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Sunday, August 30, 2026 · Guatemala CityQ7.6242 per US$+0.00%
ADVANCE GUATEMALA
Back to the researchResearched · unverified

The investor atlas

Employer and employee contributions to IGSS, IRTRA and INTECAP

Dossier
Taxes and incentives03-impuestos.md
Domain
Taxes: income tax, VAT and withholdingimpuestos
Audited
not audited

On ordinary wages the employer contributes 10.67% to the social security institute (IGSS), 1% to IRTRA (recreation) and 1% to INTECAP (training): 12.67% in all. The employee contributes 4.83% to IGSS. The percentages come from Living in Guatemala and misalario.com.gt (secondary sources). The exact contribution base - whether the Bono 14 and the aguinaldo are subject to IGSS, and which IGSS Board Agreement applies (1123, for instance) - was left to be researched (open item no. 1); it moves the total burden by about 1.4 points.

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

IGSS, cuota patronalLiving in Guatemala / misalario.com.gt
10.67%vigente
IGSS, cuota del trabajadorLiving in Guatemala / misalario.com.gt
4.83%vigente
IRTRA (patrono)Living in Guatemala / misalario.com.gt
1%vigente
INTECAP (patrono)Living in Guatemala / misalario.com.gt
1%vigente
Total contribuciones patronalesLiving in Guatemala / misalario.com.gt
12.67%vigente

Caveat

IGSS contribution base (are the Bono 14 and the aguinaldo subject to it?) still to be researched

Sources

Organizations named in the answer

  • Living in GuatemalaCommercial buying guide for foreigners: the steps (NIT, RGP certification, promise-to-sell with a 5–10% deposit, deed, registration in 2–4 weeks, notices), typical closing of 4–8 weeks, lawyer at Q3,000–Q8,000 or 0.5–1%, total costs of ~4.5–6.5% (resale) and ~13.5–15% (new build), apostilled power of attorney for buying at a distance, and RGP certification with QROther
  • misalario.com.gtA 2026 minimum wage table matching Asesoría Global on all six figures and on the publication dateSupplier

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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.