What is the employer's true cost per Q100 of salary in Guatemala (total labor burden)?

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.