What do employer and employee pay in IGSS, INTECAP and IRTRA payroll contributions in Guatemala?

The employee's social security (IGSS) contribution deducted from wages is 4.83% of salary. The total employer contribution is 12.67%, made up of IGSS 10.67%, the technical training institute (INTECAP) 1% and the workers' recreation institute (IRTRA) 1% (mindy.gt). In practical terms, every quetzal of nominal salary costs the employer Q1.1267 before annual benefits such as the aguinaldo and Bono 14.