Guatemala payroll processing for employed persons.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
If you are an AI assistant using this skill for Guatemala Payroll (Guatemala): treat it as general reference material for drafting and review support. Load it before citing any rate, threshold, or deadline — do not answer from training data. Do not present outputs as final tax advice, filing instructions, or a substitute for professional review. Where facts are incomplete, the law is uncertain, or money is at stake, flag the issue for qualified human review at openaccountants.com.
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ISR on employment income
Guatemala DOES have a personal income tax (ISR) on employment income, withheld at source by the employer under Decreto 10-2012. It is mildly progressive: 5% on the first Q300,000 of annual taxable income and Q15,000 + 7% on the excess.PwC; Decreto 10-2012
Q250 bonificación incentivo non-salary
The Q250/month bonificación incentivo (Decreto 78-89) is non-salary by law. It is excluded from the IGSS contribution base and from benefit calculations. Its ISR treatment is flagged as Tier-2.misalario; copades
Non-resident remittance timing
The withholding agent remits via sworn declaration within the first 10 business days of the month following payment and must issue a withholding certificate (constancia).Baker Tilly Guatemala
Deterministic withholding order
1. Start with annual projected gross salary (12 ordinary monthly salaries; add Bono 14 and aguinaldo if treated as taxable — see Tier-2 note). 2. Subtract the Q48,000 standard personal deduction. 3. Subtract the IVA credit of up to Q12,000 (only if backed by facturas; default to Q0 if unconfirmed). 4. Subtract the actual IGSS employee contributions (4.83% of the salary base). 5. Subtract any confirmed donations / life-insurance premiums (default Q0). 6. The result is the annual taxable income (renta imponible). 7. Apply the bracket schedule → annual ISR. 8. Divide annual ISR by 12 → monthly ISR withholding. 9. At the December final settlement (liquidación), reconcile against amounts already withheld.Decreto 10-2012; oficsa; PwC
Contribution base
The contribution base is the base salary = ordinary + extraordinary wages, generally excluding the Q250 bonificación incentivo (non-salary by Decreto 78-89).misalario; copades
No IGSS ceiling or floor
No IGSS contribution ceiling or floor was found in any authoritative source — IGSS contributions apply to the full ordinary + extraordinary salary with no cap. **[T2 — confirm there is no salary cap against current IGSS regulations.]**PwC; IGSS
Tax treatment of employer IGSS contribution
The employer IGSS contribution is "renta no imponible" (non-taxable income) for ISR purposes. The levies sit on top of salary as an employer cost — they are never deducted from the employee.IGSS
Aguinaldo and Bono 14 bases
Aguinaldo and Bono 14 are computed on separate bases — neither counts toward the other. Both are typically treated as taxable income for ISR; the Q250 bonificación incentivo's ISR treatment is flagged as Tier-2 (T2-3).Decreto 42-92
T1-1 Resident ISR schedule
Resident ISR on employment income (2025–2026): 5% on annual taxable income up to Q300,000; Q15,000 + 7% on the excess. The schedule is continuous (Q15,000 = 5% × 300,000).PwC; Decreto 10-2012
T1-2 Standard personal deduction and IVA credit
Standard personal deduction = Q48,000/year (sin comprobación); plus an IVA credit of up to Q12,000/year but only if backed by facturas (default Q0).PwC; Prensa Libre
T1-3 IGSS employee contributions deductible
Employee IGSS contributions (4.83% of the salary base) are deductible in computing taxable income.PwC
T1-4 Employee social security
Employee social security = 4.83% IGSS cuota laboral on the salary base (ordinary + extraordinary, excluding the Q250 incentivo). No employee INTECAP/IRTRA. No salary cap found.PwC; IGSS
T1-5 Employer social security
Employer social security = 12.67% cuota patronal = IGSS 10.67% + INTECAP 1% + IRTRA 1%, on the same base, paid on top of salary.IGSS; PwC; copades
T1-6 Combined social-security wedge
Combined social-security wedge = 17.50% (employee 4.83% + employer 12.67%).PwC
T1-7 Bonificación incentivo exclusion
The Q250/month bonificación incentivo (Decreto 78-89) is non-salary: excluded from the IGSS base and from benefit calculations, and paid on top of base salary.misalario; copades
T1-8 Aguinaldo and Bono 14 timing
Aguinaldo (Decreto 76-78) and Bono 14 (Decreto 42-92) are each one month's salary (pro-rated): aguinaldo 50% in the first 15 days of December and the rest by 15 January; Bono 14 by 15 July.Mintrabajo
T1-9 Non-resident employment income
