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What is the Q250 incentive bonus and is it subject to IGSS?

According to the cited documentsTaxes

Incentive bonus

Q250 fixed per month

In forceDecreto 37-2001

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.

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Sources

  • Decreto 37-2001

    Bonificación incentivo · texto, Organismo Judicial

    • Incentive bonus
    ww2.oj.gob.gtAccessed Aug 19, 2026Go to the source
  • Deloitte

    Deloitte Guatemala · bono incentivo y sus efectos en el salario e impuestos

    www2.deloitte.comAccessed Aug 19, 2026Go to the source