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School bonus for private sector employees. Thanks to the initiative of Congressman Guyón
Mesén, since 2008, private sector workers may request their employers to monthly set aside a
certain amount from their salaries and later release it as a back-to-school bonus.
Tax-free. It is worth adding that this amount is exempted from any social charges of the kind that
regularly tax salaries in general. Also, it is free from income tax, which is calculated for salaries
higher than or equal to ₡651,000.00.
Back-to-school bonus and seizures. This payment is not exempt from seizure through the courts,
whether it is due to common debts like credit card payments, mortgages or promissory notes, or
because of child support demands.
School bonus and child support. It is clear that one of the main purposes of this option is to meet
the needs of school-age children (as it is implied by its name). For this reason, every year, always
on the second fortnight of January, and as part of child support processes followed by the
Court, numerous extraordinary requests are filed in an attempt to compel obliged parties to
make the corresponding payments. Those who are obliged to pay child support are also obliged
to make this annual payment on the second fortnight of every January, insecula seculorum.
Even though the private sector employer is not obligated to “save” any amount of money for
this purpose, his/her employee MUST comply with the school bonus obligation in favor of his/her
dependants.
Rational. Of course, the back-to-school bonus is a very positive measure because it meets one
of people’s vital needs: education. It if weren’t for this measure, probably many children would
have to face a lot of trouble every February.
Reasonable? But, is this a reasonable measure altogether? Yes and No. It all depends on each
particular case. It is important to consider that, when the party who is obliged to pay child
support fails to provide the school bonus, he/she may be intimidated by the latent threat of the
bars (apremio corporal).
Therefore, we must ask ourselves if it is fair for a child supporter, who has paid every month, to be
sent to jail on account of not having deposited an amount for a family in which no member is in
need of a school bonus simply because no one is in school.
The necessity that school children have of getting access to all possible tools for the intellectual
development that they so much deserve is absolutely out of the question. However, this must
happen within a context of rationality, proportionality, and above all, justice.
We hope that the information herein presented may be useful to you this new school year. If you
wish for more details about this or other topics, feel free to write. Our e-mail address is info@ms-
cr.com. Or else leave a message at our website: www.ms-cr.com.