The Q250 incentive bonus and IGSS

Dossier: Taxes and incentives03-impuestos.md
Domain: Taxes: income tax, VAT and withholdingimpuestos
Room: Invest · Taxes: income tax, VAT and withholding/invertir/impuestos
Audited: not audited

The incentive bonus (Decrees 78-89 and 37-2001) is a mandatory fixed payment of Q250 a month per worker. It does not affect IGSS, IRTRA or INTECAP contributions, nor the calculation of benefits (Bono 14, aguinaldo, severance). The text of Decree 37-2001 is published by the Judiciary (Organismo Judicial); its effects on wages and taxes are described by Deloitte Guatemala.

The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.

Figures

Bonificación incentivoDecreto 37-2001, texto OJ: Q250 fijos por mesvigente

Sources

Decreto 37-2001, bonificación incentivo — texto, Organismo Judicialww2.oj.gob.gtconsulted Aug 19, 2026
Deloitte Guatemala — bono incentivo y sus efectos en el salario e impuestoswww2.deloitte.comconsulted Aug 19, 2026

Related records

This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.