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Costa Rica: Labour Regulation

Regulatory Environment

The Costa Rican Labour Code is a sophisticated piece of employment legislation regulating the terms and conditions of work, and has apparently been successful in creating harmonious work-place conditions. Perhaps as a result, trade unions have achieved very little penetration into Costa Rican business, and strikes are rare.

The extensive and expensive Costa Rican social security system amounts to a tax on employment of between 30% and 50% of gross salary (see Direct Corporate Taxation), but has perhaps also assisted in creating good employment conditions.



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