MINTRAB Electronic Salary Book Excel Template: All 14 Fields Explained (2026 Guide)

Summary: The MINTRAB Electronic Salary Book template has 14 mandatory fields per worker. The file is uploaded in Excel (.xlsx) or UTF-8 CSV, with period decimal separator and DD/MM/YYYY dates. The Q250 incentive bonus (Decreto 78-89) always goes in a separate column — it does NOT enter the IGSS or ISR calculation. The worker’s IGSS contribution is 4.83% on base salary plus taxable bonuses. This guide walks through all 14 fields with examples, Excel formulas, and the typical format errors that get the file rejected.

Where to download the official template

The official Excel template is downloaded from the Electronic Salary Book portal once your book is authorized:

1. Sign in at librosalarios.mintrabajo.gob.gt with your user account.
2. From the main menu, look for “Descargas” (Downloads) or “Plantillas” (Templates).
3. Download the current-year version (the template is updated when the minimum wage or ISR rules change).
4. Backup copies are also available at mintrabajo.gob.gt/index.php/formularios.

Golden rule: always work inside the official template. Copy and paste your data into the existing columns. Do NOT build your own Excel with custom headers — column names are case-sensitive, accent-sensitive, and order-sensitive in some versions of the template, and the system rejects files that don’t match exactly.

The 14 mandatory fields, step by step

These are the 14 fields the MINTRAB template requires for each worker, in the typical order of the official template. Exact column positions can vary between template versions, but the content is the same.

1. Worker’s full name (Nombre completo del trabajador)

What it is: the worker’s full name and surnames, exactly as they appear on the DPI issued by RENAP (Guatemala’s civil registry).

Format: text, no abbreviations, uppercase or title case as the template uses.

Example: JUAN CARLOS PEREZ HERNANDEZ or Juan Carlos Perez Hernandez.

Common mistakes:

• Abbreviating second name or second surname. The system cross-checks against RENAP via DPI — if the name doesn’t match, it flags an inconsistency.
• Using preferred names or nicknames. If the DPI says “Maria Jose” you cannot register “Marijo”.
• Missing accents on systems that accept them. The MINTRAB template typically uses unaccented text, but if your version includes them, keep them aligned with the RENAP record.

Legal source: Art. 102 Labor Code (Decreto 14-41) — the book must identify each worker unambiguously.

2. CUI / DPI number

What it is: the worker’s Unique Identification Code — the 13 digits of the DPI issued by RENAP.

Format: exactly 13 digits, no spaces, no hyphens, no periods.

Correct example: 1234567890101 Incorrect examples: 1234 56789 0101, 1234567890-101, 1.234.567.890.101

Common mistakes:

• Copying the DPI with the spaces that appear on the physical document. Strip them before pasting.
• Confusing CUI with the worker’s NIT (tax ID). These are different: NIT is used by SAT (tax authority), CUI/DPI by RENAP.
• Foreign worker with no DPI. In that case use the passport number or the foreigner ID issued by RENAP. The template usually has a column or marker for that case — check the portal manual.

Validation: the MINTRAB system cross-checks the CUI against RENAP. If the number doesn’t exist or doesn’t match the name, the row is rejected.

Legal source: Acuerdo Ministerial 124-2019 Art. 4 — minimum identification data per worker.

3. Job title (Cargo o puesto)

What it is: the position the worker holds at the company.

Format: text, must match the title registered in RECIT — Electronic Contracts Registry.

Example: Operario de produccion, Vendedor de mostrador, Contador general, Asistente administrativo.

Common mistakes:

• Using a different title from the RECIT contract. The system cross-references both — if RECIT says “Vendedor” and the salary book says “Asesor de ventas”, it flags an inconsistency.
• Generic titles like “Empleado” (Employee) or “Personal” (Staff). MINTRAB requires specificity to validate against minimum-wage tables by industry.
• English job titles for international companies. Translate to Spanish (e.g., “Customer Success Manager” → “Gerente de Atencion al Cliente”).

Legal source: Art. 28 and 102 Labor Code — relationship between the individual contract and the salary book.

4. Start date (Fecha de ingreso)

What it is: the date the worker started the employment relationship with the company.

Format: DD/MM/YYYY (Guatemalan standard). NOT MM/DD/YYYY (US format) and NOT YYYY-MM-DD (ISO).

Correct examples: 15/03/2024, 01/01/2026 Incorrect examples: 03/15/2024, 2024-03-15, 15-Mar-2024

Common mistakes:

• Excel auto-formatting dates based on system regional settings. Before exporting, select the column and apply a custom format DD/MM/YYYY.
• Using a re-hire date after a dismissal as the “original start date”. The system takes the date you enter — this affects seniority-based severance calculations.
• For long-tenured workers, verify the date is before the payroll month. A future start date triggers automatic rejection.

