IGSS. Bono 14. Aguinaldo. Guatemala payroll, owned.
Guatemalan payroll is not a configuration exercise. It demands a live IGSS contribution engine that handles the uncapped 15.5% IGSS split, IRTRA and INTECAP employer levies, the bonificación incentivo Q250 that sits outside the IGSS base, ISR rentas del trabajo with its Q48,000 + IGSS deductions, plus mandatory aguinaldo, Bono 14, and Art. 82 indemnización. Most providers deliver two of these. Mercans delivers all of them — on a single proprietary stack with no intermediaries.
native payroll
vs nearest peer
since inception
- Min Wage No-Agrícola 2026 (CE1)
- GTQ 4,002.28 + Q250 bono
- Min Wage Agrícola 2026 (CE1)
- GTQ 3,791.20 + Q250 bono
- Min Wage Maquila 2026 (CE1)
- GTQ 3,409.73 + Q250 bono
- Bonificación Incentivo
- GTQ 250/month (outside IGSS/ISR)
- IGSS · Employee
- 4.83% (uncapped)
- IGSS · Employer
- 10.67% (uncapped)
- IRTRA + INTECAP · Employer
- 1% + 1% = 2%
- ISR Rentas del Trabajo
- 5% ≤Q300k · 7% above
- ISR Standard Deduction
- Q48,000 + Q3,024 + IGSS
- Aguinaldo (13th)
- 1 month/yr · Dec + Jan
- Bono 14 (14th)
- 1 month/yr · by 15 Jul
- Indemnización
- 1 month/yr (Art. 82)
- Annual Leave
- 15 working days/yr
- Working Week
- 44 hrs diurnal (paid 48)
- ISR Annual Filing
- SAT · by 31 March
Getting Guatemala payroll “mostly right” is the most expensive mistake
Guatemala’s regulators don’t grade on a curve. The IGSS audits planilla declarations and reclassifies the bonificación incentivo into the contributory base when it is used to disguise ordinary salary. The SAT cross-checks ISR retentions against the annual declaración jurada. The Ministerio de Trabajo (MINTRAB) inspects aguinaldo and Bono 14 payment on the statutory dates. None of these failures announce themselves — they accumulate silently until an inspection makes them very visible.
Bonificación incentivo misuse on the IGSS base
The Q250 bonificación incentivo (Decreto 78-89 / 37-2001) is excluded from the IGSS contributory base and from ISR. Using it to disguise ordinary salary — or inflating it beyond its legal purpose — triggers IGSS reclassification, retroactive contributions on the full amount, plus surcharges and interest.
Late aguinaldo or Bono 14 payment
Aguinaldo (Decreto 76-78) is paid 50% in the first half of December and 50% by 15 January; Bono 14 (Decreto 42-92) is due by 15 July. Missing the statutory dates is a labour infraction sanctioned by MINTRAB inspection, fines, and individual worker claims before the Juzgados de Trabajo.
ISR retention vs. annual declaración mismatch
Employers act as withholding agents for ISR rentas del trabajo, projecting annual tax and retaining monthly. Under-retention, mis-applied Q48,000 + IGSS deductions, or failure to file the worker’s annual reconciliation generates SAT assessments, the 100% omission fine, and monthly interest.
Art. 82 indemnización on unjustified dismissal
Dismissal without justified cause obliges the employer to pay indemnización of one month’s salary per year of service (Art. 82 Code of Labour), plus proportional aguinaldo, Bono 14, and unused vacation. Reinstatement orders and back-pay follow contested dismissals before the labour courts.
The three types of providers who struggle with Guatemala
Global Aggregator Platforms
Aggregator platforms operate through a partner network in Guatemala — they don’t own the entity, don’t directly manage IGSS planilla filing, and can’t model the bonificación incentivo split. When the IGSS or SAT issues a query, the instruction travels: platform → local partner → your compliance exposure.
- ×No direct IGSS planilla / Declaraguate integration
- ×Bonificación incentivo exclusion logic partner-dependent
- ×Aguinaldo + Bono 14 provisioning often manual
Large Global Payroll Incumbents
Incumbents have Guatemala coverage — in name. Legacy systems struggle when the minimum wage table changes by circunscripción, when the ISR deduction is amended mid-year (e.g. Decreto 13-2026), or when IGSS adjusts its affiliation thresholds.
