Net Salary Calculator (Gross → Net)

IGSS 4.83% + ISR monthly withholding. Math runs in your browser.

Gross
Q 0.00
IGSS (4.83%)
−Q 0.00
ISR monthly
−Q 0.00
NET
Q 0.00
Show the formula
Net = Gross − IGSS employee − ISR withholding
IGSS calculates on salary base (excludes Q250 bonus, Decreto 78-89). ISR uses annual base ÷ 12.

What Is Net Salary in Guatemala

In Guatemala, your net salary (salario neto / liquido a recibir) is what actually lands in your bank account after mandatory deductions. It’s almost always lower than your gross salary (salario bruto), which is the headline figure on your employment contract.

The formula is simple but the breakdown matters:

Gross base salary
- IGSS (4.83% of base salary)
- ISR withholding (if applicable)
+ Q250 monthly incentive bonus (exempt — added on top)
= Net salary (take-home pay)

What’s Deducted and What Isn’t

DEDUCTED (mandatory):

  • IGSS — 4.83% of base salary (Decree 295, Art. 27). Funds your healthcare and pension.
  • ISR — Income tax, based on Decree 10-2012 brackets (5% or 7%). Withheld only if your annual income exceeds Q48,000 after deductions.

NOT deducted (exempt by law):

  • Q250 incentive bonus (Decree 78-89) — Added after deductions.
  • Aguinaldo (Labor Code Art. 88) — Paid separately in December.
  • Bono 14 (Decree 42-92) — Paid separately in July.
  • Vacation cash payments (Labor Code Art. 130-137).
  • Severance / indemnizacion (Labor Code Art. 82).
  • Travel per diems within allowed limits.

Worked Examples for 2026

Case 1 — Minimum wage worker (non-agricultural)

  • Base salary: Q4,002.28
  • Q250 bonus: Q250
  • Gross: Q4,252.28
  • IGSS (4.83% x Q4,002.28): -Q193.31
  • ISR: Q0 (below Q48,000 annual threshold)
  • Net: Q4,058.97/month

The minimum wage worker keeps 95% of gross pay.

Case 2 — Q10,000 base salary

  • Base salary: Q10,000
  • Q250 bonus: Q250
  • Gross: Q10,250
  • IGSS (4.83% x Q10,000): -Q483
  • ISR monthly withholding (~Q225.85): -Q225.85
  • Net: Q9,541.15/month

Case 3 — Q30,000 base salary

  • Base salary: Q30,000
  • Q250 bonus: Q250
  • Gross: Q30,250
  • IGSS (4.83% x Q30,000): -Q1,449
  • ISR monthly withholding (~Q1,177.55): -Q1,177.55
  • Net: Q27,623.45/month

Higher earners keep ~91% of gross.

Why the Q250 Bonus Always Appears Separately

The Q250 bonificacion incentivo is a quirk of Guatemalan payroll. Decree 78-89 created it as a non-salary incentive that:

  • Doesn’t enter the IGSS contribution base.
  • Doesn’t count for ISR.
  • Doesn’t count for Aguinaldo or Bono 14 averages.
  • Doesn’t count for severance calculations.

That’s why every Guatemalan paystub shows it as a separate line item — and why your net pay calculation must add it back after deductions, not deduct from it.

The Annual Picture

If you want your annual take-home, multiply the monthly net by 12 and add Aguinaldo (one month average salary) and Bono 14 (one month average salary). Both are paid in full — no deductions.

For a minimum wage worker: Q4,058.97 x 12 + Q4,002.28 (Aguinaldo) + Q4,002.28 (Bono 14) = ~Q56,712 annual take-home.

When This Calculator Might Be Off

The calculator assumes a standard single-employer scenario. Your real net pay might differ if you have:

  • Multiple employers — Each withholds based on what they pay, but your annual return reconciles the total.
  • FEL invoice deductions — Up to Q12,000 in personal expenses can reduce your ISR base (you must file SAT-1101 with your employer).
  • Life insurance premiums — Deductible from ISR within limits.
  • Variable commissions — Withholding is projected based on past income; year-end true-up adjusts.
  • Voluntary deductions — Loans, savings clubs, union dues.
  • Decreto Numero 295 — Ley Organica del IGSS, Article 27 (4.83% employee contribution).
  • Decreto Numero 78-89 — Ley de Bonificacion Incentivo, Article 2 (Q250 bonus exempt).
  • Decreto Numero 10-2012 — Ley de Actualizacion Tributaria, Articles 72-74 (ISR brackets and personal exemption).
  • Codigo de Trabajo (Decreto 14-41) — Articles 88 (Aguinaldo), 130-137 (vacation).

This calculator provides estimates based on the standard SAT employer projection. For exact figures, request your detailed paystub from HR or consult a certified accountant.