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Latest figures

What do employer and employee contribute to IGSS, IRTRA and INTECAP on wages?

According to the cited documentsTaxes

IGSS, employer contribution

10.67%

In forceLiving in Guatemala / misalario.com.gt

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, it moves the total burden by about 1.4 points.

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  • IGSS, employee contribution4.83%In forceLiving in Guatemala / misalario.com.gt
  • IRTRA (employer)1%In forceLiving in Guatemala / misalario.com.gt
  • INTECAP (employer)1%In forceLiving in Guatemala / misalario.com.gt
  • Total employer contributions12.67%In forceLiving in Guatemala / misalario.com.gt

Sources

  • Living in Guatemala

    Cuota IGSS empleado vs patrono

    livinginguatemala.comAccessed Aug 19, 2026Go to the source
  • misalario.com.gt

    Cuota patronal IGSS

    misalario.com.gtAccessed Aug 19, 2026Go to the source