Legal source: Art. 28 and 88 Labor Code — start date determines seniority and severance base.

5. Monthly base salary (Salario base mensual)

What it is: the worker’s ordinary monthly salary in quetzales, excluding incentive bonus, overtime, and commissions.

Format: number with two decimals, period (.) decimal separator. Do NOT use the Q symbol or thousands separator.

Correct examples: 3500.00, 5750.50, 12000.00 Incorrect examples: Q3,500.00, 3.500,00, 3500, 3,500

Common mistakes:

• Including the incentive bonus inside base salary. Always keep them separate.
• Reporting a salary below the legal minimum wage. For 2026, non-agricultural activities: Q3,500/month. The system rejects with “amount below minimum wage” error.
• Regional formats using comma decimal. Force cell format > number > 2 decimals with period.

Legal source: Art. 88-94 Labor Code and the annual government minimum-wage decree.

6. Days worked in the month (Dias trabajados)

What it is: integer number of days the worker effectively rendered services or had paid rest in the month.

Format: integer (no decimals). Typically 30 or 31. Less if the worker started or left mid-month, or took unpaid leave.

Examples:

• Worker present all of March: 31
• Worker who started on the 15th of a 30-day month: 16
• Worker with 5 days of unpaid leave: 26 (in a 31-day month)

Common mistakes:

• Reporting more days than the calendar month has. The system rejects.
• Confusing days worked with business days. The field counts calendar days including paid weekly rest, NOT only Monday-Friday.
• Not subtracting unpaid leave from salary. If the worker missed 3 unjustified days, salary and days adjust proportionally.

Legal source: Art. 126-127 Labor Code — paid weekly rest and worked days.

7. Ordinary hours (Horas ordinarias)

What it is: total ordinary hours worked in the month, excluding overtime.

Format: integer or decimal depending on shift type.

Example: daytime shift of 8 hours, 6 days per week, month of 4.33 weeks = 8 * 6 * 4.33 = 207.84 hours. If the template requires integers, round to 208.

Common mistakes:

• Including overtime in this field. Overtime has its own column.
• Reporting more than 44 hours/week on daytime shifts or 36 on night shifts. That’s a signal that overtime is misclassified.
• For workers on mixed or night shifts, use the correct legal limit (mixed 42 hours/week, night 36 hours/week per Art. 116-117 Labor Code).

Legal source: Art. 116-122 Labor Code — shifts and ordinary-hour limits.

8. Overtime (Horas extra by type)

What it is: hours worked in excess of the ordinary shift, separated by type based on the legal premium.

Format: the MINTRAB template has separate columns for each type. Number of hours as integer or decimal.

Overtime types and premiums:

Example: worker with Q3,500 base salary, does 10 daytime overtime hours in the month:

• Ordinary hourly rate: 3500 / 240 = 14.58
• Daytime overtime rate: 14.58 * 1.5 = 21.88
• Overtime payment: 21.88 * 10 = 218.80

Common mistakes:

• Lumping all overtime in one column. The system cannot validate correct premium.
• Confusing ordinary with overtime hours. If your shift is 8 hours and the worker did 10, the 2 extra are overtime.
• Ignoring the legal cap: maximum 12 hours of work per day (8 ordinary + 4 overtime). Beyond that is illegal, not just overtime.

Legal source: Art. 121-126 Labor Code — overtime and premiums.

9. Incentive bonus (Bonificacion incentivo Q250)

What it is: mandatory monthly bonus established by Decreto 78-89 to promote productivity. Applies to every private-sector worker regardless of salary.

Format: fixed amount of Q250.00 per month. Goes in a SEPARATE column from base salary.

Key characteristics:

• Not part of salary for IGSS, ISR, or severance purposes.
• Generates no employer or employee contribution.
• Paid proportionally if the worker wasn’t present for the full month (e.g., 16 days worked = Q250 / 30 * 16 = Q133.33).
• If your company pays more (e.g., Q500 by collective agreement), the Q250 still goes as “incentive bonus” and the excess goes as “additional bonus” in another column — because the excess CAN be taxable.

Common mistakes:

• Adding it to the base salary. Causes incorrect IGSS calculation (you withhold contributions on an amount that’s not legally part of the base).
• Omitting the column. The system validates that EVERY private-sector worker has at least Q250 in incentive bonus. A row without it triggers an inconsistency.
• Treating it as ISR-taxable. It is NOT, except for any voluntary excess over Q250.

