Guatemala Payroll
Asked about Guatemala payroll processing for employed persons.
What this covers — Guatemala, 2026
- Income Tax Withholding (ISR — Rentas del Trabajo)
- Contributions: Employee Deductions (IGSS cuota laboral)
- Contributions: Employer Contributions (IGSS / INTECAP / IRTRA)
- Minimum Wage and Working Hours
- Mandatory Statutory Bonuses
- Conservative Defaults
- Required Inputs and Refusal Catalogue
- Transaction / Payment Pattern Library
- Worked Examples
- Tier 1 Rules (deterministic — the skill applies these directly)
- Tier 2 Catalogue (reviewer judgement required)
- Filing Obligations
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Guatemala Payroll automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Guatemala accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Guatemala to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Guatemala →Depends on
About
Use this skill whenever asked about Guatemala payroll processing for employed persons. Trigger on phrases like "Guatemala payroll", "nómina Guatemala", "ISR Guatemala", "retención ISR", "rentas del trabajo en relación de dependencia", "cuota laboral IGSS", "cuota patronal", "IGSS contribution", "INTECAP", "IRTRA", "bonificación incentivo", "bono 14", "aguinaldo", "salario mínimo Guatemala", "net salary Guatemala", "salario neto", "PAYE Guatemala", "tax withholding Guatemala", "employer contributions Guatemala", "RetenISR", "constancia de retención", "SAT Guatemala", "gross to net Guatemala", "GTQ payroll", "quetzal salary", or any question about computing employee pay, withholding income tax (ISR), or mandatory social-security contributions for Guatemala-based employees. This skill covers ISR withholding on employment income (Decreto 10-2012), employee and employer IGSS/INTECAP/IRTRA contributions, the standard personal deduction and IVA credit, statutory bonuses (bonificación incentivo, aguinaldo, Bono 14), minimum wage by economic circumscription, non-resident withholding, and SAT/IGSS filing obligations. ALWAYS read this skill before processing any Guatemala payroll.
The full rule
The complete, step-by-step rules for Guatemala Payroll — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Guatemala tax skills
Other Guatemala computations in the OpenAccountants library.