Costa Rica Telework Work Laws 2026
⚠️Informational only — not legal or tax advice.
Last Updated: December 2025
Applicable Period: 2026 tax year and current employment regulations
Key Characteristic: Employers with remote workers physically located in Costa Rica
Table of Contents
- Overview of Remote Work in Costa Rica
- Legal Framework and Key Legislation
- Definition and Scope of Telework (Teletrabajo)
- Applicability and Excluded Workers
- Voluntariness and Reversibility Rights
- Written Agreement Requirements
- Employer Legal Obligations
- Equipment and Expense Legal Requirements
- Working Hours and Overtime Regulations
- Resources
- Frequently Asked Questions
Overview of Remote Work in Costa Rica
1.1 Regulatory Context
Costa Rica enacted comprehensive telework legislation before the COVID-19 pandemic through Ley N° 9738 (Law No. 9738), approved on September 18, 2019, and effective from October 10, 2019. This law regulates telework as a distinct employment modality in both public and private sectors.
The regulatory framework was subsequently strengthened through Decreto Ejecutivo N° 42083-MP-MTSS-MIDEPLAN-MICITT (Executive Decree No. 42083), issued December 20, 2019, which establishes implementation requirements.
In 2022, Ley N° 10168 amended Article 9(d) of Law 9738 to explicitly protect the right to digital disconnection for teleworkers.
In 2025, Ley N° 10673 further amended Law 9738 to explicitly address telework performed from abroad, clarifying the application of labor protections for international telework arrangements.
1.2 Legislative Objective
Article 1 of Law 9738 states:
“La presente ley tiene como objeto promover, regular e implementar el teletrabajo como un instrumento para la generación de empleo y modernización de las organizaciones públicas y privadas, a través de la utilización de tecnologías de la información y comunicación.”
English translation: “The purpose of this law is to promote, regulate and implement telework as an instrument for employment generation and modernization of public and private organizations, through the use of information and communication technologies.”
1.3 Supervising Authority
The Ministerio de Trabajo y Seguridad Social (MTSS) is the competent authority for telework regulation, supervision, and policy implementation.
Official contact:
- Address: Edificio Presbítero Benjamín Núñez, Barrio Tournón, San José
- Phone: (506) 2542-0000
- Website: https://www.mtss.go.cr/
- Hours: Monday to Friday, 8:00 AM to 4:00 PM (continuous schedule)
Source: https://www.mtss.go.cr/
Legal Framework and Key Legislation
2.1 Primary Legislation
Ley N° 9738 – Ley para regular el teletrabajo English translation: Law No. 9738 – Law to Regulate Telework
Official citation: Ley N° 9738 del 18 de septiembre de 2019, publicada en La Gaceta del 18 de septiembre de 2019
Enacted: September 18, 2019 Effective date: October 10, 2019 Last amended: March 17, 2025 (by Law 10673)
Official text: https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=89753
Structure: 11 articles plus 1 transitory provision covering:
- Scope and voluntary nature (Articles 1-2)
- Definitions (Article 3)
- Public policy framework (Articles 4-5)
- General rules and working conditions (Article 6)
- Contract requirements (Article 7)
- Employer obligations (Article 8)
- Employee obligations (Article 9)
- Work risks (Article 10)
- International telework (Article 11)
2.2 Regulatory Decrees
Decreto Ejecutivo N° 42083-MP-MTSS-MIDEPLAN-MICITT English translation: Executive Decree No. 42083 – Regulation to Regulate Telework
Issuing authorities:
- Presidencia de la República (Office of the President)
- Ministerio de Trabajo y Seguridad Social (MTSS)
- Ministerio de Planificación Nacional y Política Económica (MIDEPLAN)
- Ministerio de Ciencia y Tecnología (MICITT)
Date: December 20, 2019 Effective: December 20, 2019
Structure: 15 articles plus 2 transitory provisions establishing:
- Minimum conditions for telework relationships
- Pre-implementation employer obligations
- Contract content requirements
- Government recognition program
- Technical Coordination Team for public sector
Article 1 establishes:
“El objeto del presente decreto es establecer las condiciones mínimas que deben regir las relaciones laborales que se desarrollen, mediante la modalidad de teletrabajo, así como los mecanismos de su promoción e implementación, de conformidad con lo establecido en la Ley Nº 9738 del 18 de setiembre de 2019 ‘Ley para regular el teletrabajo.'”
English translation: “The purpose of this decree is to establish the minimum conditions that must govern labor relations developed through the telework modality, as well as mechanisms for its promotion and implementation, in accordance with Law No. 9738 of September 18, 2019, ‘Law to regulate telework.'”
2.3 Amendments to Primary Law
Ley N° 10168 – Reforma del inciso d) del artículo 9 de la Ley 9738 English translation: Law No. 10168 – Reform of subsection d) of article 9 of Law 9738, to guarantee workers’ right to disconnect
Date: March 30, 2022 Published: La Gaceta, April 25, 2022 Effective: May 5, 2022
Official citation: Ley N° 10168 del 30 de marzo de 2022
This amendment added explicit right to digital disconnection provisions to Article 9(d).
Ley N° 10673 – Ley para detallar explícitamente el teletrabajo en el extranjero English translation: Law No. 10673 – Law to explicitly detail telework abroad, avoiding subjective interpretations
Date: March 17, 2025
Official citation: Ley N° 10673 del 17 de marzo de 2025
This law amended Articles 2, 10, and added Article 11 to Law 9738 to explicitly address telework performed from foreign countries and clarify extraterritorial coverage requirements.
2.4 Applicable Labor Code Provisions
Código de Trabajo – Ley N° 2 English translation: Labor Code – Law No. 2
Date: August 27, 1943 (with subsequent amendments)
Article 2 of Law 9738 establishes that telework is subject to all provisions of the Labor Code. Relevant Labor Code provisions include:
- Working hours (Articles 135-152)
- Rest periods and vacations (Articles 152-162)
- Salary protections (Articles 162-193)
- Occupational risks (Articles 193-304)
- Employment contract requirements (Articles 18-29)
Article 2 of Law 9738 states:
“El teletrabajo es voluntario, tanto para la persona teletrabajadora como para la persona empleadora, y se regirá en sus detalles por el acuerdo entre las partes, observando plenamente las disposiciones de la Ley 2, Código de Trabajo, del 27 de agosto de 1943, los instrumentos jurídicos de protección a los derechos humanos y los instrumentos jurídicos internacionales de protección de los derechos laborales y demás legislación laboral.”
English translation: “Telework is voluntary, both for the teleworking person and for the employing person, and shall be governed in its details by agreement between the parties, fully observing the provisions of Law 2, Labor Code, of August 27, 1943, legal instruments for the protection of human rights and international legal instruments for the protection of labor rights and other labor legislation.”
2.5 Constitutional Provisions
Constitución Política de la República de Costa Rica English translation: Political Constitution of the Republic of Costa Rica
Relevant constitutional provisions protecting teleworkers:
Article 50: Establishes the State’s obligation to procure the greatest wellbeing for all inhabitants.
Article 56: Establishes the State’s duty to procure that all have honest and useful occupation, duly remunerated, and to prevent conditions that diminish freedom or dignity.
Articles 58-59: Establish limits on working hours, workdays, and rest periods.
These constitutional protections apply equally to teleworkers per Decreto 42083’s Considerando I-III.
