IGSS Contribution Calculator

Decreto 295 Art. 27. Math runs in your browser.

Employee (4.83%)
Q 0.00
Deducted from salary
Employer (12.67%)
Q 0.00
Paid by employer
Total (17.5%)
Q 0.00
Monthly contribution
Annual total: Q 0.00

Minimum-wage floor: IGSS does not accept contributions calculated on less than the minimum wage (Acuerdo 1421, Art. 5, reformed by Acuerdo 1520 in 2022) — if a reported salary is below it, the employer pays the difference in contributions. This calculator simply applies the percentages to the salary you enter and does not apply that floor.

Show the breakdown
IGSS contribution distribution:
• Disability/old age/death (IVS): 5.5% (3.67% employer + 1.83% employee)
• Medical/maternity (EMA): 7% (4% employer + 3% employee)
• Worker accident (RA): 3% employer
• IRTRA: 1% employer · INTECAP: 1% employer
Bonificación Q250 (Decreto 78-89) is NOT subject to IGSS.

What IGSS Contributions Are

IGSS (Instituto Guatemalteco de Seguridad Social) is Guatemala’s social security institute. Every employer in Guatemala is required by Decree 295 to register their employees and pay monthly contributions that fund five social-protection programs.

The contribution is split between employer and employee:

  • Employee pays 4.83% of base salary, deducted from the paycheck
  • Employer pays 12.67% of the same base, on top of the salary

Total contributions: 17.50% of base salary, shared 72/28 between employer and worker: 15.5% to IGSS and 2% (employer only) to IRTRA and INTECAP.

Minimum-wage floor: if an employer reports a salary below the minimum wage, the worker still pays 4.83% of what they earn, but IGSS charges the employer the adjustment of both contributions calculated on the current minimum wage, and the employer alone is responsible for it (Acuerdo 1520, IGSS, October 2022). The calculator above does not apply that floor.

IGSS Programs, Plus IRTRA and INTECAP

The 17.50% is distributed across IGSS’s programs and two separate institutes whose employer contributions are collected with the IGSS payment:

ProgramFull NameCoverage
IVSInvalidez, Vejez y SobrevivenciaDisability, old-age, and survivors pensions
EMAEnfermedad, Maternidad y AccidentesHealthcare, hospital care, maternity (4 months minimum)
RARiesgos por AccidenteOccupational accident treatment and compensation
IRTRAInstituto de Recreacion de los TrabajadoresWorker recreation parks (Petapa, Retalhuleu, etc.)
INTECAPInstituto Tecnico de Capacitacion y ProductividadFree technical training for workers and employers

The employee’s 4.83% funds the worker’s share of pensions (IVS) and healthcare (EMA). The employer’s 12.67% funds the same plus accident insurance (RA), IRTRA, and INTECAP.

What’s In the IGSS Contribution Base

INCLUDED:

  • Base monthly salary
  • Habitual commissions
  • Regular productivity bonuses (above the Q250 exempt portion)
  • Habitual overtime when it’s a recurring part of pay
  • Vacation pay (in months when taken)

EXCLUDED:

  • The Q250 monthly incentive bonus (Decree 78-89, Article 2)
  • Aguinaldo (Decree 76-78)
  • Bono 14 (Decree 42-92)
  • Severance / indemnizacion (Labor Code Art. 82)
  • Vacation cash at termination
  • Occasional extraordinary bonuses
  • Per diems and reimbursed expenses

This is critical: the Q250 bonus is the most consistent “trick” question on Guatemalan payroll. It never enters the IGSS base.

Worked Examples for 2026

Case 1 — Minimum wage worker

  • Base salary: Q4,002.28
  • Q250 bonus: Q250 (NOT in base)
  • IGSS base: Q4,002.28
  • Employee IGSS (4.83%): Q193.31
  • Employer IGSS (12.67%): Q507.09
  • Total monthly contributions (IGSS, IRTRA, INTECAP): Q700.40

Case 2 — Q10,000 monthly salary

  • IGSS base: Q10,000
  • Employee IGSS (4.83%): Q483.00
  • Employer IGSS (12.67%): Q1,267.00
  • Total monthly cost: Q1,750.00

Case 3 — Q30,000 monthly salary

  • IGSS base: Q30,000
  • Employee IGSS (4.83%): Q1,449.00
  • Employer IGSS (12.67%): Q3,801.00
  • Total monthly cost: Q5,250.00

The employer’s IGSS is roughly 2.6x the employee’s deduction on the same paycheck.