Legal source: Decreto 78-89 of the Congress — Incentive Bonus Law, Art. 1-3.

10. Commissions, gratifications, per-diems (Comisiones, gratificaciones, viaticos)

What it is: other income the worker receives in the month beyond base salary.

Format: the template has separate columns for each concept:

• Commissions: percentage on sales or results.
• Gratifications: extraordinary bonuses (not to be confused with Bono 14 or aguinaldo, which have their own payrolls or columns).
• Per-diems (viaticos): reimbursement of travel expenses, meals outside the workplace, lodging.

Example:

Important rules:

• Commissions and gratifications are part of taxable salary: subject to IGSS and ISR.
• Per-diems are expense reimbursements, not salary — NOT subject to IGSS or ISR provided they are backed by invoices or documented liquidations.
• If you pay fixed “per-diems” without documentation (disguising salary), SAT and MINTRAB can re-classify them as salary and apply penalties.

Common mistakes:

• Mixing commissions with base salary. Keep them separate so the system calculates IGSS and ISR correctly.
• Using per-diems as a payroll-tax dodge. If SAT detects the pattern in audit, it reclassifies.
• Forgetting extraordinary gratifications. They are taxable and must be recorded to avoid issues in labor disputes.

Legal source: Art. 88, 90 Labor Code and IGSS Regulation Art. 2.

11. Deductions — IGSS contribution (4.83%)

What it is: mandatory withholding of 4.83% of base salary plus taxable bonuses, withheld by the employer and remitted to IGSS.

Format: amount in quetzales, 2 decimals, period decimal separator.

Excel formula:

=ROUND((BASE_SALARY + COMMISSIONS + OVERTIME + GRATIFICATIONS) * 0.0483, 2)

Example: worker with Q3,500 base salary, Q850 commissions, Q218.80 overtime:

• Calculation base: 3500 + 850 + 218.80 = 4568.80
• Worker IGSS contribution: 4568.80 * 0.0483 = 220.67

Important:

• Does NOT include the Q250 incentive bonus. Decreto 78-89 explicitly excludes it from the IGSS base.
• Does NOT include documented per-diems (they are reimbursement, not salary).
• The employer also pays its own IGSS contribution (10.67% in most regimes), but the employer share goes on the IGSS payroll, NOT in the worker’s salary book column.

Common mistakes:

• Calculating on base salary only, forgetting commissions and overtime.
• Including the incentive bonus in the base, inflating the deduction.
• Using outdated rate (the worker rate used to be 4.5%). Current rate: 4.83%.

Legal source: Decreto 295 (IGSS Organic Law) and Contribution Collection Regulation Art. 2.

12. Deductions — ISR withheld

What it is: Income Tax withheld by the employer from the dependent worker, per Art. 72 of Decreto 10-2012.

How it works (concept):

1. Calculate annual taxable income = (salaries + taxable bonuses) - fixed Q48,000 deduction - IGSS contributions paid - other authorized deductions.
2. Apply the progressive rate to that taxable income:
   • 5% on the first Q300,000/year.
   • 7% on the excess over Q300,000.
3. The annual total is divided across 12 monthly payrolls (or adjusted in the year-end payroll based on projection).

Simplified one-bracket example: worker with Q10,000/month salary (Q120,000/year), no other taxable bonuses:

• Estimated annual IGSS contribution: 120000 * 0.0483 = 5796
• Taxable income: 120000 - 48000 - 5796 = 66204
• Annual ISR: 66204 * 0.05 = 3310.20
• Approximate monthly ISR: 3310.20 / 12 = 275.85

Important:

• The real calculation is more complex than this example. It accounts for annual projection, deductible personal expenses up to Q12,000, donations, and monthly withholding mechanics with December reconciliation.
• Always consult the official SAT table for the current year: portal.sat.gob.gt. SAT publishes an updated ISR calculator and table each year.
• Low-salary workers (near minimum wage) generally have NO ISR withheld, because their taxable income doesn’t exceed the exempt minimum after deducting Q48,000 and IGSS contributions.

Common mistakes:

• Applying the 5% rate to gross salary without subtracting the legal deductions.
• Forgetting the annual Q48,000 fixed deduction (Q4,000/month equivalent).
• Not adjusting the December withholding when annual projection changes (extra bonuses, mid-year dismissals, mid-year hires).

Legal source: Decreto 10-2012 — Tax Update Law, Art. 72 (rates) and Art. 67-73 (regime for dependent workers).

13. Deductions — loans, garnishments, other

What it is: legally authorized deductions that are NOT IGSS or ISR.

