Costa Rica. New law promotes employability of people over 45 | Denton


Companies established in Costa Rica now have more incentive to recruit the experience, knowledge and skills of people over the age of 45. This is possible thanks to the recent entry into force of the law on the promotion of employment opportunities for people over 45, law 10.079.

This legislation establishes several incentives that apply to companies whose payroll includes at least 10% of people over 45 years of age. Some of the incentives are:

This deduction will apply after determining the amount to be paid as income tax, provided that these new hires are made for more than one continuous year of work.

  • It should be considered that, for these benefits to be granted, the following conditions must be met:
  • That the reference percentage of staff over 45 is based on new hires made after the entry into force of Law 10.079 (effective January 25, 2022).

That the General Directorate of Social Development and the Family (DESAF) first issue a technical impact study on the Social Development and Family Fund (FODESAF).

This law expressly recognizes that the preference of persons over the age of 45 in the recruitment and selection processes will not be considered as discrimination.

Law 10.079 is valid for four years, counted from the date of its publication.

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