Skip to content
Ask

Latest figures

From how many workers must I register as an employer with IGSS, and what is the deadline?

According to the cited documentsSetting up a plant

Employer-registration threshold

1 worker

Previously 3Since Jan 17, 2023IGSS

Employer registration with the social security institute (IGSS) is compulsory from 1 worker onwards: Accord 1529 of the IGSS Board of Directors, in force since Jan 17, 2023, replaced Accord 1123 (the historical threshold was 3 workers). The deadline is 30 business days from the moment the obligation arises; failure to register carries a Q500 fine; the filing requires certification by a licensed accountant.

Read moreRead less
  • Registration deadline30 business daysIn forceIGSS
  • Fine for failure to registerQ500In forceIGSS
Ask a follow-up

Sources

  • IGSS

    Requisitos de Inscripción Patronal rev. 2023

    • Employer-registration threshold
    • Registration deadline
    • Fine for failure to register
    igssgt.orgAccessed Aug 19, 2026Go to the source
  • Prensa Libre

    Todos los patronos deben registrarse y pagar IGSS aunque tengan solo un trabajador

    prensalibre.comAccessed Aug 19, 2026Go to the source
  • EY

    EY Tax Alert, Guatemala nuevo reglamento de inscripción a la seguridad social

    ey.comAccessed Aug 19, 2026Go to the source