III.Whereas the National Law of Emergencies and Risk Prevention, Law No. 8488, in its Article 29, refers to the declaration of emergency and states:
"Article 29.- Declaration of a state of emergency. The Executive Branch may declare, by decree, a state of emergency in any part of the national territory. The reasons for issuing the emergency declaration shall be clearly specified in the administrative resolutions of the Commission and in the respective decrees, which shall be subject to the control of constitutionality, discretion, and legality prescribed in the legal system."
IV.Whereas by Executive Decree No. 42227-MP-S of March 16, 2020, a state of national emergency was declared throughout the country, generated by the disease COVID-19, and specifically, Article 10 refers to the scope of such act:
"Article 10. In accordance with the provisions of Law number 8488, the declaration of emergency shall be comprehensive of all administrative activity of the State when strictly necessary to resolve the pressing needs of persons and protect property and services when there unequivocally exists a causal link between the triggering event of the state of emergency and the damages caused as a result, understood as those actions carried out within the framework of the General Health Law, the General Law of Police, and the application of the Regime of Exception applicable to the declaration of national emergency."
V.Whereas in accordance with the foregoing, health regulations are of public order and grant a power of authority in health matters that empowers the Ministry of Health as the competent authority to order and take all measures required to prevent a risk or damage to the health of persons, to confront and resolve the state of emergency.
VI.Whereas the Ministry of Health, in the exercise of such powers, has issued various regulatory provisions that, for the sake of protecting the health of the inhabitants (precautionary principle in health matters), impact the economic activity of different sectors by establishing restrictions and closure measures, among others.
VII.Whereas to minimize the impact of such measures, the centralized and decentralized public sector has adjusted its provision of services to the state of national emergency, facilitating procedures and making many of the associated requirements more flexible.
VIII.Whereas as part of these flexibilization actions, and justified by the decrease in economic activity that places companies in a critical situation, having to maintain jobs and the consequent payment of social security contributions (cargas sociales) without generating sufficient income to guarantee the business as a going concern, the Costa Rican Social Security Fund (CCSS), as an autonomous and competent entity in matters of social insurance (in accordance with Article 73 of the Political Constitution), through its Board of Directors issued several agreements with the aim of containing delinquency in contributions from employers and self-employed workers, and incentivizing the continuity of employment, for which it agrees upon the following exceptional and transitory measures, as described:
a. Article 21 of session No. 9087, held on March 19, 2020, states: temporary for a non-extendable period of three months, that is, for the billing of employer payrolls, contributions of self-employed workers (includes those with a Collective Bargaining Agreement) and public sector workers who report part-time work according to SICERE records, corresponding to the billing months of March, April, and May 2020.(.)" b. Article 4 of session No. 9086, held on March 17, 2020, states as relevant:
"FIRST AGREEMENT: To facilitate the subscription of payment agreements (convenios de pago) and readjustments of payment agreements for those who incur delinquency in the period from February 1, 2020, to June 30, 2020, which considers:
- a)elimination of the requirement for the amount to be amortized (20%, 35%, 50%); b) inclusion of the total balance and interest in readjustments of the payment agreement; c) inclusion of formalization costs in the agreement; d) in agreements for employers, the prior and complete payment of the Worker Protection Law must be included; e) in agreements for self-employed workers, the payment of 5% of the overdue contributions must be included. To access these conditions, the debtor must submit a sworn statement (declaración jurada) attesting to their economic impact resulting from the emergency the country is experiencing due to the COVID-19 pandemic. (.)
THIRD AGREEMENT: To postpone until June 30, 2020, collection actions against employers and self-employed workers, specifically those related to the commencement of business closure proceedings for delinquency and the material execution of the closure; the filing of civil lawsuits and complaints for improper withholding. The latter provided that they do not incur in statutes of limitations.