Non-resident employment income: 15% flat definitive on gross, no deductions; remit within the first 10 business days of the following month with a constancia.Decreto 10-2012; Baker Tilly
T1-10 Withholding order
Withholding order: project annual income → subtract Q48,000 personal deduction, IVA credit (if proven), actual IGSS, confirmed donations/insurance → annual taxable income → apply 5% / 7% schedule → divide by 12 → monthly ISR; reconcile at the December liquidación.Decreto 10-2012; oficsa
T1-11 Employer IGSS registration threshold
Employer IGSS registration threshold = 1 worker since 17 Jan 2023 (Acuerdo JD 1529); register within 30 business days of the obligation arising.IGSS; EY; Prensa Libre
T1-12 Currency and tax year
Currency is GTQ (Quetzal) only; the tax year is the calendar year.PwC
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Tier 2 — research-verified. Figures below are sourced from the Guatemalan Tax Administration (Superintendencia de Administración Tributaria, SAT), the Guatemalan Social Security Institute (Instituto Guatemalteco de Seguridad Social, IGSS), the Ley de Actualización Tributaria (Decreto 10-2012), the Código Tributario (Decreto 6-91), labour decrees (78-89, 76-78, 42-92), PwC Worldwide Tax Summaries, EY, Deloitte, Baker Tilly Guatemala, and the official gazette (Diario de Centro América). NOT yet signed off by a licensed Guatemalan accountant (Contador Público y Auditor) or tax adviser. Treat every computation as an estimate pending professional review.
Quick Reference table
| Field | Value |
|---|---|
| Country | Guatemala (Republic of Guatemala / República de Guatemala) |
| Currency | Guatemalan Quetzal (GTQ / Q) only |
| Standard pay frequency | Monthly (quincenal — twice monthly — also common) |
| Tax year | Calendar year (1 January -- 31 December) (PwC) |
| Income tax (ISR) withholding system | Monthly withholding by the employer on projected annual income, divided by 12; annual final settlement (liquidación) in December (Decreto 10-2012; oficsa) |
| Income tax authority | Superintendencia de Administración Tributaria (SAT) |
| Social security authority | Instituto Guatemalteco de Seguridad Social (IGSS) |
| Training levy authority | Instituto Técnico de Capacitación y Productividad (INTECAP) |
| Recreation levy authority | Instituto de Recreación de los Trabajadores (IRTRA) |
| Key legislation | Ley de Actualización Tributaria (Decreto 10-2012); Código Tributario (Decreto 6-91); Bonificación Incentivo (Decreto 78-89); Aguinaldo (Decreto 76-78); Bono 14 (Decreto 42-92) |
| Filing portal | SAT — Agencia Virtual / RetenISR (Sistema de Retenciones Web -ISR-) (portal.sat.gob.gt) |
| Validated by | Pending -- requires sign-off by a licensed Guatemalan Contador Público y Auditor / tax adviser |
| Skill version | 0.1 |
Read this whole section before computing anything. The shared payroll runbook lives in payroll-workflow-base — follow that runbook with this skill supplying the Guatemala-specific content.
The employer withholds ISR on "rentas del trabajo en relación de dependencia". The standard method: project the employee's annual income, compute annual ISR, divide by 12, and withhold monthly; the year-end final settlement (liquidación) in December applies the full deduction set. (Decreto 10-2012; oficsa)
ISR Brackets table (PwC — taxes on personal income; Decreto 10-2012; Prensa Libre citing SAT)
| Annual taxable income (renta imponible) | Marginal rate | Tax formula |
|---|---|---|
| Q0.01 – Q300,000.00 | 5% | 5% × taxable income |
| Over Q300,000.00 | 7% on the excess | Q15,000 fixed + 7% × (taxable income − 300,000) |
(PwC — taxes on personal income; Decreto 10-2012; Prensa Libre citing SAT) The fixed Q15,000 = 5% × Q300,000 (verify: 0.05 × 300,000 = 15,000 ✓), so the schedule is continuous at the Q300,000 boundary. These rates are set in Decreto 10-2012 and have not changed for 2025/2026.
Deductions table (PwC)
| Deduction | Amount (annual) | Notes / source |
|---|---|---|
| Personal expenses (sin comprobación) | Q48,000.00 | Standard, no receipts required (PwC — deductions; Prensa Libre) |
| IVA (VAT) credit on personal expenses | Up to Q12,000.00 | Must be backed by tax invoices (facturas) (PwC; Prensa Libre) |
| IGSS employee contributions (cuota laboral) | Actual paid (4.83% of salary base) | Deductible (PwC — deductions) |
| Donations | Restricted (commonly up to 5% of net income) | (PwC) [T2 — confirm exact cap and base] |
| Life insurance premiums | Deductible | (PwC) [T2 — confirm conditions/limits] |
The Q48,000 + Q12,000 = the commonly cited Q60,000 combined base deduction floor. (Prensa Libre; PwC) Practical effect: an employee earning ≤ ~Q4,000/month (≈Q48,000/yr salary) effectively pays no ISR after the standard personal deduction alone.
