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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Costa Rica /4. Withholding on benefits-in-kind / 4.4 Travel tickets as a gift

4.4 Travel tickets as a gift

Costa Rica

An employee may receive travel tickets as a 'gift' from an employer as long as such 'gift' is not related to the employee's

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2.1.4 Withholding obligation of employers

3.3 Minimum wage

8.1 Penalties for non-compliance

2.1.1 Rates of income tax

3.2 Restricted Stock Units (RSU's)

3.7 Performance-related bonuses

3.5 Redundancy pay

2.2.2 Social security rates

2.2.1 Assessable earnings for NSSF

2.2.3 National Housing Trust (NHT)

5.1 Employer registration

2.1.2 Calculating income tax withholding

3.1 Tax exempt remuneration

Return of employees (ROE)

2.2.5 FONACOT withholding

2.2.2 Housing fund contributions

2.2.1 SSS contributions

1.4.2 Industrial Training Fund (ITF)

3.5 Expense reimbursements

2.2.5 Provident fund

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