2.6 Hierarchy of Norms
The Costa Rican legal system follows this hierarchical structure for telework regulation:
- Constitución Política (Political Constitution) – Articles 50, 56, 58-59
- Leyes (Laws) – Law 9738, Law 10168, Law 10673, Labor Code Law 2
- Decretos Ejecutivos (Executive Decrees) – Decree 42083
- Resoluciones Ministeriales (Ministerial Resolutions) – Various MTSS directives
- Contratos y Adendas (Contracts and Addenda) – Individual telework agreements
Lower-level norms must conform to higher-level norms. Individual telework agreements cannot reduce protections established in laws or decrees.
Definition and Scope of Telework (Teletrabajo)
3.1 Legal Definition
Article 3(a) of Law 9738 defines telework as:
“Teletrabajo: modalidad de trabajo que se realiza fuera de las instalaciones de la persona empleadora, utilizando las tecnologías de la información y comunicación sin afectar el normal desempeño de otros puestos, de los procesos y de los servicios que se brindan. Esta modalidad de trabajo está sujeta a los principios de oportunidad y conveniencia, donde la persona empleadora y la persona teletrabajadora definen sus objetivos y la forma en cómo se evalúan los resultados del trabajo.”
English translation: “Telework: work modality performed outside the employer’s facilities, using information and communication technologies without affecting the normal performance of other positions, processes and services provided. This work modality is subject to principles of opportunity and convenience, where the employer and teleworker define their objectives and how work results are evaluated.”
3.2 Essential Elements
Based on Article 3(a), telework requires:
- Location: Work performed outside employer’s facilities
- Technology: Use of information and communication technologies
- Non-disruption: Must not affect normal performance of other positions, processes, or services
- Result-orientation: Objectives and evaluation methods defined by mutual agreement
3.3 Types of Telework
Article 3 of Law 9738 recognizes three telework modalities:
Article 3(c) – Telecentro (Telecenter):
“Telecentro: espacio físico acondicionado con las tecnologías digitales e infraestructura, que le permite a los teletrabajadores realizar sus actividades y facilita el desarrollo de ambientes colaborativos que promueven el conocimiento para innovar esquemas laborales de alto desempeño.”
English translation: “Telecenter: physical space equipped with digital technologies and infrastructure, which allows teleworkers to perform their activities and facilitates the development of collaborative environments that promote knowledge to innovate high-performance work schemes.”
Article 3(d) – Teletrabajo domiciliario (Home-based telework):
“Teletrabajo domiciliario: se da cuando las personas trabajadoras ejecutan sus actividades laborales desde su domicilio.”
English translation: “Home-based telework: occurs when workers perform their work activities from their home.”
Article 3(e) – Teletrabajo móvil (Mobile telework):
“Teletrabajo móvil: se da cuando las personas trabajadoras realizan sus funciones de manera itinerante, ya sea en el campo o con traslados constantes, con ayuda del uso de equipos móviles que sean fácilmente utilizables y transportables.”
English translation: “Mobile telework: occurs when workers perform their functions in an itinerant manner, either in the field or with constant travel, with the help of using mobile equipment that is easily usable and transportable.”
3.4 Teleworker Definition
Article 3(b) of Law 9738 defines:
“Persona teletrabajadora: persona protegida por esta regulación, que teletrabaja en relación de dependencia o subordinación.”
English translation: “Teleworking person: person protected by this regulation, who teleworks in a relationship of dependency or subordination.”
This definition excludes independent contractors or autonomous workers who are not in a subordinate employment relationship.
3.5 Distinction from Other Work Arrangements
Article 1 of Decreto 42083 clarifies:
“Quedan excluidas de la aplicación de la presente regulación, aquellas labores que no estén sujetas a una relación laboral.”
English translation: “Work not subject to a labor relationship is excluded from the application of this regulation.”
Therefore, telework regulation applies exclusively to subordinate employment relationships, not to:
- Independent contractors (contratistas independientes)
- Professional service providers (prestadores de servicios profesionales)
- Commercial agents (agentes comerciales) operating independently
3.6 International Telework Scope
Article 2 of Law 9738, as amended by Law 10673, establishes:
“El teletrabajo se podrá dar tanto en el ámbito nacional como en el extranjero.”
English translation: “Telework may occur both nationally and abroad.”
Article 11 (added by Law 10673) addresses international telework:
“Cuando la persona empleadora, dentro de sus facultades legales, le solicite a la persona teletrabajadora realizar teletrabajo en el extranjero, siempre que haya un consentimiento de la persona teletrabajadora, debe asumir todas las obligaciones establecidas en la presente ley y debe proveer los instrumentos tecnológicos, equipo, programas correspondientes, así como los seguros de riesgo de trabajo y otros requeridos para el debido ejercicio de su teletrabajo en el extranjero.”
English translation: “When the employer, within their legal powers, requests the teleworker to perform telework abroad, provided there is consent from the teleworker, they must assume all obligations established in this law and must provide the technological instruments, equipment, corresponding programs, as well as work risk insurance and others required for the proper exercise of their telework abroad.”
Applicability and Excluded Workers
4.1 Scope of Application
Article 2 of Law 9738 establishes comprehensive coverage:
“Queda sometido al ámbito de aplicación de la presente ley tanto el sector privado como toda la Administración Pública, centralizada y descentralizada, incluyendo aquellos entes pertenecientes al régimen municipal, así como las instituciones autónomas y semiautónomas, las empresas públicas y cualquier otro ente perteneciente al sector público.”
English translation: “Both the private sector and all Public Administration, centralized and decentralized, are subject to the scope of application of this law, including entities belonging to the municipal regime, as well as autonomous and semi-autonomous institutions, public companies and any other entity belonging to the public sector.”
4.2 Covered Sectors
Telework law applies to:
Private Sector:
- All private companies regardless of size
- Commercial enterprises
- Professional service firms
- Non-profit organizations with employed staff
- Family businesses with subordinate employees
Public Sector:
- Central Government (Gobierno Central)
- Decentralized institutions (instituciones descentralizadas)
- Municipalities (municipalidades)
- Autonomous institutions (instituciones autónomas)
- Semi-autonomous institutions (instituciones semiautónomas)
- Public enterprises (empresas públicas)
- All other public sector entities
4.3 Determination of Teleworkable Positions
Article 3(a) of Decreto 42083 requires employers to:
“a) Determinar los puestos de trabajo aptos para la modalidad del teletrabajo.”
English translation: “a) Determine positions suitable for the telework modality.”
Article 2(d) of Decreto 42083 defines:
“Puesto teletrabajable: puesto de trabajo susceptible a desempeñarse a través de la modalidad del teletrabajo.”
English translation: “Teleworkable position: position susceptible to being performed through the telework modality.”
Employers have discretion to determine which positions are suitable for telework based on operational requirements.
4.4 Excluded Work Categories
Article 1 of Decreto 42083 expressly excludes:
“Quedan excluidas de la aplicación de la presente regulación, aquellas labores que no estén sujetas a una relación laboral.”
English translation: “Work not subject to a labor relationship is excluded from the application of this regulation.”
Therefore, the following are excluded:
- Independent contractors without subordination
- Autonomous professionals
- Commercial agents operating independently
- Persons providing services without labor contracts
4.5 Workers with Supervisory Responsibilities
Article 4 of Decreto 42083 clarifies:
“Toda persona trabajadora, incluida la que tiene personal a cargo, que se vaya a desempeñar bajo la modalidad de teletrabajo, deberá suscribir con la parte empleadora un contrato escrito o adenda de teletrabajo.”
English translation: “Every worker, including those with staff under their charge, who will perform under the telework modality, must sign a written telework contract or addendum with the employer.”
Management and supervisory personnel may telework subject to the same requirements as other employees.
