Incapacidad por Enfermedad/Accidente - IGSS (2026)

When an IGSS-affiliated worker becomes ill or suffers an accident that prevents them from working, the EMA program (Enfermedad, Maternidad y Accidentes) provides both medical treatment and a salary subsidy during the recovery period. This benefit is called incapacidad temporal and is one of the most important protections of Guatemala’s social security system. It ensures that workers do not lose their entire income while recovering from illness or injury.

The process begins when the worker visits an IGSS medical facility for treatment. Only IGSS physicians can issue the certificado de incapacidad, which specifies the diagnosis, the recommended rest period, and the subsidy the worker will receive. Private doctors cannot authorize IGSS sick leave. The employer must be notified through the aviso de incapacidad form, and the employer must cooperate with the process by providing the worker’s employment information to IGSS.

Workplace accidents receive special attention under the EMA program. If the injury occurred during work activities, the employer has additional reporting obligations and the worker may be entitled to enhanced benefits. The distinction between ordinary illness and workplace accident affects both the coverage level and the employer’s liability.

Quick summary: IGSS sick leave is free for enrolled workers. Visit an IGSS medical facility to get certified. IGSS pays a salary subsidy during recovery. Only IGSS doctors can issue the incapacity certificate. Your employer cannot fire you for legitimate sick leave.

Information verified March 2026.

Requirements

• DPI of the worker
• IGSS affiliation number
• Medical examination by an IGSS doctor
• Employer-completed aviso de incapacidad form

Step-by-Step Process

1. Seek medical attention at an IGSS clinic or hospital
2. IGSS doctor evaluates your condition and determines if sick leave is needed
3. Doctor issues certificado de incapacidad with the prescribed rest period
4. Notify your employer and provide the certificate
5. Employer completes aviso de incapacidad form and submits to IGSS
6. IGSS processes the subsidy payment for the rest period
7. Return to work after the prescribed period or obtain an extension if needed

Tips & Common Mistakes

• Go to an IGSS facility, not a private clinic. Only IGSS physicians can certify your incapacity for subsidy purposes. A private doctor’s note is not sufficient for IGSS benefits.
• Keep your employer informed. Provide the incapacity certificate promptly so they can process the aviso form without delay.
• You cannot work while receiving the subsidy. If IGSS discovers you are working during a certified incapacity period, the subsidy will be revoked and you may face penalties.
• Workplace injuries must be reported separately. If your illness or injury is work-related, ensure it is documented as such for proper coverage and employer liability.

Official Links

• IGSS — EMA Program
• IGSS — Contact: 1522