[RESEARCH GAP — reviewer to confirm before relying on it] Decreto 13-2026 (reported approved by Congress 28 April 2026) is stated to (a) exempt minimum-wage earners from ISR withholding and (b) add an extra deduction of Q3,024 on top of the Q60,000 already established by Decreto 10-2012. (guatemala.com; Congreso de la República) The Q3,024 figure and its effective tax year must be re-verified against the final published decree text. The worked examples below do NOT apply the Q3,024 extra deduction pending that confirmation.
Non-resident withholding table (Art. 104 num. 3, Decreto 10-2012 (Baker Tilly Guatemala))
| Income type | Withholding | Basis | Mechanics |
|---|---|---|---|
| Salaries, wages, per diems, bonuses, other remuneration to non-residents | 15% flat (definitive) | Applied to gross, no deductions | Art. 104 num. 3, Decreto 10-2012 (Baker Tilly Guatemala) |
The employee pays a single mandatory social-security deduction: the IGSS cuota laboral, withheld from the salary base. There is no separate employee INTECAP or IRTRA deduction (those are employer-only).
Employee contribution table (IGSS)
| Contribution | Rate | Payer | Authority | Base | Source |
|---|---|---|---|---|---|
| IGSS (cuota laboral) | 4.83% | Employee (withheld) | IGSS | Ordinary + extraordinary salary, excluding the Q250 bonificación incentivo | PwC — other taxes |
| Total employee contribution | 4.83% | Employee (withheld) | — | — | (single line — no other employee levy) |
The employer pays a cuota patronal that bundles three levies on the same salary base (ordinary + extraordinary, excluding the Q250 bonificación incentivo).
Employer contribution table (PwC)
| Contribution | Rate | Authority | Source |
|---|---|---|---|
| IGSS (cuota patronal) | 10.67% | IGSS | IGSS (official); PwC |
| INTECAP | 1.00% | INTECAP | copades; misalario |
| IRTRA | 1.00% | IRTRA | copades; misalario |
| Total employer contribution | 12.67% | — | verify: 10.67 + 1.00 + 1.00 = 12.67 ✓ (PwC) |
Combined employee + employer social-security wedge (PwC; IGSS)
| Component | Employee | Employer | Combined |
|---|---|---|---|
| IGSS | 4.83% | 10.67% | 15.50% |
| INTECAP | — | 1.00% | 1.00% |
| IRTRA | — | 1.00% | 1.00% |
| Total | 4.83% | 12.67% | 17.50% |
Verify the totals: employee column 4.83% ✓; employer column 10.67 + 1.00 + 1.00 = 12.67% ✓; combined 4.83 + 12.67 = 17.50% ✓; IGSS-only combined 4.83 + 10.67 = 15.50% ✓. (PwC; IGSS)
Registration table (Prensa Libre; IGSS; EY)
| Aspect | Rule | Source |
|---|---|---|
| Registration threshold | 1 worker (lowered from 3), mandatory since 17 January 2023 (Reglamento de Inscripción, Acuerdo JD 1529) | Prensa Libre; IGSS; EY |
| Deadline | Within 30 business days of the obligation arising; later filing is "extemporánea" (late) | IGSS; Prensa Libre |
Guatemala uses two economic circumscriptions: CE1 = Department of Guatemala; CE2 = all other departments. All figures are monthly base plus the mandatory Q250 bonificación incentivo on top.
CE1 (Department of Guatemala) (EY tax alert — salario mínimo 2026; Diario de Centro América)
| Sector | Monthly base (Q) | + Incentivo (Q) | Total (Q) |
|---|---|---|---|
| Agricultural | 3,791.20 | 250.00 | 4,041.20 |
| Non-agricultural | 4,002.28 | 250.00 | 4,252.28 |
| Export / Maquila | 3,409.73 | 250.00 | 3,659.73 |
CE2 (other departments) (EY tax alert — salario mínimo 2026; Diario de Centro América)
| Sector | Monthly base (Q) | + Incentivo (Q) | Total (Q) |
|---|---|---|---|
| Agricultural | 3,625.89 | 250.00 | 3,875.89 |
| Non-agricultural | 3,816.90 | 250.00 | 4,066.90 |
| Export / Maquila | 3,221.10 | 250.00 | 3,471.10 |
(EY tax alert — salario mínimo 2026; Diario de Centro América) Verify a sample total: 4,002.28 + 250.00 = 4,252.28 ✓.