4.6 No Threshold Requirements
Unlike some jurisdictions, Costa Rican law does not establish minimum time or percentage thresholds for telework classification. Any amount of telework performed with information and communication technologies outside employer facilities falls under Law 9738’s scope.
Voluntariness and Reversibility Rights
5.1 Voluntary Nature of Telework
Article 2 of Law 9738 establishes the voluntary principle:
“El teletrabajo es voluntario, tanto para la persona teletrabajadora como para la persona empleadora, y se regirá en sus detalles por el acuerdo entre las partes, observando plenamente las disposiciones de la Ley 2, Código de Trabajo, del 27 de agosto de 1943, los instrumentos jurídicos de protección a los derechos humanos y los instrumentos jurídicos internacionales de protección de los derechos laborales y demás legislación laboral.”
English translation: “Telework is voluntary, both for the teleworking person and for the employing person, and shall be governed in its details by agreement between the parties, fully observing the provisions of Law 2, Labor Code, of August 27, 1943, legal instruments for the protection of human rights and international legal instruments for the protection of labor rights and other labor legislation.”
5.2 Mutual Consent Requirement
Article 2 continues:
“Puede ser acordado desde el principio de la relación laboral o posteriormente.”
English translation: “It may be agreed from the beginning of the employment relationship or subsequently.”
Article 6(a) of Law 9738 specifies:
“a) Cuando el teletrabajo no forma parte de la descripción inicial de las funciones del puesto, la persona empleadora y la persona teletrabajadora deberán suscribir conjuntamente un acuerdo voluntario, en el que se establecerá la información con las condiciones necesarias para la realización de sus funciones bajo esta modalidad de trabajo.”
English translation: “a) When telework is not part of the initial job description, the employer and teleworker must jointly sign a voluntary agreement, which will establish the information with the necessary conditions for performing their functions under this work modality.”
5.3 Employee Right to Request Revocation
Article 2 of Law 9738 establishes:
“Únicamente quien lo acuerde posteriormente puede solicitar la revocatoria sin que ello implique perjuicio o ruptura de la relación laboral bajo las condiciones que se establecen en esta ley, dicha solicitud deberá plantearse con al menos diez días naturales de anticipación, siempre y cuando sea justificado y siga un procedimiento elaborado al efecto por cada centro de trabajo.”
English translation: “Only the person who agrees to it subsequently may request revocation without this implying prejudice or rupture of the employment relationship under the conditions established in this law. Said request must be made at least ten calendar days in advance, provided it is justified and follows a procedure prepared for this purpose by each workplace.”
Requirements for employee-initiated revocation:
- Applies only when telework was agreed after employment relationship began
- Minimum 10 calendar days advance notice required
- Must be justified
- Must follow workplace-specific procedure
5.4 Employer Right to Revoke
Article 6(e) of Law 9738 states:
“e) La incorporación a la modalidad del teletrabajo es voluntaria tanto para la persona trabajadora como para la persona empleadora. La persona empleadora tiene la potestad de otorgar y revocar la modalidad de teletrabajo, cuando así lo considere conveniente, con fundamento en las políticas y los lineamientos emitidos al efecto; dicha revocatoria deberá plantearse con al menos diez días naturales de anticipación y aplica únicamente cuando la modalidad de teletrabajo haya sido acordada con posterioridad al inicio de la relación laboral.”
English translation: “e) Incorporation into the telework modality is voluntary for both the working person and the employing person. The employing person has the power to grant and revoke the telework modality, when they consider it convenient, based on policies and guidelines issued for this purpose; said revocation must be proposed with at least ten calendar days in advance and applies only when the telework modality was agreed after the beginning of the employment relationship.”
Article 7 of Decreto 42083 elaborates:
“Cuando una persona empleadora desee revocar la modalidad de teletrabajo otorgada a una persona trabajadora con posterioridad al inicio de la relación laboral, la decisión no debe implicar perjuicio o ruptura de la relación laboral, ni debe obedecer a prácticas discriminatorias o represalias.
La revocatoria deberá comunicarse a la persona teletrabajadora en el plazo de ley, al menos por escrito y debe detallar los motivos debidamente razonables y proporcionales en los que se respalda la decisión con fundamento en las políticas y los lineamientos emitidos al efecto por cada centro de trabajo.”
English translation: “When an employer wishes to revoke the telework modality granted to a worker after the beginning of the employment relationship, the decision must not imply prejudice or rupture of the employment relationship, nor should it obey discriminatory practices or reprisals.
The revocation must be communicated to the teleworker within the legal timeframe, at least in writing and must detail the duly reasonable and proportional reasons supporting the decision based on policies and guidelines issued for this purpose by each workplace.”
Requirements for employer-initiated revocation:
- Applies only when telework was agreed after employment relationship began
- Minimum 10 calendar days advance written notice required
- Must provide reasonable and proportional justification
- Cannot constitute discrimination or retaliation
- Must not prejudice or terminate employment relationship
- Must be based on workplace policies and guidelines
5.5 Initial Telework Agreements
Article 6(g) of Law 9738 addresses telework agreed at hiring:
“g) En los casos en que la modalidad de teletrabajo sea una condición acordada desde el inicio de la relación laboral, la persona teletrabajadora no podrá exigir posteriormente realizar su trabajo en las instalaciones físicas de la persona empleadora, a no ser que las partes de común acuerdo modifiquen lo inicialmente pactado.”
English translation: “g) In cases where the telework modality is a condition agreed from the beginning of the employment relationship, the teleworking person cannot subsequently demand to perform their work at the physical facilities of the employing person, unless the parties by mutual agreement modify what was initially agreed.”
When telework is part of the initial employment agreement, the employee cannot unilaterally demand to work on-site. Changes require mutual agreement.
Written Agreement Requirements
6.1 Mandatory Written Format
Article 7 of Law 9738 establishes:
“Para establecer una relación de teletrabajo regida por lo dispuesto en la presente ley, la persona empleadora y la persona teletrabajadora deberán suscribir un contrato de teletrabajo, el cual se sujete a esta ley y a las demás disposiciones que norman el empleo en Costa Rica. En este deberán especificarse, de forma clara, las condiciones en que se ejecutarán las labores, las obligaciones, los derechos y las responsabilidades que deben asumir las partes. En caso de que exista una relación laboral regulada por un contrato previamente suscrito, lo que procede es realizar una adenda a este con las condiciones previstas en la presente ley.”
English translation: “To establish a telework relationship governed by the provisions of this law, the employer and teleworker must sign a telework contract, which is subject to this law and other provisions governing employment in Costa Rica. This must clearly specify the conditions under which work will be performed, the obligations, rights and responsibilities that the parties must assume. If there is an existing employment relationship regulated by a previously signed contract, what proceeds is to make an addendum to it with the conditions provided in this law.”
Article 4 of Decreto 42083 reinforces:
“Toda persona trabajadora, incluida la que tiene personal a cargo, que se vaya a desempeñar bajo la modalidad de teletrabajo, deberá suscribir con la parte empleadora un contrato escrito o adenda de teletrabajo.”
English translation: “Every worker, including those with staff under their charge, who will perform under the telework modality, must sign a written telework contract or addendum with the employer.”
6.2 Required Contract Content
Article 5 of Decreto 42083 establishes minimum content requirements:
“El contrato o adenda de teletrabajo al deberá contener al menos los siguientes aspectos:
a) Las condiciones de servicio. b) Las labores que se deberán ejecutar bajo esta modalidad. c) Los medios tecnológicos y de ambiente requeridos. d) Los mecanismos de comunicación con la persona teletrabajadora. e) La forma de ejecutar el mismo en condiciones de tiempo y si es posible de espacio. f) Los días y horarios en que la persona teletrabajadora ejecutará la modalidad. g) Las responsabilidades en cuanto a la custodia de los elementos de trabajo. h) El procedimiento de la asignación del trabajo por parte de la persona empleadora y la entrega del trabajo por parte de la persona teletrabajadora. i) Las medidas de seguridad informática que debe conocer y cumplir la persona teletrabajadora.”
