Costa Rica: Ultimate beneficiary return, deadline extended; health insurance for workers

A resolution extends the deadline for submitting ultimate beneficiary return for 2021

A resolution extends the deadline for submitting ultimate beneficiary return for 2021

A resolution (DGT-ICD-R-17-2021, 29 April 2021) extends the deadline for submitting the ultimate beneficiary return for 2021.

The new deadline for filing the ultimate beneficiary return for 2021 is 31 May 2021.

Health insurance for workers with suspended employment contracts

The social security administration extended health insurance coverage, for three additional months, for workers who are subject to a suspension of their employment contracts because of the national emergency resulting from the coronavirus (COVID-19) pandemic.

The extension for health insurance coverage is from 1 April 2021 through 30 June 2021.

Read a May 2021 report (Spanish and English) [PDF 171 KB] prepared by the KPMG member firm in Costa Rica

 

 

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.