May 20, 2026
By: Kimberly Esquivel
Labor Management Department - EAS LATAM
The relevant point for companies is to understand that an MTSS inspection is not handled simply by sending papers. What is really being reviewed is whether the labor operation is orderly, whether the information among payroll, CCSS, INS, salary payments and internal documentation is consistent, and whether the company has minimum policies and evidence to prevent labor risks.
What does the MTSS usually request during an inspection?
In a labor document request, the MTSS may ask for information such as the following:
CCSS payroll showing the insured workers and the salaries reported, in order to verify that employees are duly registered and that reported salaries are consistent with the employment reality.
Receipt for the Occupational Risk Insurance Policy and the INS payroll, to confirm that the company has valid occupational risk coverage and that employees are correctly included.
Certificate of corporate standing or legal representation, to formally identify the company, its legal representative and the person responsible for the inspection process.
Evidence of the most recent salary payment to employees, to review whether wages are being paid, documented and aligned with internal payroll and official reports.
Registration form for the Occupational Health Office or Occupational Health Committee, when applicable, to verify internal organization in occupational health matters.
Internal policy against workplace harassment and sexual harassment, to confirm that the company has preventive guidelines, reporting channels and minimum rules to address these situations.
Internal payroll by position, including name, position, salary and date of hire, to review the real personnel structure, seniority, wages and consistency against CCSS, INS and payment records.
Total number of workers divided between women and men, to allow the MTSS to understand the composition of the work center and evaluate general compliance conditions.
Electronic address for notifications, to establish a formal channel for subsequent notices, prevention acts or administrative communications.
The real purpose of the inspection
The purpose of a labor inspection is not only to verify whether the company has documents on file. The objective is to determine whether what happens in practice is supported by formal, updated and coherent information.
For example, if a person appears in the internal payroll but does not appear in the CCSS payroll or in the occupational risk policy, this creates an alert. If the salary paid does not match the salary reported, this may also trigger a review. If the company has employees but lacks minimum prevention policies or occupational health documentation, the risk stops being merely administrative and becomes a labor compliance issue.
Therefore, an MTSS document request should be viewed as a test of internal order. The company should be able to demonstrate who works for it, since when, under which position, how much the person earns, whether the person is insured, whether there is occupational risk coverage, whether wages have been paid and whether the workplace has minimum prevention conditions.
MTSS inspections should not be handled in an improvised manner. An orderly company should have available, at a minimum, its basic employer file: CCSS payrolls, occupational risk insurance policy, salary payment records, corporate documentation, internal policies, occupational health documentation and an updated internal payroll.
Modern labor compliance is not limited to paying wages. It also requires documenting, reconciling and demonstrating that the labor, accounting and operational information of the company tells the same story. When that does not happen, a routine visit can become a prevention order, a mandatory correction or a broader labor contingency.
References
Costa Rican Labor Code, article 69 subsection f).
Ministry of Labor and Social Security, Legal Procedures Manual of the Labor Inspection Department.
Ministry of Labor and Social Security, National Labor Inspection Directorate.
Law Against Sexual Harassment in Employment and Education, Law No. 7476.