Format: the template has a separate column for “other deductions”, with space to indicate the legal basis or type of withholding.

Common examples:

Key rules:

• Any deduction that is not IGSS or ISR requires express written authorization from the worker or a court order.
• You cannot withhold more than 35% of salary in voluntary deductions (except court-ordered alimony, which can reach 50%).
• On the payroll, always indicate the legal basis of the deduction (court order, signed authorization, agreement).

Common mistakes:

• Deducting loans without written authorization from the worker. The deduction is void and the worker can sue for refund.
• Summing all deductions into one amount without itemizing. In an audit or lawsuit, the company must be able to prove each deduction individually.
• Exceeding the 35% cumulative cap. If the worker has a company loan + union dues + garnishment, voluntary deductions must not exceed 35% combined.

Legal source: Art. 99-100 Labor Code (Decreto 14-41) — legal and authorized deductions.

14. Net salary to pay (Salario neto a pagar)

What it is: amount effectively delivered to the worker in the month, after applying all additions and deductions.

Format: number with 2 decimals, period decimal separator.

Formula:

Net salary = Base salary
           + Incentive bonus (Q250)
           + Commissions
           + Overtime
           + Gratifications
           + Per-diems
           - IGSS contribution (4.83%)
           - ISR withheld
           - Other deductions (loans, garnishments, union)

Suggested Excel formula:

=ROUND(BASE_SALARY + INCENTIVE_BONUS + COMMISSIONS + OVERTIME + GRATIFICATIONS + PER_DIEMS - IGSS_CONTRIBUTION - ISR_WITHHELD - OTHER_DEDUCTIONS, 2)

Complete example (sample row):

Net calculation: 3500 + 250 + 850 + 218.80 + 0 - 220.67 - 0 - 100 = 4498.13

Common mistakes:

• Forgetting to add the incentive bonus to the net. It is exempt from contributions but IS paid to the worker.
• Failing to subtract all deductions. If the system detects that base + extras - deductions != net, it flags an inconsistency.
• Rounding: use ROUND(..., 2) to avoid cent-level differences between rows and totals.

Legal source: Art. 88-99 Labor Code — salary composition and authorized deductions.

File format (Excel vs CSV, UTF-8 encoding)

The MINTRAB portal accepts two formats:

Strict format rules:

1. UTF-8 encoding required for CSV. If you save as ANSI or cp1252 (Windows default), accents and the letter n break and the file is rejected.

   • In Excel: when saving, pick the “CSV UTF-8 (Comma delimited) (*.csv)” type, not plain CSV.
   • In Google Sheets: File > Download > CSV — exports UTF-8 by default.

2. Decimal separator: period (.) NOT comma (,). System regional settings affect this.

   • Force cell format > number > 2 decimals, period separator.
   • If your Excel is set to Spain or some LATAM regional formats, change Windows regional settings or use a custom format.

3. Column separator in CSV: comma (,). Not semicolon (;).

   • If your regional system uses ;, open the CSV with Notepad before uploading and replace ; with , (be careful with values containing internal commas — quote them).

4. Dates: DD/MM/YYYY. No hyphens, no ISO format, no month name.

   • Apply custom format DD/MM/YYYY to date columns before exporting.

5. No empty rows in the middle. Don’t leave a blank row to “separate” employees. The system treats an empty row as end of table.

6. No explanatory text above or below. Headers from the MINTRAB template go on the first used row. Don’t add titles, logos, or notes. The exact headers come in the template downloaded from the portal.

7. Headers intact. Do not rename or reorder columns. The system locates columns by name — not by position in some template versions.

Useful Excel formulas for faster data entry

These formulas assume each worker’s row starts at row 2 and that the columns are:

• B = base salary
• C = days worked
• D = ordinary hours
• E = daytime overtime hours (count)
• F = incentive bonus
• G = commissions
• H = gratifications
• I = per-diems
• J = IGSS contribution
• K = ISR withheld
• L = other deductions
• M = net salary

Proportional incentive bonus by days worked

=ROUND(250 / 30 * C2, 2)

If they worked 16 days: 250 / 30 * 16 = 133.33. If they worked the full month: Q250.00.

Ordinary hourly value

=ROUND(B2 / 240, 4)

240 = 8 hours/day × 30 days (standard monthly basis for calculations). Keep 4 decimals for precision.

Daytime overtime pay (50% premium)

=ROUND((B2 / 240) * 1.5 * E2, 2)

Nighttime or holiday overtime pay (100% premium)

=ROUND((B2 / 240) * 2.0 * <night_hours>, 2)

Worker IGSS contribution (4.83%)

=ROUND((B2 + G2 + ((B2/240)*1.5*E2) + H2) * 0.0483, 2)

Base = base salary + commissions + overtime pay + gratifications. Does NOT include incentive bonus or documented per-diems.

