Total labor burden: the employer's true cost per Q100 of salary
- Taxes and incentives
- Taxes: income tax, VAT and withholding
- not audited
The dossier's own calculation from the components cited: for every Q100 of ordinary salary, employer IGSS 10.67 + IRTRA 1.00 + INTECAP 1.00 + Bono 14 8.33 + aguinaldo 8.33 = a running subtotal of 29.33. Adding the vacation provision (15/360, about 4.17), the total is 33.50. With a severance provision (8.33-9.72, contingent, and only on unjustified dismissal) the total reaches about 41.8-43.2. Separately, the incentive bonus of a fixed Q250 a month is paid, exempt from IGSS and from benefits. Warning: if the Bono 14 and the aguinaldo are subject to IGSS, the subtotal shifts by about 1.4 points; the contribution base is still to be researched.
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
- Subtotal corriente (contribuciones + 14 salarios)
- Q29.33 por Q100
- Total con provisiones (sin indemnización)
- Q33.50 por Q100
- Total con provisión de indemnización
- ≈ Q41.8 – 43.2 por Q100
- Bonificación incentivo (aparte, no porcentual)
- Q250 fijos/mes
Caveat
Sources
- Living in Guatemala — cuota IGSS empleado vs patrono
- finiquitojusto.com — aguinaldo y Bono 14 en Guatemala
- finiquitojusto.com — guía de prestaciones laborales Guatemala
- Asesoría Global — cómo calcular la indemnización laboral en Guatemala
- Decreto 37-2001, bonificación incentivo — texto, Organismo Judicial
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.