2 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
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.
Use this skill whenever asked about Guatemala social-security contributions (IGSS) and payroll income-tax withholding (ISR sobre rentas del trabajo) for employees and employers. Trigger on phrases like "how much IGSS do I pay", "cuota laboral", "cuota patronal", "IGSS employee rate", "IGSS employer rate", "INTECAP IRTRA", "Guatemala payroll deductions", "ISR retencion empleados", "ISR planilla", "salario minimo Guatemala", "bonificacion incentivo", "Q250 bono", "constancia de retencion", "SAT-1331", "crédito por IVA planilla", or any question about Guatemalan payroll, social contributions, or employee income-tax withholding. Also trigger when classifying bank statement transactions that relate to IGSS debits, INTECAP/IRTRA levies, or SAT income-tax payments from Banco Industrial, Banrural, BAM, G&T Continental, or other Guatemalan banks. This skill covers the 15.50% combined IGSS split (4.83% employee / 10.67% employer + 2% parafiscal), the Q250 bonificación incentivo, the 2026 minimum wage, ISR brackets and deductions (including the Decreto 13-2026 reform), forms, deadlines, penalties, bank-statement classification, and edge cases. ALWAYS read this skill before touching any Guatemalan payroll or IGSS work.