English translation: “The telework contract or addendum must contain at least the following aspects:
a) Service conditions. b) Work to be performed under this modality. c) Required technological and environmental means. d) Communication mechanisms with the teleworker. e) How to execute it in terms of time and if possible space. f) Days and schedules in which the teleworker will execute the modality. g) Responsibilities regarding custody of work elements. h) Procedure for work assignment by the employer and work delivery by the teleworker. i) Information security measures that the teleworker must know and comply with.”
6.3 Conformity with Labor Code
Article 6(b) of Law 9738 mandates:
“b) Ningún acuerdo suscrito para teletrabajo podrá contravenir lo estipulado en la Ley N.º 2, Código de Trabajo, de 27 de agosto de 1943, en lo que respecta a la jornada laboral.”
English translation: “b) No agreement signed for telework may contravene the provisions of Law No. 2, Labor Code, of August 27, 1943, regarding working hours.”
Telework agreements cannot reduce protections established in the Labor Code.
6.4 Pre-Implementation Employer Obligations
Article 3 of Decreto 42083 requires employers to complete before implementing telework:
“a) Determinar los puestos de trabajo aptos para la modalidad del teletrabajo.
b) Elaborar y divulgar entre las personas trabajadoras, un documento en el que se indiquen las condiciones del entorno que debe tener la persona trabajadora para desempeñarse en la modalidad de teletrabajo.”
English translation: “a) Determine positions suitable for the telework modality.
b) Prepare and disseminate among workers, a document indicating the environmental conditions that the worker must have to perform in the telework modality.”
Article 2(a) defines environmental conditions:
“Condiciones del entorno de la persona teletrabajadora: conjunto de requerimientos y especificaciones, que la persona empleadora debe establecer, para que la persona teletrabajadora pueda desempeñarse en la modalidad de teletrabajo, tales como herramientas tecnológicas mínimas, conectividad y todos aquellos otros requerimientos que resulten indispensables para el correcto desempeño de sus labores.”
English translation: “Environmental conditions of the teleworker: set of requirements and specifications that the employer must establish so that the teleworker can perform in the telework modality, such as minimum technological tools, connectivity and all other requirements that are essential for the correct performance of their duties.”
6.5 Measurement and Evaluation Criteria
Article 6(d) of Law 9738 requires:
“d) Los criterios de medición, evaluación y control de la persona teletrabajadora serán previamente determinados en el acuerdo o adenda a suscribir, y deberán ser proporcionales a los aplicados en su centro de trabajo.”
English translation: “d) The measurement, evaluation and control criteria for the teleworker shall be previously determined in the agreement or addendum to be signed, and must be proportional to those applied at their workplace.”
Performance standards must be comparable to on-site workers.
Employer Legal Obligations
7.1 Equipment and Technology Provision
Article 8(a) of Law 9738 establishes:
“a) Proveer y garantizar el mantenimiento de los equipos, los programas, el valor de la energía determinado según la forma de mediación posible y acordada entre las partes y los viáticos, en caso de que las labores asignadas lo ameriten. La disposición anterior podrá ser variada en aquellos casos en que el empleado, por voluntad propia, solicite la posibilidad de realizar teletrabajo con su equipo personal y la persona empleadora acepte, lo cual debe quedar claro en el contrato o adenda y exime de responsabilidad a la persona empleadora sobre el uso del equipo propiedad de la persona teletrabajadora. En estos casos, dado que el equipo informático es propiedad de la persona teletrabajadora, esta deberá permitir a la persona empleadora el libre acceso a la información propiedad del patrono, ya sea durante el desarrollo de la relación laboral, o bien, al momento de finalizar el vínculo contractual. Dicho acceso a la información debe darse en todo momento, en presencia de la persona teletrabajadora, respetando sus derechos de intimidad y dignidad.”
English translation: “a) Provide and guarantee maintenance of equipment, programs, energy value determined according to the form of measurement possible and agreed between the parties and travel expenses, in case the assigned work warrants it. The foregoing provision may be varied in cases where the employee, of their own volition, requests the possibility of teleworking with their personal equipment and the employer accepts, which must be clear in the contract or addendum and exempts the employer from responsibility for the use of equipment owned by the teleworker. In these cases, since the computer equipment is owned by the teleworker, they must allow the employer free access to information owned by the employer, either during the development of the employment relationship, or at the time of terminating the contractual relationship. Said access to information must occur at all times, in the presence of the teleworker, respecting their rights to privacy and dignity.”
Default employer obligations:
- Provide equipment (computers, peripherals)
- Provide software/programs
- Provide energy cost reimbursement (per agreed measurement method)
- Provide travel expenses when work requires it
- Guarantee equipment maintenance
When employee uses personal equipment:
- Must be explicitly agreed in writing in contract/addendum
- Employer exempted from equipment maintenance responsibility
- Employee must allow employer access to work-related information
- Access must occur in employee’s presence
- Must respect employee privacy and dignity rights
7.2 Training Requirements
Article 8(b) of Law 9738 requires:
“b) Capacitar para el adecuado manejo y uso de los equipos y programas necesarios para desarrollar sus funciones.”
English translation: “b) Train for the proper handling and use of equipment and programs necessary to perform their functions.”
Employers must provide training on telework-specific equipment and software.
7.3 Occupational Health and Safety Information
Article 8(c) of Law 9738 mandates:
“c) Informar sobre el cumplimiento de las normas y directrices relacionadas con la salud ocupacional y prevención de los riesgos de trabajo, según lo establecido en el ordenamiento jurídico vigente para esta materia.”
English translation: “c) Inform about compliance with norms and guidelines related to occupational health and prevention of work risks, as established in the current legal system for this matter.”
7.4 Service Interruption Coordination
Article 8(d) of Law 9738 requires:
“d) Coordinar la forma de restablecer las funciones de la persona teletrabajadora, ante situaciones en las que no pueda realizar sus labores o estas se vean interrumpidas.”
English translation: “d) Coordinate how to restore the teleworker’s functions, in situations where they cannot perform their work or these are interrupted.”
7.5 Salary Payment During Work Impossibility
Article 8(e) of Law 9738 establishes:
“e) Reconocer el salario al empleado por no poder teletrabajar en aquellos casos donde:
1- La persona teletrabajadora no reciba las herramientas o los programas necesarios para realizar las labores o no se le delegue trabajo o insumos.
2- El equipo se dañe y la persona teletrabajadora lo haya reportado en un plazo no mayor a veinticuatro horas.
3- Los sistemas operativos o las tecnologías de la empresa no le permitan a la persona teletrabajadora realizar sus funciones y esta situación sea debidamente reportada en un plazo no mayor a veinticuatro horas.”
English translation: “e) Recognize salary to the employee for not being able to telework in those cases where:
1- The teleworker does not receive the necessary tools or programs to perform the work or is not delegated work or inputs.
2- The equipment is damaged and the teleworker has reported it within no more than twenty-four hours.
3- The operating systems or company technologies do not allow the teleworker to perform their functions and this situation is duly reported within no more than twenty-four hours.”
Employers must pay salary when telework is impossible due to employer-controlled factors, provided employee reports within 24 hours.