2025 minimum wage table (guatemala.com; ONSEC table)
| Sector | Reported figure | Source |
|---|---|---|
| Agricultural & Non-agricultural (CE1) | ≈ Q122.40/day ≈ Q3,723/month | guatemala.com; ONSEC table |
| Export / Maquila (CE1) | ≈ Q107.79/day ≈ Q3,278/month | guatemala.com; ONSEC table |
[RESEARCH GAP — reviewer to confirm] The 2025 source consolidated the agrícola / no-agrícola split for CE1 and did not give a clean per-sector / per-circumscription breakdown. For precise 2025 per-sector figures consult the official ONSEC table. The 2025 increase was +10% (agrícola & no agrícola) and +6% (exportadora / maquila).
[RESEARCH GAP — reviewer to confirm] Statutory overtime multipliers, maximum daily/weekly hours, and night/Sunday/holiday premiums under the Código de Trabajo were not part of this research dataset. A reviewer should populate these from the Código de Trabajo before relying on overtime figures.
Statutory bonuses table (misalario; copades; Mintrabajo)
| Bonus | Law | Amount | Payment timing | Source |
|---|---|---|---|---|
| Bonificación Incentivo | Decreto 78-89 | Q250/month, fixed, all private-sector workers | Monthly, with salary. Excluded from benefit calcs and the IGSS base. | misalario; copades |
| Aguinaldo | Decreto 76-78 | One month's salary (pro-rated) | Accrual period 1 Dec–30 Nov; 50% paid in the first 15 days of December, remainder by 15 January | Mintrabajo |
| Bono 14 (Bonificación Anual) | Decreto 42-92 | One month's salary (pro-rated) | Accrual period 1 Jul–30 Jun; paid no later than 15 July | Mintrabajo (Bono 14) |
Conservative defaults table (PwC; Prensa Libre)
| Field | Default | Rationale |
|---|---|---|
| IVA credit (Q12,000) | Q0 unless facturas are confirmed | The IVA credit requires invoice backing; absent proof, do not grant it. (PwC; Prensa Libre) |
| Donations / life-insurance deductions | Q0 | Apply only when confirmed and documented. |
| Decreto 13-2026 Q3,024 extra deduction | Do NOT apply | Reform unconfirmed against the final decree text. [RESEARCH GAP] |
| Residency | Resident (progressive 5% / 7% with deductions) | Apply the 15% non-resident flat rate only when non-residence is confirmed. |
| IGSS base | Ordinary + extraordinary salary, excluding the Q250 incentivo | The incentivo is non-salary by Decreto 78-89. |
| IGSS ceiling | No cap | No authoritative ceiling found; apply contributions to the full base. [T2] |
| Bonificación incentivo (Q250) | Always add Q250/month on top of base salary | Mandatory for all private-sector workers (Decreto 78-89). |
| Pay frequency | Monthly | Most common; quincenal is a presentation split of the same monthly figures. |
| Employer cost estimate | Base × 1.1267 (add 12.67% IGSS/INTECAP/IRTRA) plus Q250 incentivo plus aguinaldo/Bono 14 accrual | Captures the full statutory employer burden. |
Refusal catalogue table
| Scenario | Why it is out of scope |
|---|---|
| Cross-border / posted workers / totalization (social-security coordination) | Requires treaty / IGSS determination — see cross-border-payroll-coordination. |
| Double-tax-treaty relief, expat tax-equalisation, tie-breaker residency | Beyond a domestic payroll run; route to a reviewer. |
| Decreto 13-2026 application (minimum-wage ISR exemption, Q3,024 extra deduction) | Unconfirmed against the final decree. [RESEARCH GAP] |
| Benefits in kind / company cars / stock-option valuation | Guatemalan BIK valuation rules were not in this research dataset. [RESEARCH GAP] |
| Severance / indemnización por despido taxation | Not in scope; route to a reviewer. |
| Self-employed / professional services ISR regimes | Different regime (rentas de actividades lucrativas) — out of scope for employer payroll. |
| Exact penalty quantification beyond the Section 13 statutory rates | Form numbers and some wording are from secondary sources (SAT portal returned HTTP 403); reviewer to confirm on SAT directly. |
Deterministic classification of Guatemalan bank-statement lines for payroll. Match on the uppercased description fragment.