Estimated monthly ISR (simple case, first bracket 5%)

Only for workers with estimated annual income below Q300,000. This formula is an INITIAL ESTIMATE — final withholding is reconciled in the December payroll. Always consult the official SAT table for real cases.

=MAX(0, ROUND(((B2 + G2 + H2) * 12 - 48000 - (J2 * 12)) * 0.05 / 12, 2))

This formula:

• Annualizes the monthly taxable income (* 12).
• Subtracts the annual Q48,000 fixed deduction.
• Subtracts the annualized IGSS contributions.
• Applies 5% (first bracket of Art. 72) and divides by 12 for monthly withholding.
• Returns 0 if the base is negative.

Do not use this formula as a substitute for the official SAT calculator. For workers with high bonuses, income over Q300,000/year, or deductible personal expenses, the full calculation is needed.

Net salary

=ROUND(B2 + F2 + G2 + ((B2/240)*1.5*E2) + H2 + I2 - J2 - K2 - L2, 2)

Validation: does the net match?

=IF(ROUND(B2+F2+G2+((B2/240)*1.5*E2)+H2+I2-J2-K2-L2, 2)=M2, "OK", "REVIEW")

If a row says “REVIEW”, there’s a calculation error on that line.

Pre-upload verification (checklist)

Before uploading the file to the portal, run through this checklist:

• File format: .xlsx or CSV UTF-8.
• Headers: identical to the official template (not renamed, not reordered, not translated).
• DPI: exactly 13 digits, no spaces or hyphens, on every row.
• Dates: DD/MM/YYYY format on all date columns.
• Decimals: all amounts with period (.) and 2 decimals.
• Base salary: no worker below the current minimum wage.
• Incentive bonus: every worker has Q250 (or proportional if mid-month start) in a separate column.
• IGSS contribution: calculated at 4.83% on the taxable base (excluding incentive bonus and documented per-diems).
• Additions - deductions = net on every row (use the validation formula above).
• No empty rows in the middle.
• No explanatory text above or below the table.
• Total workers on the payroll matches your IGSS employer number.

Format errors that the system rejects

The most common rejections at the MINTRAB portal relate to format, not content:

• File won’t open: corrupted, wrong extension, or excessive size (more than a few MB). Re-export from the original template.
• Headers not recognized: you renamed or reordered columns. Go back to the unmodified official template.
• Invalid DPI: has spaces, hyphens, or isn’t 13 digits. Apply text format to the column and clean with =SUBSTITUTE(SUBSTITUTE(A2," ",""),"-","").
• Invalid date: Excel saved the date as a serial number or in a different format. Apply DD/MM/YYYY format before exporting.
• Non-numeric amount: the system reads text where it expected a number. Common cause: the Q symbol stuck to the number (Q3500) or comma decimal (3.500,00).
• Salary below minimum: you registered a salary below the legal minimum. Fix the amount.
• Non-UTF-8 encoding: CSV file with broken accents. Re-export as CSV UTF-8.
• Inconsistency base + extras - deductions != net: calculation or rounding error. Use the validation formula in the checklist.

Practical tip: after exporting and before uploading, open the file with Notepad (not Excel). If you see strange characters where accents or the letter n should be, the encoding is not UTF-8 and the portal will reject it. If the content looks clean, you’re good.

Related guides

• Electronic Salary Book MINTRAB — main page for the process with requirements and portal walkthrough.
• MINTRAB Guatemala Hub — all Ministry of Labor and Social Security procedures.
• RECIT — Electronic Contracts Registry — must match the job titles on the salary book.
• MINTRAB Electronic Labor Solvency — requires an up-to-date salary book.
• IGSS Employer Registration — prerequisite for the salary book.
• Bono 14 Guatemala Calculator — mandatory annual bonus paid in July.
• Aguinaldo Calculator — mandatory December bonus.
• ISR Net Salary Calculator — monthly ISR calculation.
• Minimum Wage in Guatemala 2026 — legal base for the base-salary field.
• SAT RTU — Unified Tax Registry — must be current to authorize the book.

Official links

• Electronic Salary Book — MINTRAB Portal
• MINTRAB — Downloadable templates and forms
• MINTRAB — Ministerial Agreements (including 124-2019)
• Decreto 78-89 — Incentive Bonus Law
• SAT — Taxpayer Portal (ISR calculator and current table)
• IGSS — Employers
• Labor Code Decreto 14-41 — full text