7.6 Confidentiality Protection
Article 8(a) of Law 9738 establishes confidentiality requirements:
“Con independencia de la propiedad de la herramienta informática, la persona teletrabajadora deberá guardar confidencialidad respecto a la información propiedad de la persona empleadora, o bien, a los datos que tenga acceso como consecuencia de la relación laboral.”
English translation: “Regardless of ownership of the computer tool, the teleworker must maintain confidentiality regarding information owned by the employer, or data they have access to as a consequence of the employment relationship.”
7.7 International Telework Obligations
Article 11 of Law 9738 (added by Law 10673) establishes additional obligations for international telework:
“Cuando la persona empleadora, dentro de sus facultades legales, le solicite a la persona teletrabajadora realizar teletrabajo en el extranjero, siempre que haya un consentimiento de la persona teletrabajadora, debe asumir todas las obligaciones establecidas en la presente ley y debe proveer los instrumentos tecnológicos, equipo, programas correspondientes, así como los seguros de riesgo de trabajo y otros requeridos para el debido ejercicio de su teletrabajo en el extranjero.”
English translation: “When the employer, within their legal powers, requests the teleworker to perform telework abroad, provided there is consent from the teleworker, they must assume all obligations established in this law and must provide the technological instruments, equipment, corresponding programs, as well as work risk insurance and others required for the proper exercise of their telework abroad.”
For telework performed abroad, employers must provide all technology, equipment, programs, and required insurance including extraterritorial work risk coverage.
7.8 Modification Restrictions
Article 8 of Law 9738 concludes:
“Lo estipulado en este artículo podrá ser variado en el contrato o adenda de teletrabajo por un mutuo acuerdo entre las partes, siempre y cuando los cambios no sean en perjuicio de las personas trabajadoras, respecto a los derechos y las garantías mínimas reconocidas en este artículo, ni contravengan los derechos contenidos en la Ley N.º 2, Código de Trabajo, de 27 de agosto de 1943, y demás legislación laboral, ni varíen lo relacionado con derechos irrenunciables.”
English translation: “What is stipulated in this article may be varied in the telework contract or addendum by mutual agreement between the parties, provided that the changes are not to the detriment of workers, regarding the minimum rights and guarantees recognized in this article, nor contravene the rights contained in Law No. 2, Labor Code, of August 27, 1943, and other labor legislation, nor vary what is related to inalienable rights.”
Modifications cannot reduce minimum protections or violate inalienable labor rights.
Equipment and Expense Legal Requirements
8.1 Default Equipment Provision
As established in Article 8(a) of Law 9738, the default rule requires employers to:
“Proveer y garantizar el mantenimiento de los equipos, los programas, el valor de la energía determinado según la forma de mediación posible y acordada entre las partes y los viáticos, en caso de que las labores asignadas lo ameriten.”
English translation: “Provide and guarantee maintenance of equipment, programs, energy value determined according to the form of measurement possible and agreed between the parties and travel expenses, in case the assigned work warrants it.”
8.2 Covered Equipment and Expenses
Employer obligations include:
Equipment (equipos):
- Computers (desktop or laptop as required)
- Peripherals (keyboard, mouse, monitor)
- Communication devices (phones, headsets)
- Other necessary technological tools
Programs (programas):
- Required software applications
- Operating system licenses
- Communication platforms
- Security software
Energy costs (valor de la energía):
- Determined by measurement method agreed between parties
- Must be explicitly agreed in contract/addendum
Travel expenses (viáticos):
- Applicable when assigned work requires travel
- Follows company travel expense policies
8.3 Personal Equipment Exception
Article 8(a) allows deviation from employer provision:
“La disposición anterior podrá ser variada en aquellos casos en que el empleado, por voluntad propia, solicite la posibilidad de realizar teletrabajo con su equipo personal y la persona empleadora acepte, lo cual debe quedar claro en el contrato o adenda y exime de responsabilidad a la persona empleadora sobre el uso del equipo propiedad de la persona teletrabajadora.”
English translation: “The foregoing provision may be varied in cases where the employee, of their own volition, requests the possibility of teleworking with their personal equipment and the employer accepts, which must be clear in the contract or addendum and exempts the employer from responsibility for the use of equipment owned by the teleworker.”
Requirements for personal equipment use:
- Employee must voluntarily request
- Employer must accept
- Must be explicitly stated in written contract/addendum
- Employer exempted from equipment maintenance
- Employee retains equipment ownership
8.4 Information Access When Using Personal Equipment
Article 8(a) continues:
“En estos casos, dado que el equipo informático es propiedad de la persona teletrabajadora, esta deberá permitir a la persona empleadora el libre acceso a la información propiedad del patrono, ya sea durante el desarrollo de la relación laboral, o bien, al momento de finalizar el vínculo contractual. Dicho acceso a la información debe darse en todo momento, en presencia de la persona teletrabajadora, respetando sus derechos de intimidad y dignidad.”
English translation: “In these cases, since the computer equipment is owned by the teleworker, they must allow the employer free access to information owned by the employer, either during the development of the employment relationship, or at the time of terminating the contractual relationship. Said access to information must occur at all times, in the presence of the teleworker, respecting their rights to privacy and dignity.”
When employees use personal equipment:
- Employer retains right to access work-related information
- Access must occur in employee’s presence
- Must respect employee privacy and dignity rights
- Applies during employment and at termination
8.5 Environmental Conditions
Article 2(a) of Decreto 42083 defines:
“Condiciones del entorno de la persona teletrabajadora: conjunto de requerimientos y especificaciones, que la persona empleadora debe establecer, para que la persona teletrabajadora pueda desempeñarse en la modalidad de teletrabajo, tales como herramientas tecnológicas mínimas, conectividad y todos aquellos otros requerimientos que resulten indispensables para el correcto desempeño de sus labores.”
English translation: “Environmental conditions of the teleworker: set of requirements and specifications that the employer must establish so that the teleworker can perform in the telework modality, such as minimum technological tools, connectivity and all other requirements that are essential for the correct performance of their duties.”
Article 3(b) requires employers to:
“b) Elaborar y divulgar entre las personas trabajadoras, un documento en el que se indiquen las condiciones del entorno que debe tener la persona trabajadora para desempeñarse en la modalidad de teletrabajo.”
English translation: “b) Prepare and disseminate among workers, a document indicating the environmental conditions that the worker must have to perform in the telework modality.”
Employers must document and communicate minimum connectivity and environmental requirements.
8.6 No Obligation for Non-Agreed Expenses
The law does not mandate employer reimbursement for expenses not explicitly agreed in the telework contract or addendum. Any expense sharing beyond legally required equipment must be mutually agreed and documented in writing.
Working Hours and Overtime Regulations
9.1 Labor Code Limits Apply
Article 6(b) of Law 9738 establishes:
“b) Ningún acuerdo suscrito para teletrabajo podrá contravenir lo estipulado en la Ley N.º 2, Código de Trabajo, de 27 de agosto de 1943, en lo que respecta a la jornada laboral.”
English translation: “b) No agreement signed for telework may contravene the provisions of Law No. 2, Labor Code, of August 27, 1943, regarding working hours.”
All Labor Code working hour limits apply to teleworkers.
9.2 Maximum Working Hours
Article 136 of the Labor Code (Ley N° 2) establishes maximum hours by shift type:
Jornada diurna (Daytime shift): “La jornada diurna no podrá ser mayor de ocho horas en el día ni de cuarenta y ocho horas por semana, siendo su horario el comprendido entre las cinco y las diecinueve horas.”
English translation: “The daytime shift cannot exceed eight hours per day or forty-eight hours per week, with its schedule between 5:00 a.m. and 7:00 p.m.”
