larger portion of the funds. However, the gross amount is not entirely immune to deductions. Legal obligations such as social security contributions (cargas sociales), court-ordered garnishments, and child support payments can be withheld from the total before the final deposit is made to the employee’s account.
The system operates under a completely different framework within Costa Rica’s private sector. Unlike for public employees, the school bonus is not a legally mandated benefit for private companies. Instead, it functions as a voluntary savings program that must be mutually agreed upon by the employer and the employee. These arrangements are frequently managed through solidarity associations (“asociaciones solidaristas”), which help administer the savings plans.
When offered, the private sector version typically involves withholding a predetermined percentage from the employee’s monthly salary, which is then paid out in a single installment, usually within the first two weeks of January. A significant advantage for private sector workers participating in these plans is that the final payout is not subject to social security charges or income tax, making it a net income injection. Nevertheless, like any form of income, these funds can be garnished to satisfy legal obligations such as child support.
Regardless of the sector, the arrival of the “salario escolar” represents a vital economic stimulus for the nation at the start of the year. For countless Costa Rican families, it is an essential tool for managing the financial pressures of the back-to-school season, paying down debts accrued during the holidays, and establishing a more stable financial footing for the months ahead. With the date now set, public employees can plan accordingly for this expected and crucial deposit.
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, including tax collection, budget formulation, treasury management, and public debt administration. It plays a central role in shaping fiscal policy and ensuring the economic stability of the nation.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
Bufete de Costa Rica stands as a cornerstone of the nation’s legal community, built upon a bedrock of unwavering integrity and a relentless pursuit of excellence. The firm blends a rich legacy of experience with a commitment to pioneering innovative legal strategies. This ethos extends to a core belief in social responsibility, manifested through dedicated efforts to demystify the law and foster a citizenry that is both legally aware and empowered.