- ×ISR Q48,000 + IGSS deduction hardcoded, not dynamic
- ×Minimum wage by economic circumscription handled manually
- ×No Art. 82 indemnización scenario engine
Local Guatemalan Firms
Local firms know the Código de Trabajo and IGSS planilla — but they can’t scale with you. No proprietary payroll technology, no HRIS integration, no multi-country reporting, and no data security certifications multinationals require.
- ×No proprietary payroll technology platform
- ×No data security certifications (SOC 1/2, ISO 27701)
- ×No Latin America consolidation capability
The only provider that closes every gap
Mercans is the only Guatemala payroll provider that combines a proprietary payroll technology stack, full-time in-country compliance teams, direct IGSS and SAT relationships, native planilla and Declaraguate filing, and enterprise-grade data security — simultaneously, on one contract, with no intermediaries.
The only engine built for Guatemala’s actual payroll architecture
G2N Nova™ natively models Guatemala’s contribution system — IGSS employee 4.83% and employer 10.67% on the uncapped base, IRTRA and INTECAP employer levies, the bonificación incentivo Q250 kept outside the IGSS and ISR bases, ISR rentas del trabajo with Q48,000 + IGSS deductions and the 5%/7% step, plus aguinaldo and Bono 14 provisioning — auto-generating the IGSS planilla and SAT retentions on every payroll run.
Full-time Guatemala team — not a partner you phone when things break
Mercans employs full-time payroll and compliance professionals in Guatemala with active relationships with the IGSS, SAT, and Ministerio de Trabajo (MINTRAB). When the SAT amends the ISR deduction, when the minimum wage table changes by circunscripción, or when IGSS revises affiliation rules, our engine is updated and your team is briefed within 72 hours.
The security posture multinationals require — and Guatemala’s data rules expect
Guatemalan constitutional privacy guarantees and sector data-protection practice require payroll processors handling DPI, IGSS records, and salary data to maintain documented privacy controls. Mercans holds BCR approval, ISO 27701, SOC 1 & 2, and ISO 27017/27018 — the complete certification stack multinationals expect. Zero breaches since inception.
Where Mercans wins on every Guatemala-specific capability
Each row is a Guatemala-specific payroll capability. Full = native in-platform, half = partial/manual workaround, empty = gap.
Guatemala Capability Coverage · 10 dimensions
Uncapped 4.83% / 10.67% monthly
Q250 excluded from IGSS / ISR
1% + 1% on salary base
Q48,000 + IGSS deduction · 5%/7% step
Dec/Jan · 1 month/yr
by 15 July · 1 month/yr
Agrícola / no-agrícola / maquila · CE1/CE2
1 month/yr + ventaja económica
Every rate. Every cap. Every obligation.
Guatemala payroll operates on exact numbers with hard deadlines. Mercans builds every figure below into G2N Nova™ and monitors IGSS, SAT, and MINTRAB updates proactively.
Guatemala · Rate & Compliance Dashboard
Live 2025–26IGSS Is Uncapped — Not a Simple Ceiling-Limited Contribution
IGSS applies to the full ordinary salary with no maximum base: employee 4.83% and employer 10.67% (IVS pension + EMA maternity/illness). Add the employer-only IRTRA 1% and INTECAP 1% and the total social load reaches 12.67% on the employer side — on every quetzal of ordinary salary, with no cap relief for high earners.
→ Uncapped IGSS + IRTRA + INTECAP native in G2N Nova™Bonificación Incentivo Q250 — Mandatory but Off-Base
Every worker receives a Q250 monthly bonificación incentivo. It is excluded from the IGSS contributory base and from ISR rentas del trabajo, but it must be tracked separately because folding it into ordinary salary — or inflating it — is the leading IGSS reclassification finding. Payroll systems must keep it as a distinct, non-contributory line.
→ Off-base bonificación tracking in G2N Nova™Aguinaldo + Bono 14 = Two Extra Salaries Per Year
Guatemala mandates a 13th (aguinaldo, Decreto 76-78, paid Dec/Jan) and a 14th (Bono 14, Decreto 42-92, paid by 15 July) — each equal to one ordinary month’s salary per year of service, prorated. Both are exempt from IGSS. Employers must provision roughly 16.66% of monthly salary across the year to fund them, and pay the proportional part on termination.