Jornada nocturna (Night shift): “La jornada nocturna no podrá ser mayor de seis horas en un día ni de treinta y seis horas por semana, siendo su horario el comprendido entre las diecinueve y las cinco horas.”
English translation: “The night shift cannot exceed six hours per day or thirty-six hours per week, with its schedule between 7:00 p.m. and 5:00 a.m.”
Jornada mixta (Mixed shift): “La jornada mixta no podrá ser mayor de siete horas en un día ni de cuarenta y dos horas por semana.”
English translation: “The mixed shift cannot exceed seven hours per day or forty-two hours per week.”
These limits apply identically to teleworkers.
9.3 Schedule Flexibility
Article 6(c) of Law 9738 permits:
“c) El horario de la persona teletrabajadora podrá ser flexible dentro de los límites establecidos en el inciso b), siempre y cuando sea previamente acordado con su jefatura y no afecte el normal desarrollo de las actividades y los procesos de trabajo.”
English translation: “c) The teleworker’s schedule may be flexible within the limits established in subsection b), provided it is previously agreed with their supervisor and does not affect the normal development of activities and work processes.”
Requirements for flexible schedules:
- Must respect maximum daily/weekly hour limits
- Requires prior agreement with supervisor
- Cannot disrupt work activities or processes
- Must be documented in telework agreement
Article 2(b) of Decreto 42083 defines:
“Horario de teletrabajo: distribución diaria de las horas que componen la jornada laboral de una persona teletrabajadora, el cual podrá ser flexible, siempre y cuando se ajuste a los límites legales establecidos para las distintas jornadas de trabajo.”
English translation: “Telework schedule: daily distribution of hours that make up the working day of a teleworker, which may be flexible, provided it adjusts to the legal limits established for different work shifts.”
9.4 Overtime Regulations
Article 139 of the Labor Code establishes overtime compensation:
“Las horas extraordinarias se pagarán con un cincuenta por ciento más de los salarios mínimos o de los salarios superiores a éstos que se hubieren estipulado.”
English translation: “Overtime hours shall be paid with fifty percent more than minimum wages or wages higher than these that have been stipulated.”
Overtime rate: Regular hourly rate + 50%
Article 140 of the Labor Code limits overtime:
“La jornada ordinaria sumada a la extraordinaria no podrá ser mayor de doce horas.”
English translation: “The ordinary working day added to the extraordinary cannot exceed twelve hours.”
Maximum daily total: 12 hours (ordinary + overtime combined)
These overtime provisions apply equally to teleworkers.
9.5 Rest Period Requirements
Article 136 of the Labor Code (referenced in Decreto 42083 Considerando III) establishes mandatory rest periods.
The Labor Code requires employers to provide minimum 30 minutes rest for meals during 8-hour shifts.
Article 152 establishes weekly rest:
“Toda persona trabajadora tendrá derecho al descanso de un día después de cada seis días consecutivos de trabajo.”
English translation: “Every worker shall have the right to rest for one day after each six consecutive days of work.”
Minimum weekly rest: 24 consecutive hours after six work days
9.6 Schedule Documentation Requirements
Article 5(f) of Decreto 42083 requires telework contracts to specify:
“f) Los días y horarios en que la persona teletrabajadora ejecutará la modalidad.”
English translation: “f) Days and schedules in which the teleworker will execute the modality.”
Specific work days and hours must be documented in written telework agreements.
Resources
18.1 Ministerio de Trabajo y Seguridad Social (MTSS)
Primary Authority for Telework Regulation
Official Name: Ministerio de Trabajo y Seguridad Social de la República de Costa Rica
Main Office:
- Address: Edificio Presbítero Benjamín Núñez, Barrio Tournón, San José, Costa Rica
- Phone: (506) 2542-0000
- Hours: Monday to Friday, 8:00 AM to 4:00 PM (continuous schedule)
- Website: https://www.mtss.go.cr/
- Email: Contact forms available on website
Source: https://www.mtss.go.cr/contactenos/
Dirección Nacional de Inspección (National Inspection Directorate)
- Function: Labor law compliance inspection and enforcement
- Contact: Through main MTSS number
- Website: https://www.mtss.go.cr/elministerio/estructura/direccion-nacional-de-inspeccion/direccion-nacional-de-inspeccion.html
Dirección de Asuntos Laborales (Directorate of Labor Affairs)
- Function: Labor relations, collective bargaining, conflict resolution
- Website: https://www.mtss.go.cr/elministerio/estructura/direccion-de-asuntos-laborales/direccion-asuntos-laborales.html
Dirección Nacional de Empleo (National Employment Directorate)
- Function: Employment services, labor migration
- Email: [email protected]
- Website: https://www.mtss.go.cr/elministerio/estructura/direccion-empleo/direccion-nacional-empleo.html
Source: https://www.mtss.go.cr/
18.2 Caja Costarricense de Seguro Social (CCSS)
Social Security Authority
Official Name: Caja Costarricense de Seguro Social
Function: Social security contributions, health insurance, pensions
Contact:
- Website: https://www.ccss.sa.cr/
- Phone: (506) 2539-0000
- Various regional offices throughout Costa Rica
18.3 Instituto Nacional de Seguros (INS)
Work Risk Insurance Authority
Official Name: Instituto Nacional de Seguros
Function: Work risk insurance (Seguro de Riesgos de Trabajo), including extraterritorial coverage
Contact:
- Website: https://www.ins-cr.com/
- Phone: (506) 2287-6000
- Regional offices available
18.4 Sistema Costarricense de Información Jurídica (SCIJ)
Legal Information System
Official Name: Sistema Costarricense de Información Jurídica – Procuraduría General de la República
Function: Official repository of Costa Rican legislation
Access:
- Website: https://pgrweb.go.cr/scij/
- All laws, decrees, and regulations available for consultation
- Free public access
Law 9738 full text: https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=89753
Decreto 42083 full text: https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=90342&nValor3=118927&strTipM=TC
18.5 Ministerio de Hacienda
Tax Authority
Official Name: Ministerio de Hacienda de Costa Rica
Function: Tax administration, income tax matters
Contact:
- Website: https://www.hacienda.go.cr/
- Phone: (506) 2539-4600
18.6 Dirección General de Migración y Extranjería
Immigration Authority
Official Name: Dirección General de Migración y Extranjería
Function: Immigration status, work permits, visa matters
Contact:
- Website: https://www.migracion.go.cr/
- Phone: (506) 2299-8000
18.7 Tribunales de Trabajo
Labor Courts
Function: Judicial resolution of labor disputes
Access: Through Costa Rican judicial system
- Website: https://www.poder-judicial.go.cr/
- Various labor courts throughout country
Primary Legal Sources
Ley N° 9738 – Ley para regular el teletrabajo Date: September 18, 2019 Effective: October 10, 2019 Last amended: March 17, 2025 (by Law 10673) Official URL: https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=89753 System: Sistema Costarricense de Información Jurídica (SCIJ) Publisher: Procuraduría General de la República Accessed: December 2024
Decreto Ejecutivo N° 42083-MP-MTSS-MIDEPLAN-MICITT Title: Reglamento para regular el teletrabajo Date: December 20, 2019 Effective: December 20, 2019 Official URL: https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=90342&nValor3=118927&strTipM=TC System: Sistema Costarricense de Información Jurídica (SCIJ) Publisher: Procuraduría General de la República Accessed: December 2024
Ley N° 10168 Title: Reforma del inciso d) del artículo 9 de la Ley 9738, para garantizar la desconexión laboral de los trabajadores Date: March 30, 2022 Published: La Gaceta, April 25, 2022 Effective: May 5, 2022 Official URL: https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=96785&nValor3=129851&strTipM=TC System: Sistema Costarricense de Información Jurídica (SCIJ) Publisher: Procuraduría General de la República Accessed: December 2024
