What the employer contribution includes
For regular private-sector salary, the calculator applies the employer portions of pension and health insurance, plus accident insurance, Employers' Mutual Insurance, and occupational health.
| Employer pension | 8.50% |
|---|---|
| Employer health | 3.05% |
| Accident insurance | 0.65% × bonus-malus |
| Employers' Mutual Insurance | 0.23%–2.66% |
| Occupational health | 0.14% |
Pension and health are derived from the CCSS total rates of 17% and 6.10%, split equally between employer and employee. Employee dependency insurance is charged separately and is not an employer contribution.
CCSS contribution bases differ for some bonuses, benefits in kind, overtime, and exceptional payments. The employer receives its applicable rates, including the accident bonus-malus factor. Use the CCSS invoice or payroll provider for final amounts.