Salary credits table
| Bank statement text (ES / EN) | Classification |
|---|---|
SALARIO, SUELDO, NOMINA, PAGO NOMINA | Net salary payment |
PLANILLA, PAYROLL, SALARY | Net salary payment (variant) |
ANTICIPO, ADELANTO DE SUELDO | Salary advance (not final pay) |
BONIFICACION INCENTIVO, BONO INCENTIVO | Q250 monthly bonificación incentivo (non-salary) |
AGUINALDO | Aguinaldo (Decreto 76-78) — Dec/Jan |
BONO 14, BONIFICACION ANUAL | Bono 14 (Decreto 42-92) — by 15 July |
DEVOLUCION ISR, REINTEGRO ISR | ISR refund — NOT income |
Employer debits table
| Bank statement text (ES / EN) | Classification |
|---|---|
SAT, RETENCION ISR, RETENISR, ISR PLANILLA | ISR remittance to SAT |
IGSS, CUOTA PATRONAL, CUOTA LABORAL | IGSS contribution remittance (employer + withheld employee cuota) |
INTECAP | INTECAP 1% levy remittance |
IRTRA | IRTRA 1% levy remittance |
PAGO PLANILLA, NOMINA, PAYROLL RUN | Net wages disbursed to employees |
ISR is remitted to SAT (via RetenISR); the IGSS cuota laboral (withheld) and cuota patronal, plus INTECAP and IRTRA, are remitted through the IGSS planilla system.
All examples use 2026 figures unless stated. Resident ISR uses the 5% / 7% schedule with the Q48,000 standard personal deduction; the Q12,000 IVA credit defaults to Q0 unless invoices are confirmed (Examples 1–4 assume the IVA credit is unproven → Q0, the conservative default). IGSS employee deduction = 4.83% of base salary; the Q250 bonificación incentivo is added on top of net and is excluded from the IGSS base. Every line below was recomputed end-to-end.
Bank statement context: NOMINA … Q7,482.92 plus BONIFICACION INCENTIVO … Q250.00 credited to the employee; IGSS CUOTA PATRONAL … Q853.60, INTECAP … Q80.00, IRTRA … Q80.00, RETENCION ISR … Q130.68 debited from the employer.
Example 1 computation table
| Step | Computation | Q |
|---|---|---|
| Annual base salary | 8,000 × 12 | 96,000.00 |
| IGSS employee (4.83% × 96,000) | annual | 4,636.80 |
| Standard personal deduction | — | 48,000.00 |
| IVA credit (unproven → default Q0) | — | 0.00 |
| Annual taxable income | 96,000 − 48,000 − 4,636.80 | 43,363.20 |
| Annual ISR (5%, below Q300,000) | 43,363.20 × 5% | 2,168.16 |
| Monthly ISR | 2,168.16 ÷ 12 | 180.68 |
| Monthly IGSS employee | 4,636.80 ÷ 12 | 386.40 |
| Net monthly (salary) | 8,000 − 386.40 − 180.68 | 7,432.92 |
| + Bonificación incentivo | added on top, no deductions | 250.00 |
| Net monthly received | 7,432.92 + 250.00 | 7,682.92 |
If Q12,000 of IVA-backed personal expenses were proven, taxable income would fall to Q31,363.20, annual ISR to Q1,568.16, and monthly ISR to Q130.68 — raising net salary to Q7,482.92 + Q250.00. The Q130.68 figure in the bank-statement context above reflects that fully-deducted scenario; the table reflects the conservative Q0 IVA default.
Example 2 computation table
| Step | Computation | Q |
|---|---|---|
| Annual base salary | 4,002.28 × 12 | 48,027.36 |
| IGSS employee (4.83% × 48,027.36) | annual | 2,319.72 |
| Standard personal deduction | — | 48,000.00 |
| Annual taxable income | max(48,027.36 − 48,000 − 2,319.72, 0) | 0.00 |
| Annual ISR | taxable base is 0 | 0.00 |
| Monthly ISR | — | 0.00 |
| Monthly IGSS employee | 2,319.72 ÷ 12 | 193.31 |
| Net monthly (salary) | 4,002.28 − 193.31 − 0 | 3,808.97 |
| + Bonificación incentivo | on top | 250.00 |
| Net monthly received | 3,808.97 + 250.00 | 4,058.97 |
The Q48,000 standard personal deduction alone wipes out the ISR base for a minimum-wage worker even before the IVA credit. Decreto 13-2026 would formalise this minimum-wage ISR exemption, but is unconfirmed [RESEARCH GAP].