FOURTH AGREEMENT: To entrust the Executive Presidency of the Costa Rican Social Security Fund to request authorization from the heads of the National Learning Institute (INA), Joint Institute of Social Assistance (IMAS), Banco Popular, Directorate of Social Development and Family Allocations "FIRST AGREEMENT: to approve the reduction to 25% of the minimum contribution base in force for health insurance and pension insurance temporarily for a non-extendable period of three months, that is, for the billing of employer payrolls, contributions of self-employed workers (includes those with a Collective Bargaining Agreement) and public sector workers who report part-time work according to SICERE records, corresponding to the billing months of March, April, and May 2020.(.)" b. Article 4 of session No. 9086, held on March 17, 2020, states as relevant:
"FIRST AGREEMENT: To facilitate the subscription of payment agreements (convenios de pago) and readjustments of payment agreements for those who incur delinquency in the period from February 1, 2020, to June 30, 2020, which considers:
- a)elimination of the requirement for the amount to be amortized (20%, 35%, 50%); b) inclusion of the total balance and interest in readjustments of the payment agreement; c) inclusion of formalization costs in the agreement; d) in agreements for employers, the prior and complete payment of the Worker Protection Law must be included; e) in agreements for self-employed workers, the payment of 5% of the overdue contributions must be included. To access these conditions, the debtor must submit a sworn statement (declaración jurada) attesting to their economic impact resulting from the emergency the country is experiencing due to the COVID-19 pandemic. (.)
THIRD AGREEMENT: To postpone until June 30, 2020, collection actions against employers and self-employed workers, specifically those related to the commencement of business closure proceedings for delinquency and the material execution of the closure; the filing of civil lawsuits and complaints for improper withholding. The latter provided that they do not incur in statutes of limitations.
FOURTH AGREEMENT: To entrust the Executive Presidency of the Costa Rican Social Security Fund to request authorization from the heads of the National Learning Institute (INA), Joint Institute of Social Assistance (IMAS), Banco Popular, Directorate of Social Development and Family Allocations "FIRST AGREEMENT: to approve the reduction to 25% of the minimum contribution base in force for health insurance and pension insurance temporarily (DESAF), the Superintendency of Pensions (SUPEN), and the Pension Operators, to postpone to July 2020 the payment date for the additional payrolls billed from April through July 2020."
IX.Whereas in accordance with the agreements transcribed above, issued by the Board of Directors of the Costa Rican Social Security Fund, for the period from February first to June 30, said autonomous institution shall facilitate the subscription of agreements and readjustments of payment for those who have any delinquency, and also during that period the associated collection actions are postponed.
X.Whereas in relation to the foregoing, the Board of Directors of the Joint Institute of Social Assistance, in the session of April 16, 2020, through agreement 175-04-2020, approves the exceptional request of the CCSS to postpone to July the payment date for the additional payrolls and states: "(.) 1. Authorize the deferred acceptance of the payment of additional payrolls collected by the CCSS during the months of April to June 2020 in the month of July 2020, with the respective interest up to the effective payment date (.)".
XI.Whereas parallel to the foregoing, and as part of social assistance measures, Executive Decree 42305-MTSS-MDHIS is issued, referred to the "Creation of the Bono Proteger," which refers to a temporary unemployment subsidy to contribute to the social protection of households affected by the change in their working conditions and/or income as a consequence of the National Emergency caused by COVID-19, which is incompatible, according to its Article 7, with transfers equal to or greater than 50,000 colones from other State social programs.
XII.Whereas in light of the national emergency, the health measures, and the transitory actions to confront the indicated emergency, the activity of public entities must be analyzed, subject to the fundamental principles of public service, to adapt it and comply with the provisions of Article 4 of the General Law of Public Administration, for the purpose of "ensuring its continuity, its efficiency, its adaptation to any change in the legal regime or in the social need they satisfy, and equality in the treatment of the recipients, users, or beneficiaries."
XIII.Whereas following the declaration of closed season (veda) made through agreement AJDIP/0071-2020 issued by the Board of Directors of INCOPESCA, efforts are being articulated and requirements coordinated for the application of socioeconomic assistance by the Joint Institute of Social Assistance, in accordance with the regulatory framework set forth below:
a. The Law of Fisheries and Aquaculture, Law No. 8436, establishes communal work for those persons who access the closed-season benefit (beneficio de veda) and states:
"Article 36.- The Executive Branch may authorize the allocation of funds from the National Budget in favor of INCOPESCA for conducting studies on closed seasons, and in favor of the Joint Institute of Social Assistance (IMAS), for the purpose of developing socioeconomic assistance programs specifically designed for that purpose, in favor of fishermen affected during closed-season periods, provided it is proven that they have no other sources of income and are in a condition of poverty. These programs shall necessarily involve communal work services (servicios de trabajo comunal) on the part of the beneficiaries, in accordance with the corresponding regulation or for conducting studies on the matter." b. Decree No. 35543-MP-S-MAG, in Article 8 and 9, refers to the issue of communal work to access the closed-season benefit (beneficio de veda).
"Article 8.- INCOPESCA shall be responsible for the supervision and control of the Communal Work Service that fishermen shall perform during the closed-season period, in accordance with the respective regulation governing such activity.