Enter a gross salary and see, bracket by bracket, where every colón goes.
Figures in effect since January 1, 2026.
Fill out the form and press "Calculate" to see the breakdown of your net salary.
Every employee has the CCSS employee contribution deducted — currently 10,83 % of gross salary, covering health, pension and Banco Popular savings. On top of that comes income tax, which not everyone pays: it depends on the amount and is calculated in brackets.
On the gross. It is the most common mistake when working out take-home pay by hand: the CCSS contribution is not subtracted before the tax scale is applied. Both deductions are computed separately on the same gross salary and then both are subtracted.
No. The brackets are marginal: each rate applies only to the slice of salary inside that bracket, not to the whole salary. A raise that pushes you into a higher bracket always leaves you with more money than before the raise.
The statutory aguinaldo — one twelfth of what you earned over the period — is exempt from both. Only child support can be deducted from it. If a company voluntarily pays above that twelfth, the treatment of the excess is a separate question.
It is the minimum salary the CCSS uses to compute contributions, and it works as a floor, not a ceiling. If you earn less than that amount — part-time or hourly — contributions are still calculated on the minimum base, so the deduction weighs proportionally more on your actual salary.