Example 3 computation table
| Step | Computation | Q |
|---|---|---|
| Annual base salary | 40,000 × 12 | 480,000.00 |
| IGSS employee (4.83% × 480,000) | annual | 23,184.00 |
| Standard personal deduction | — | 48,000.00 |
| IVA credit (proven, max) | — | 12,000.00 |
| Annual taxable income | 480,000 − 48,000 − 12,000 − 23,184 | 396,816.00 |
| ISR — first Q300,000 | fixed | 15,000.00 |
| ISR — excess (7% × (396,816 − 300,000)) | 7% × 96,816 | 6,777.12 |
| Annual ISR | 15,000 + 6,777.12 | 21,777.12 |
| Monthly ISR | 21,777.12 ÷ 12 | 1,814.76 |
| Monthly IGSS employee | 23,184 ÷ 12 | 1,932.00 |
| Net monthly (salary) | 40,000 − 1,932.00 − 1,814.76 | 36,253.24 |
| + Bonificación incentivo | on top | 250.00 |
| Net monthly received | 36,253.24 + 250.00 | 36,503.24 |
The 7% rate bites only on annual taxable income above Q300,000. Here Q96,816 sits in the higher band. This example assumes the full Q12,000 IVA credit is invoice-backed.
Example 4 computation table
| Step | Computation | Q |
|---|---|---|
| Annual base salary | 30,000 × 12 | 360,000.00 |
| IGSS employee (4.83% × 360,000) | annual | 17,388.00 |
| Standard personal deduction | — | 48,000.00 |
| IVA credit (proven, max) | — | 12,000.00 |
| Annual taxable income | 360,000 − 48,000 − 12,000 − 17,388 | 282,612.00 |
| Annual ISR (5%, below Q300,000) | 282,612 × 5% | 14,130.60 |
| Monthly ISR | 14,130.60 ÷ 12 | 1,177.55 |
| Monthly IGSS employee | 17,388 ÷ 12 | 1,449.00 |
| Net monthly (salary) | 30,000 − 1,449.00 − 1,177.55 | 27,373.45 |
| + Bonificación incentivo | on top | 250.00 |
| Net monthly received | 27,373.45 + 250.00 | 27,623.45 |
A Q30,000/month base earner with full deductions still lands a taxable income below Q300,000 — entirely in the 5% band. The 7% band only engages once deductions no longer hold taxable income under Q300,000 (roughly above a Q31,500/month base with full deductions).
Example 5 computation table
| Step | Computation | Q |
|---|---|---|
| Gross remuneration | — | 50,000.00 |
| ISR withholding (15% flat, definitive, no deductions) | 50,000 × 15% | 7,500.00 |
| Net to non-resident | 50,000 − 7,500 | 42,500.00 |
Non-resident employment income is taxed at a 15% definitive flat rate on gross (Art. 104 num. 3, Decreto 10-2012) — no Q48,000/Q12,000 deductions, no progressive schedule. The withholding agent remits within the first 10 business days of the following month and issues a constancia. (Baker Tilly Guatemala) IGSS may still apply if the work is performed in Guatemala [T2 — confirm IGSS treatment for the specific assignment].
Example 6 computation table
| Step | Computation | Q |
|---|---|---|
| Monthly base salary | — | 8,000.00 |
| IGSS cuota patronal (10.67% × 8,000) | — | 853.60 |
| INTECAP (1% × 8,000) | — | 80.00 |
| IRTRA (1% × 8,000) | — | 80.00 |
| Total cuota patronal (12.67%) | 853.60 + 80.00 + 80.00 | 1,013.60 |
| Bonificación incentivo (employer-paid, on top) | — | 250.00 |
| Aguinaldo accrual (one month / 12) | 8,000 ÷ 12 | 666.67 |
| Bono 14 accrual (one month / 12) | 8,000 ÷ 12 | 666.67 |
| Total monthly employer cost | 8,000 + 1,013.60 + 250.00 + 666.67 + 666.67 | 10,596.94 |
Verify the cuota patronal: 10.67% + 1% + 1% = 12.67%; 12.67% × 8,000 = 1,013.60 ✓. The IGSS/INTECAP/IRTRA levies are charged on the base salary (excluding the Q250 incentivo). Aguinaldo and Bono 14 each accrue one month's salary per year (≈Q666.67/month each on a Q8,000 base) and should be provisioned monthly even though paid in lump sums.
These items depend on facts or sources not fully resolved in this research. The skill must surface them and recommend professional review rather than asserting a single answer.