Why the Employer Pays More

When you negotiate salary in Guatemala, remember: the employer’s true cost is higher than your gross salary.

For a Q10,000 salary:

  • Gross to employee: Q10,250 (with Q250 bonus)
  • Employer IGSS on top: Q1,267
  • Pro-rated Aguinaldo (1/12): Q833
  • Pro-rated Bono 14 (1/12): Q833
  • True monthly cost to employer: ~Q13,183

That extra 32% over the headline salary is roughly the same in every Guatemalan payroll, and it explains why employers carefully think through every hire.

Who Has to Register with IGSS

Since 17 January 2023, under IGSS Board Acuerdo 1529, every employer with one or more workers must register with IGSS and enrol its employees; before that the threshold was 3 workers (Prensa Libre, 1 February 2023). The obligation extends to every worker on payroll, including:

  • Permanent employees
  • Apprentices
  • Domestic workers (trabajadoras de casa particular), through IGSS’s special PRECAPI programme — see PRECAPI
  • Part-time workers
  • Workers on probation

Self-employed workers and freelancers who never had a Guatemalan employer do not qualify for IGSS’s voluntary contribution, which is only for people who left salaried work with at least 12 paid obligatory contributions in the last 36 months — it costs 5.5% of the last obligatory salary and covers pensions (IVS) only, with no medical care.

Correction, 23 September 2026. An earlier version of this page said self-employed workers and freelancers could join IGSS voluntarily under a special regime. IGSS’s March 2026 guidance says voluntary contribution (Acuerdo 1124 de Junta Directiva) is only for people who stopped being obligatory contributors and have at least 12 paid IVS contributions in the last 36 calendar months; it costs 5.5% of the last complete obligatory salary and covers IVS pensions only, with no medical care. See our corrections policy.

How to Get Your IGSS Affiliation Number (NoAfil)

When you start a new job, your employer registers you with IGSS. Since January 2017 your DPI replaced the old plastic IGSS carnet as identification (IGSS). Your affiliation links all your contributions across all employers. If your employer never enrolled you, IGSS can register you “de oficio” if you prove the employment relationship with your work contract (Acuerdo 1529, per Prensa Libre).

If you’ve lost your NoAfil:

  1. Visit any IGSS office with your DPI.
  2. Request a Constancia de Cotizaciones (contribution certificate).
  3. The constancia shows your NoAfil and your complete contribution history.

What Benefits You Get for Your Contributions

Healthcare (EMA): IGSS doctors, prescriptions, hospital care and surgeries. For the cash subsidy during sick leave, IGSS requires at least 4 contribution months in the 6 calendar months before the leave, and pays two-thirds of the daily base salary from the fourth day (maximum Q150 a day).

Maternity: 100% of the daily base salary during the 30 days before and 54 days after the birth (84 days), with at least 4 contribution months in the previous 6 calendar months (IGSS; Acuerdo 410).

Occupational accidents: medical, surgical and hospital care plus cash compensation (Decree 295, Art. 29).

After 240 months (20 years) of contributions: old-age pension at 60 (Acuerdo 1124).

Common Mistakes

  1. Including the Q250 bonus in IGSS — Always exclude it.
  2. Forgetting commissions — Habitual commissions DO count.
  3. Late payment — contributions are due by the 20th of each month (Acuerdo 1421, Art. 9); late ones carry late-payment surcharges at the Junta Monetaria’s maximum rate, capped at the amount owed (Art. 38).
  4. Not registering domestic workers — they are covered through the PRECAPI programme, often overlooked.

This page provides general guidance on Guatemala social security contributions. For specific cases (multiple employers, foreign worker status, voluntary regimes), consult IGSS directly at any office or call 1522.