Back to school in Costa Rica comes with expenses as children need uniforms, text books and supplies. Employees in the public sector are subject to automatic payroll withholding, which is paid in the second half of January. Private sector employers are required to do the withholding when requested by the employee.
Parents with child support obligations are generally required to pay an additional month of support in January. Although a 1994 law made this requirement standard, sometimes it is necessary to modify a child support order to include the provision, once a child reaches school age.