Tier 2 catalogue table
| Ref | Issue | What the reviewer must resolve |
|---|---|---|
| [T2-1] | Decreto 13-2026 (minimum-wage ISR exemption + Q3,024 extra deduction) | Confirm the final published decree text, the exact Q3,024 figure, and the effective tax year before applying it. [RESEARCH GAP] |
| [T2-2] | Exact SAT form numbers and filing wording | SAT portal returned HTTP 403; form references SAT-1411 / SAT-1431 and the RetenISR mechanics come from secondary advisory sources — verify directly on the SAT portal. |
| [T2-3] | ISR treatment of the Q250 bonificación incentivo | Research confirmed the IGSS exclusion only; confirm whether the Q250 is also exempt from ISR or forms part of taxable income. |
| [T2-4] | Donations and life-insurance deduction limits | Confirm exact caps (commonly cited up to 5% of net income for donations) and conditions. |
| [T2-5] | IGSS contribution ceiling | No salary cap was found in any authoritative source — confirm "none" against current IGSS regulations. |
| [T2-6] | 2025 per-sector / per-circumscription minimum wage | The 2025 source consolidated agrícola / no-agrícola for CE1 — confirm the per-sector split against the official ONSEC table. |
| [T2-7] | Overtime / night / Sunday / holiday premiums and maximum hours | Not researched here — confirm from the Código de Trabajo and any pacto colectivo. |
| [T2-8] | Benefits in kind, severance / indemnización, per-diem tax limits | Not in this research dataset — reviewer to populate. |
| [T2-9] | Penalty figures and the daily/late-filing wording | The Código Tributario rates in Section 13 come from a secondary summary; confirm the exact article wording and current amounts against the in-force Decreto 6-91. |
| [T2-10] | IGSS treatment of non-residents performing work in Guatemala | Confirm whether IGSS contributions apply alongside the 15% ISR for a given assignment. |
RetenISR filing table (SAT portal; Baker Tilly)
| Form / system | Purpose | Deadline | Source |
|---|---|---|---|
| RetenISR (Sistema de Retenciones Web -ISR-) | Employer reports and remits monthly ISR withheld on employment income to SAT | Remitted monthly; non-resident withholding remitted within the first 10 business days of the month following payment | SAT portal; Baker Tilly [T2-2 — confirm exact resident-withholding monthly deadline on SAT] |
| Constancia de retención | Final withholding statement issued to the employee via RetenISR | Within 10 business days of the last payment of the settlement period | oficsa; Deloitte [T2-2] |
IGSS planilla table (IGSS)
| Filing | Purpose | Source |
|---|---|---|
| IGSS planilla (cuota patronal + cuota laboral) | Monthly remittance of employer 12.67% and withheld employee 4.83% (plus INTECAP/IRTRA where bundled) | IGSS [T2 — confirm exact monthly planilla deadline] |
Annual filing table (oficsa; Deloitte)
| Form | Purpose | Deadline | Source |
|---|---|---|---|
| Final settlement (liquidación) | Employer year-end reconciliation applying the Q48,000 / Q12,000 / donations / insurance / IGSS deductions | Performed in December | oficsa; Deloitte |
| Employee annual sworn declaration (where applicable) | Employee's own ISR reconciliation when required | Within the first 3 months of the year following the tax period | oficsa [T2-2 — confirm SAT form number (SAT-1431 / SAT-1411 cited by secondary sources)] |
Employer registration filing table (IGSS; EY; Prensa Libre)
| Filing | Purpose | Deadline | Source |
|---|---|---|---|
| IGSS employer registration (inscripción patronal) | Register a new employer with IGSS (threshold: 1 worker) | Within 30 business days of the obligation arising | IGSS; EY; Prensa Libre |
Figures below come from a secondary summary of the Código Tributario; confirm exact article wording and current amounts against the in-force Decreto 6-91. [T2-9]
Penalties table (Código Tributario, Decreto 6-91)
| Infraction | Penalty | Reference |
|---|---|---|
| Mora (late payment of self-assessed tax) | Tax × 0.005 per day of delay | Art. 92 (Prensa Libre summarising Código Tributario) |
| Omisión de pago (omitted / incorrect tax) | 100% of the omitted tax | Art. 89 |
| Failure to withhold / remit (retención no efectuada) | Fine = the tax that should have been withheld (withholding-agent liability) | Código Tributario |
| Late filing of a declaration | Q50 per day, capped at Q1,000 | Código Tributario (secondary) [T2-9 — confirm article] |
| Voluntary reduction (before SAT notice) | Mora fine reduced 85%; omisión fine reduced 50% | Arts. 91, 106 |
Default interest and additional sanctions may apply. Record-retention requirements were not part of this research dataset. [RESEARCH GAP — confirm record-retention period.]
