IGSS employer registration: threshold and deadline
- Manual: opening a garment factory
- Social security, work permits and shifts
- Audited
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 17 Jan 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. Verified in the 2026-08-22 audit against all three sources; EY labels the rule "Governmental Accord 9-2023" (published 16 Jan 2023), so the number still has to be reconciled.
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
- Employer-registration threshold
- 1 worker (previously 3)
- Registration deadline
- 30 business days
- Fine for failure to register
- Q500
Caveat
Sources
Related records
- Employer and employee IGSS contributions and total labor cost load
- Cost and timeline of the work permit at MINTRAB
- Who pays for the work permit and its legal basis
- Guatemalan-staff quota and limits on foreign employees
- Wage savings from locating outside the department of Guatemala
- 2026 minimum wage for maquila and export activity
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.