What is the employer payroll contribution rate in Guatemala?

According to the cited documentsSecondary sourceLegal framework

Total employer payroll charge

12.67% of wages

2026 (guide)Asesoría Global

According to a 2026 guide from an accounting firm, the monthly employer payroll charge is 12.67% of salary: 10.67% to the social security institute (IGSS), 1% to IRTRA and 1% to INTECAP. The employee's own contribution is cited at 4.83%, a figure flagged for confirmation.

Sources

Asesoría Global
Obligaciones laborales de una empresa en Guatemala
- Total employer payroll charge
- Employer IGSS contribution
- Employer IRTRA contribution
- 2 more figures
asesoriaglobal.com.gtAccessed Aug 19, 2026Go to the source

Sources

Obligaciones laborales de una empresa en Guatemala

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