A recent, final ruling by a Costa Rican court is restricting the Costa Rican Social Security Fund (CCSS) from collecting retroactive social security contributions from self-employed workers based solely on income tax returns. Tax attorney Gabriel Zamora has criticized the CCSS for downplaying the significance of this decision. The ruling effectively limits the CCSS’s ability to pursue back payments without further documentation beyond tax declarations. Zamora suggests the CCSS should issue further announcements clarifying the implications of the court’s decision for affected workers. This case impacts independent workers who may have faced demands for previously unpaid social security contributions. The attorney believes the CCSS’s response has been insufficient given the ruling’s potential impact.