The plenary of the Legislative Assembly of Costa Rica approved yesterday in the first debate the Project 21,522 called: ¨Authorization of Forgiveness for the Formalization and Collection of Social Security Charges. "
The aim of this project is to promote the collection of social charges by authorizing the CCSS to forgive debts of employers and independent workers so that these people can resume their obligations with the said institution.
In the case of independent workers, the forgiveness would be both the principal and the fines, surcharges, and accrued interest. In the case of employers, only accumulated debts for fines, surcharges, and interest would be forgiven, not the principal.
Two aspects that have generated criticism in relation to this proposal, considering that it is discriminatory, are: on the one hand, the omission of including among the possible beneficiaries of the amnesty, those insured who are attending payment arrangements with the CCSS, and on the other hand, insured persons who have already exhausted the administrative procedure but whose collection processes against them have not yet been elevated to court.
Indeed, it is surprising that these two very specific situations have been left out, which really should not have been excluded from the amnesty, which is even intended for independent workers who for years failed to comply with their obligation to join the CCSS.
Extract taken from Punto Juridico Magazine
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