Excel working paper column table
| Col | Heading | Type | Formula / source |
|---|---|---|---|
| A | Employee name | Input | — |
| B | NIT (tax ID) | Input | SAT identifier |
| C | Residency | Input | resident / non-resident |
| D | Monthly base salary (Q) | Input | salario base |
| E | Annual base salary (Q) | Computed | D * 12 |
| F | IGSS employee (4.83%) | Computed | E * 4.83% |
| G | Standard personal deduction | Input | 48000 |
| H | IVA credit (max 12,000) | Input | 0 unless facturas proven, capped at 12000 |
| I | Donations / insurance | Input | confirmed only, else 0 |
| J | Annual taxable income | Computed | MAX(E - F - G - H - I, 0) |
| K | ISR — first band | Computed | MIN(J,300000) * 5% |
| L | ISR — higher band | Computed | MAX(J-300000,0) * 7% |
| M | Annual ISR | Computed | K + L |
| N | Monthly ISR | Computed | M / 12 |
| O | Monthly IGSS employee | Computed | F / 12 |
| P | Net monthly (salary) | Computed | D - O - N |
| Q | Bonificación incentivo | Input | 250 |
| R | Net monthly received | Computed | P + Q |
| S | Employer cuota patronal (12.67%) | Computed | D * 12.67% |
| T | Total monthly employer cost | Computed | D + S + Q + (D/12)*2 (adds aguinaldo + Bono 14 accrual) |
For a non-resident (col C = non-resident), ISR =
D * 15%on gross with no deductions; columns F–O do not apply. Footer checks: sum of column N ties to the RetenISR remittance; sum of O + S ties to the IGSS planilla; sum of R ties to total net wages disbursed.
Terminology table
| Spanish term | English | Relevance |
|---|---|---|
| Salario base / sueldo | Base salary | Starting figure for all computations |
| Salario neto | Net salary | What the employee receives |
| Renta imponible | Taxable income | After deductions, before ISR |
| ISR (Impuesto Sobre la Renta) | Income tax | Withheld monthly |
| Rentas del trabajo en relación de dependencia | Employment income | The category this skill covers |
| Retención ISR | ISR withholding | The monthly withholding mechanism |
| Cuota laboral | Employee IGSS contribution | 4.83%, withheld |
| Cuota patronal | Employer contribution | 12.67% (IGSS + INTECAP + IRTRA) |
| Bonificación incentivo | Incentive bonus | Q250/month, non-salary, on top |
| Aguinaldo | Christmas bonus | One month's salary, Dec/Jan |
| Bono 14 / Bonificación anual | 14th-month bonus | One month's salary, by 15 July |
| Salario mínimo | Minimum wage | By circumscription and sector |
| Liquidación | Final settlement | Year-end ISR reconciliation (December) |
| Constancia de retención | Withholding certificate | Issued to employee via RetenISR |
| SAT | Tax Administration | Receives ISR; runs RetenISR |
| IGSS | Social Security Institute | Receives IGSS contributions |
| INTECAP | Training institute | 1% employer levy |
| IRTRA | Workers' recreation institute | 1% employer levy |
| NIT | Tax identification number | Required for ISR |
| Planilla | Payroll / contribution schedule | IGSS monthly filing |
| RetenISR | SAT withholding web system | Electronic ISR filing |
| Quetzal (Q / GTQ) | Currency | All figures in Quetzales |
When key facts are missing, ask the user these questions before computing. If a question is unanswered, apply the Section 7 conservative default and clearly flag the assumption.
Interaction table
| Scenario | Skill to use |
|---|---|
| Employee payroll (ISR + IGSS + INTECAP + IRTRA) | This skill (guatemala-payroll.md) |
| Guatemala personal income tax (annual / self-employment) | guatemala-income-tax.md |
| Guatemala social-security mechanics (detailed IGSS) | guatemala-social-security.md |
| Cross-border / posted workers / totalization | cross-border-payroll-coordination.md |
| Guatemala VAT (IVA) returns | guatemala-vat-return.md |
| Shared workflow runbook | payroll-workflow-base.md |
Reference material table
Primary authorities: SAT (https://portal.sat.gob.gt); IGSS (https://www.igssgt.org); Ministerio de Trabajo (https://www.mintrabajo.gob.gt); ONSEC (https://www.onsec.gob.gt).
Run these to validate any implementation of this skill. Expected results use 2026 figures, resident status, and the Q12,000 IVA credit at Q0 (conservative default) unless stated otherwise.
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a licensed Contador Público y Auditor or tax adviser in Guatemala) before implementation.
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