Ley N° 10673 Title: Ley para detallar explícitamente el teletrabajo en el extranjero, evitando interpretaciones subjetivas Date: March 17, 2025 Official URL: https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=89753 System: Sistema Costarricense de Información Jurídica (SCIJ) Publisher: Procuraduría General de la República Accessed: December 2024
Código de Trabajo – Ley N° 2 Date: August 27, 1943 (with amendments) Official URL: https://pgrweb.go.cr/scij/Busqueda/Normativa/Normas/nrm_texto_completo.aspx?param1=NRTC&nValor1=1&nValor2=8045&nValor3=101952&strTipM=TC System: Sistema Costarricense de Información Jurídica (SCIJ) Publisher: Procuraduría General de la República Relevant articles: 135-152 (working hours), 18-29 (contracts), 193-304 (occupational risks) Accessed: December 2024
Government Authority Sources
Ministerio de Trabajo y Seguridad Social (MTSS) Official website: https://www.mtss.go.cr/ Contact page: https://www.mtss.go.cr/contactenos/ Legal framework: https://www.mtss.go.cr/elministerio/marco-legal/marco-legal.html Telework section: https://www.mtss.go.cr/elministerio/despacho/teletrabajo.html Accessed: December 2024
Dirección de Asuntos Laborales Official page: https://www.mtss.go.cr/elministerio/estructura/direccion-de-asuntos-laborales/direccion-asuntos-laborales.html Accessed: December 2024
Dirección Nacional de Empleo Official page: https://www.mtss.go.cr/elministerio/estructura/direccion-empleo/direccion-nacional-empleo.html Accessed: December 2024
Related Official Sources
Caja Costarricense de Seguro Social (CCSS) Official website: https://www.ccss.sa.cr/ Social security information Accessed: December 2024
Instituto Nacional de Seguros (INS) Official website: https://www.ins-cr.com/ Work risk insurance information Accessed: December 2024
Sistema Costarricense de Información Jurídica Main portal: https://pgrweb.go.cr/scij/ Database: Sistema Nacional de Legislación Vigente (SINALEVI) Publisher: Procuraduría General de la República Accessed: December 2024
Information About Information
Publication Dates: Law 9738: Published La Gaceta September 18, 2019 Decreto 42083: Published La Gaceta December 20, 2019 Law 10168: Published La Gaceta April 25, 2022 Law 10673: Published March 17, 2025
Last Guide Update: December 2024
Important Notice: This guide compiles information from official Costa Rican government sources as of December 2024. Laws, regulations, and administrative practices may change. This guide does NOT constitute legal advice. Readers must:
- Verify current legal provisions with official sources
- Consult licensed Costa Rican legal professionals
- Contact relevant government authorities for specific situations
- Review most recent published regulations
- Consider jurisdiction-specific interpretations
Official Legal Authority: Only the official texts published in La Gaceta (Diario Oficial) and the Sistema Costarricense de Información Jurídica have legal force. This guide is for informational purposes only.
Currency of Information: While every effort has been made to ensure accuracy, legislative and administrative changes occur frequently. Users must independently verify information currency before relying on this guide for any decision.
Frequently Asked Questions
19.1 Scope and Applicability
Q: Does telework law apply to all employers in Costa Rica?
Article 2 of Law 9738 states: “Queda sometido al ámbito de aplicación de la presente ley tanto el sector privado como toda la Administración Pública, centralizada y descentralizada, incluyendo aquellos entes pertenecientes al régimen municipal, así como las instituciones autónomas y semiautónomas, las empresas públicas y cualquier otro ente perteneciente al sector público.”
English: The law applies to both private sector and all Public Administration entities.
Q: Can independent contractors be teleworkers under this law?
Article 1 of Decreto 42083 states: “Quedan excluidas de la aplicación de la presente regulación, aquellas labores que no estén sujetas a una relación laboral.”
English: Work not subject to a labor relationship is excluded.
Telework law applies only to subordinate employment relationships, not independent contractors.
Q: Is there a minimum number of days per week required to be considered telework?
No. Costa Rican law does not establish minimum time thresholds. Article 3(a) defines telework as work performed outside employer facilities using technology, without specifying duration.
19.2 Written Agreements
Q: Is a written telework agreement mandatory?
Article 7 of Law 9738 states: “Para establecer una relación de teletrabajo regida por lo dispuesto en la presente ley, la persona empleadora y la persona teletrabajadora deberán suscribir un contrato de teletrabajo […] En caso de que exista una relación laboral regulada por un contrato previamente suscrito, lo que procede es realizar una adenda a este.”
English: A written telework contract or addendum is mandatory.
Q: What must a telework agreement include?
Article 5 of Decreto 42083 requires minimum content: “(a) Las condiciones de servicio. (b) Las labores que se deberán ejecutar bajo esta modalidad. (c) Los medios tecnológicos y de ambiente requeridos. (d) Los mecanismos de comunicación con la persona teletrabajadora. (e) La forma de ejecutar el mismo en condiciones de tiempo y si es posible de espacio. (f) Los días y horarios en que la persona teletrabajadora ejecutará la modalidad. (g) Las responsabilidades en cuanto a la custodia de los elementos de trabajo. (h) El procedimiento de la asignación del trabajo por parte de la persona empleadora y la entrega del trabajo por parte de la persona teletrabajadora. (i) Las medidas de seguridad informática.”
English: Service conditions, work to be performed, technology required, communication mechanisms, time/space conditions, schedules, custody responsibilities, work assignment procedures, information security measures.
19.3 Voluntariness and Reversibility
Q: Can an employer force an employee to telework?
Article 2 of Law 9738 states: “El teletrabajo es voluntario, tanto para la persona teletrabajadora como para la persona empleadora.”
English: Telework is voluntary for both employee and employer. Employers cannot unilaterally impose telework.
Q: Can an employee demand to return to on-site work?
Article 2 states: “Únicamente quien lo acuerde posteriormente puede solicitar la revocatoria sin que ello implique perjuicio o ruptura de la relación laboral bajo las condiciones que se establecen en esta ley, dicha solicitud deberá plantearse con al menos diez días naturales de anticipación, siempre y cuando sea justificado y siga un procedimiento elaborado al efecto por cada centro de trabajo.”
English: Only employees who agreed to telework after employment began can request revocation, with 10 days advance notice, justification, and following workplace procedures.
Article 6(g) adds: “En los casos en que la modalidad de teletrabajo sea una condición acordada desde el inicio de la relación laboral, la persona teletrabajadora no podrá exigir posteriormente realizar su trabajo en las instalaciones físicas de la persona empleadora.”
English: Employees hired for telework positions cannot demand on-site work.
Q: Can an employer revoke telework?
Article 6(e) of Law 9738 states: “La persona empleadora tiene la potestad de otorgar y revocar la modalidad de teletrabajo, cuando así lo considere conveniente, con fundamento en las políticas y los lineamientos emitidos al efecto; dicha revocatoria deberá plantearse con al menos diez días naturales de anticipación y aplica únicamente cuando la modalidad de teletrabajo haya sido acordada con posterioridad al inicio de la relación laboral.”
English: Employers can revoke telework agreed after employment began, with 10 days notice, based on policies and guidelines.
Article 7 of Decreto 42083 adds: “la decisión no debe implicar perjuicio o ruptura de la relación laboral, ni debe obedecer a prácticas discriminatorias o represalias.”
English: Revocation cannot prejudice employment relationship or be discriminatory/retaliatory.