→ Aguinaldo + Bono 14 provisioning automated in G2N Nova™Termination: Indemnización + Ventaja Económica + Proportionals
Unjustified dismissal triggers Art. 82 indemnización of one month per year of service, adjusted by the ventaja económica (typically 30%), plus proportional aguinaldo, Bono 14, and accrued unused vacation. Justified dismissal under Art. 77 removes indemnización but never the proportionals. Contested dismissals can lead to reinstatement with back-pay.
→ Scenario-specific termination engine in G2N Nova™ and HR Blizz™Run a Guatemala payroll. Right here, right now.
Switch worker type. Move the salary slider. Every number reflects Guatemala’s uncapped IGSS, the off-base bonificación incentivo, IRTRA + INTECAP employer levies, ISR rentas del trabajo, and true employer cost — the same logic G2N Nova™ runs in production.
Guatemala Payroll Sample · Live
G2N Nova™ engineWhat only Guatemala experts know to handle
These are the compliance details that don’t appear in standard payroll setup guides — but appear in every IGSS audit, SAT review, and MINTRAB inspection we’ve encountered in Guatemala over 20 years.
Bonificación Incentivo Q250 Sits Outside the IGSS and ISR Base
The Q250 monthly bonificación incentivo (Decreto 78-89, reformed by 37-2001) is mandatory for every worker and is excluded from the IGSS contributory base and from ISR rentas del trabajo. It does, however, count for some labour purposes. Folding it into ordinary salary — or padding it — triggers IGSS reclassification with retroactive contributions on the full amount.
IGSS Is Uncapped: 4.83% Employee + 10.67% Employer
Unlike most LatAm systems, IGSS has no salary ceiling — contributions apply to the full ordinary salary. The employee pays 4.83% and the employer 10.67% (IVS pension + EMA maternity/illness components). High earners therefore generate proportionally higher contributions with no cap relief.
IRTRA 1% + INTECAP 1% Are Employer-Only Levies
On top of IGSS, employers pay 1% to IRTRA (workers’ recreation institute) and 1% to INTECAP (technical training institute) on the salary base — raising the total employer social load to 12.67%. These are employer-only, not deducted from the worker, and are commonly overlooked in cost models built abroad.
ISR Rentas del Trabajo: Q48,000 Deduction + 5%/7% Step
Employment income is taxed under the régimen de asalariados: gross annual income less the standard Q48,000 deduction (plus the Q3,024 extraordinary deduction for 2026 under Decreto 13-2026) and the employee IGSS contribution. The taxable base is taxed at 5% up to Q300,000 and Q15,000 + 7% on the excess. Minimum-wage earners pay zero ISR.
Aguinaldo (13th): Paid 50% December, 50% January
The aguinaldo (Decreto 76-78) equals one month’s ordinary salary per year of service, prorated for partial years. It is paid 50% in the first fortnight of December and the remaining 50% by 15 January. The aguinaldo is exempt from IGSS and, within limits, from ISR. Proportional aguinaldo is owed on termination.
Bono 14 (14th): One Month’s Salary by 15 July
The bonificación anual / Bono 14 (Decreto 42-92) equals 100% of one ordinary monthly salary, payable in the first fortnight of July for each completed year of continuous service, prorated otherwise. Like aguinaldo it is exempt from IGSS. Proportional Bono 14 is owed when employment ends.
Art. 82 Indemnización: One Month Per Year of Service
Dismissal without justified cause entitles the worker to indemnización of one ordinary month’s salary (with the ventaja económica adjustment) per year of service, prorated for fractions. Justified dismissal under Art. 77 removes this right but never the proportional aguinaldo, Bono 14, and unused vacation.
Working Time: 44 Diurnal Hours, Paid as 48
The ordinary diurnal week is 44 effective hours but is paid as 48 (the 7th day rest is paid). Nocturnal is 36 hours/week, mixed 42. Overtime is paid at 150% of the ordinary rate and cannot be a permanent feature of the job. Vacation is 15 working days after one continuous year.
One workforce. Two entirely different compliance tracks.
Permanent employees on indefinite contracts with full IGSS, aguinaldo, Bono 14, and Art. 82 indemnización vs. fixed-term and trial-period workers require two distinct compliance frameworks, different termination rules, and separate entitlement structures — both reported on the IGSS planilla every pay cycle.
Parallel Compliance Engines
Uncapped IGSS from Day 1. Employer 10.67% + IRTRA 1% + INTECAP 1%; employee 4.83% — all on the full ordinary salary with no ceiling, reported on the monthly IGSS planilla.
