Employer payroll contributions (IGSS, IRTRA, INTECAP)
- The legal framework for foreign investment
- The labor framework and employer charges
- not audited
According to a 2026 guide from an accounting firm, the monthly employer payroll charge is 12.67% of salary: 10.67% to the social security institute (IGSS), 1% to IRTRA and 1% to INTECAP. The employee's own contribution is cited at 4.83%, a figure flagged for confirmation. These percentages come from a secondary source and have not been checked against the IGSS board resolutions.
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Figures
- Total employer payroll charge
- 12.67% of wages
- Employer IGSS contribution
- 10.67%
- Employer IRTRA contribution
- 1%
- Employer INTECAP contribution
- 1%
- Employee contribution (to be confirmed)
- 4.83%
Caveat
Sources
Related records
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.