19.4 Equipment and Expenses
Q: Must employers provide equipment for telework?
Article 8(a) of Law 9738 states: “Proveer y garantizar el mantenimiento de los equipos, los programas, el valor de la energía determinado según la forma de mediación posible y acordada entre las partes y los viáticos, en caso de que las labores asignadas lo ameriten.”
English: Yes, employers must provide equipment, programs, energy costs (per agreed measurement), and travel expenses when warranted.
Exception: “La disposición anterior podrá ser variada en aquellos casos en que el empleado, por voluntad propia, solicite la posibilidad de realizar teletrabajo con su equipo personal y la persona empleadora acepte, lo cual debe quedar claro en el contrato o adenda.”
English: Employees may voluntarily request to use personal equipment with employer agreement in writing.
Q: Must employers pay for internet service?
The law does not specifically mandate internet payment. Article 8(a) requires “el valor de la energía determinado según la forma de mediación posible y acordada entre las partes” (energy value per agreed measurement method).
Internet costs must be explicitly agreed in the telework contract/addendum if employer will reimburse.
Q: What happens if employer-provided equipment breaks?
Article 8(e) requires employers to: “Reconocer el salario al empleado por no poder teletrabajar en aquellos casos donde […] 2- El equipo se dañe y la persona teletrabajadora lo haya reportado en un plazo no mayor a veinticuatro horas.”
English: Employers must pay salary when equipment damage prevents work, if employee reports within 24 hours.
Article 9(c) requires employees to: “Informar en un plazo no mayor a veinticuatro horas a la persona empleadora […] cuando las herramientas, los materiales y demás implementos afines […] sufran algún daño, extravío, robo, destrucción.”
English: Employees must report equipment damage within 24 hours.
19.5 Working Hours
Q: What are the maximum working hours for teleworkers?
Article 6(b) of Law 9738 states: “Ningún acuerdo suscrito para teletrabajo podrá contravenir lo estipulado en la Ley N.º 2, Código de Trabajo, de 27 de agosto de 1943, en lo que respecta a la jornada laboral.”
English: Labor Code limits apply.
Article 136 of the Labor Code establishes:
- Daytime: Maximum 8 hours/day, 48 hours/week (5:00 AM – 7:00 PM)
- Night: Maximum 6 hours/day, 36 hours/week (7:00 PM – 5:00 AM)
- Mixed: Maximum 7 hours/day, 42 hours/week
Q: Can teleworkers have flexible schedules?
Article 6(c) of Law 9738 permits: “El horario de la persona teletrabajadora podrá ser flexible dentro de los límites establecidos en el inciso b), siempre y cuando sea previamente acordado con su jefatura y no afecte el normal desarrollo de las actividades y los procesos de trabajo.”
English: Yes, within legal limits, with supervisor agreement, not affecting work processes.
Q: How is overtime paid for teleworkers?
Article 139 of the Labor Code applies: “Las horas extraordinarias se pagarán con un cincuenta por ciento más de los salarios mínimos o de los salarios superiores a éstos que se hubieren estipulado.”
English: Overtime paid at regular rate plus 50%.
19.6 Right to Disconnect
Q: What is the right to digital disconnection?
Article 9(d) of Law 9738 (as amended by Law 10168) states: “con el fin de garantizar el respeto de su tiempo de descanso, vacaciones, permisos y su intimidad personal y familiar, la persona teletrabajadora tendrá derecho a la desconexión digital fuera de la jornada u horario establecido, salvo que se trate de situaciones imprevistas y urgentes, en las que se debe contar con su anuencia.”
English: Teleworkers have right to disconnect outside working hours, except for unforeseen and urgent situations requiring their consent.
Effective: May 5, 2022
Q: Can employers contact teleworkers outside working hours?
Only for “situaciones imprevistas y urgentes” (unforeseen and urgent situations) requiring employee consent.
Routine matters outside working hours violate disconnection rights.
Q: What are penalties for violating disconnection rights?
Law 10168 does not establish specific penalties. Enforcement follows general labor law through:
- MTSS Dirección Nacional de Inspección complaints
- Labor Court claims
19.7 International Telework
Q: Can Costa Rican employees telework from abroad?
Article 2 of Law 9738 (as amended by Law 10673) states: “El teletrabajo se podrá dar tanto en el ámbito nacional como en el extranjero.”
English: Yes, telework may occur nationally and abroad.
Q: What are employer obligations for international telework?
Article 11 of Law 9738 (added by Law 10673) requires: “debe asumir todas las obligaciones establecidas en la presente ley y debe proveer los instrumentos tecnológicos, equipo, programas correspondientes, así como los seguros de riesgo de trabajo y otros requeridos para el debido ejercicio de su teletrabajo en el extranjero.”
English: All Law 9738 obligations apply, plus employer must provide all technology, equipment, and work risk insurance with extraterritorial coverage.
Article 10 adds: “Cuando la persona trabajadora realice sus funciones en el extranjero, la persona empleadora deberá suscribir la cobertura de extraterritorialidad en las pólizas de riesgos de trabajo.”
English: Employers must obtain extraterritoriality coverage in work risk policies.
Q: Do tax or social security rules change for international telework?
Law 9738 does not address tax or social security specifics for international telework. Employers and employees must consult:
- Tax advisors in both jurisdictions
- CCSS regarding social security
- Immigration authorities regarding work permits
- International tax treaties
19.8 Rights and Protections
Q: Do teleworkers have the same rights as on-site workers?
Article 6 of Law 9738 states: “El teletrabajo modificará única y exclusivamente la organización y la forma en que se efectúa el trabajo, sin afectar las condiciones de la relación laboral de la persona teletrabajadora, quien mantiene los mismos beneficios y obligaciones de aquellos que desarrollen funciones equiparables.”
English: Yes, teleworkers maintain same benefits and obligations as comparable on-site workers.
Q: Are teleworkers protected from discrimination?
Article 6(f) states: “No podrá utilizarse el teletrabajo como medio para propiciar tratos discriminatorios en perjuicio de las personas trabajadoras. Las personas teletrabajadoras tienen el mismo acceso a la formación y a las oportunidades de desarrollo de la carrera administrativa y profesional.”
English: Telework cannot be used for discriminatory treatment. Teleworkers have equal training and career development access.
Q: Does work risk insurance cover teleworkers?
Article 10 states: “En lo que respecta a los riesgos del trabajo, para el teletrabajo, tanto nacional como en el extranjero, se aplicarán las pólizas previstas para el trabajo presencial.”
English: Yes, same work risk insurance applies as for on-site work.
“Se consideran riesgos de trabajo, en la modalidad de teletrabajo, los accidentes y las enfermedades que ocurran a los teletrabajadores con ocasión o a consecuencia del teletrabajo.”
English: Work accidents and illnesses occurring due to telework are covered.
19.9 Employer Recognition Program
Q: What is the “Tele-Empleadora” recognition?
Article 8 of Decreto 42083 creates: “un reconocimiento a aquellas personas empleadoras físicas o jurídicas, públicas o privadas denominadas para este efecto persona ‘Tele-empleadora’; a quienes incorporen buenas prácticas en la aplicación y fomento de la modalidad de Teletrabajo.”
English: Annual recognition for employers demonstrating good telework practices.
Requirements include:
- Minimum 10% workforce in telework
- No labor violations past year
- Current on taxes and social security
- Demonstrated good practices
Awarded annually September 18.
Q: Does recognition provide tax benefits?
Article 5 of Law 9738 specifies: “tomando en cuenta que no podrán ser de carácter económico.”
English: No, recognition cannot be economic in nature. No tax benefits provided.