Who pays for a foreigner's work permit and what is its legal basis?

MINTRAB states that "payment of the work permit applies only to employers that apply to hire foreign nationals as employees". The legal basis is Decree 5-2021 (simplification of administrative procedures), Governmental Agreement 178-2025 (the work permit regulation) and Ministerial Agreement 125-2022 (the online system). Service is at Window No. 8, Torre Empresarial, 7a Av. 3-33 zona 9; e-mail permisosextranjeros@mintrabajo.gob.gt. The IGM notes that the permit is a separate and mandatory procedure alongside residency.