Aguinaldo + Bono 14 accrue across the year. Two extra monthly salaries: aguinaldo paid Dec/Jan and Bono 14 by 15 July, each one ordinary month per year of service, provisioned each cycle.
ISR retained monthly as withholding agent. The employer projects annual ISR (gross less Q48,000 + IGSS), retains monthly at 5%/7%, and files the worker reconciliation with the SAT.
Full Art. 82 indemnización on unjustified dismissal. One month’s salary per year of service plus ventaja económica and proportional aguinaldo, Bono 14, and unused vacation.
Two-month probation (período de prueba). Either party may end the relationship during the first two months without indemnización. After that, full Art. 82 protection applies to the contract.
Same IGSS and ISR treatment as permanent staff. No reduced rates — full IGSS 4.83% EE / 10.67% ER plus IRTRA and INTECAP, and ISR withholding apply identically from the first payroll.
Proportional aguinaldo and Bono 14 always accrue. Even short fixed-term contracts owe the prorated 13th and 14th salaries and accrued vacation when the relationship ends.
Indefinite contract is the legal default. Guatemalan law presumes indefinite employment; fixed-term contracts are valid only where the nature of the work genuinely justifies them, or misclassification risk follows.
Every obligation. Every authority. Mercans owns the calendar.
Guatemala compliance runs across the IGSS, SAT, and MINTRAB on monthly, annual, and event-triggered cadences. Mercans’ managed payroll absorbs every filing as standard scope — you don’t track deadlines. We do.
IGSS Planilla Filing & Payment
Monthly social security planilla declaring each worker’s ordinary salary and contributing employee 4.83% + employer 10.67% on the uncapped base. Filed and paid to the IGSS within the statutory window. Late or under-declared planillas trigger surcharges, interest, and reclassification of off-base items.
ISR Retention Payment (rentas del trabajo)
Employer withholds ISR projected over the year and pays the monthly retention to the SAT via Declaraguate / BancaSAT. The base is gross less the Q48,000 standard deduction (plus Q3,024 for 2026) and the employee IGSS. Taxed at 5% up to Q300,000 and 7% on the excess.
IRTRA + INTECAP Employer Levies
Employer-only contributions of 1% to IRTRA and 1% to INTECAP on the salary base, paid monthly alongside the IGSS planilla. These are not deducted from the worker and are commonly omitted from cost models built outside Guatemala.
Bono 14 Payment
The bonificación anual (Decreto 42-92) equal to one ordinary monthly salary per completed year of continuous service, prorated otherwise, must be paid within the first fortnight of July. It is exempt from IGSS. Proportional Bono 14 is owed on termination.
Aguinaldo Payment (13th)
The aguinaldo (Decreto 76-78) equal to one ordinary monthly salary per year of service is paid 50% in the first fortnight of December and 50% by 15 January. Exempt from IGSS and, within limits, from ISR. Proportional aguinaldo is owed on termination.
ISR Annual Reconciliation
Salaried workers reconcile annual ISR with the SAT by 31 March via the declaración jurada anual. The employer’s monthly retentions are reconciled against the final liability; over/under-retention is settled. Discrepancies trigger SAT assessments and the omission fine.
IGSS Affiliation & Worker Registration
New workers must be affiliated with the IGSS and registered before their first working day. Since the lowered affiliation threshold, employers with even a single worker must affiliate. Working before affiliation is an IGSS and MINTRAB violation with retroactive contribution exposure.
Final Settlement — Liquidación Laboral
On separation the employer settles Art. 82 indemnización (one month per year + ventaja económica) for unjustified dismissal, plus proportional aguinaldo, Bono 14, and accrued unused vacation. Justified dismissal under Art. 77 removes indemnización but never the proportionals.
Guatemala is one market.
Mercans covers all of Latin America.
For companies running payroll across multiple Latin American jurisdictions, complexity multiplies — not adds. Each country runs its own tax authority, social insurance body, and filing mandate. Mercans covers all major LatAm markets on a single platform with country-specific compliance engines running in parallel.
covered
1 contract
consolidation
Latin America
Every filing. Every format. Submission-ready.
Mercans generates the exact file types that the IGSS, SAT, MINTRAB, IRTRA, and INTECAP expect to receive — not formatted summaries that need reformatting before you can submit them.
