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
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 IGSS cost: 17.50% of base salary, shared 72/28 between employer and worker.

The 5 IGSS Programs

The 17.50% is distributed across these programs:

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 (Article 28 of Decree 295):

  • 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 (Labor Code Art. 88)
  • Bono 14 (Decree 42-92, Art. 8)
  • 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 cost to IGSS: 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

Decree 295 (Article 27) requires all employers with 3 or more workers to register with IGSS. Once registered, the obligation extends to every worker on payroll, including:

  • Permanent employees
  • Apprentices
  • Domestic workers (trabajadoras de casa particular)
  • Part-time workers
  • Workers on probation

Self-employed workers and freelancers can join voluntarily under a special regime (smaller benefits, smaller premium).

How to Get Your IGSS Affiliation Number (NoAfil)

When you start a new job, your employer is required to register you with IGSS within 5 days. You’ll receive a carnet de afiliacion (affiliation card) with your NoAfil number — keep this for life. It links to all your contributions across all employers.

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

After 1 month of contributions: healthcare (EMA) activates. You can see IGSS doctors, get prescriptions, hospital care, and surgeries — all included.

After 4 consecutive months: maternity coverage (3 months pre-natal + 6 weeks post-natal paid leave).

Immediately upon registration: occupational accident coverage (RA) — IGSS covers full treatment and compensation for work-related injuries.

After 240 months (20 years) accumulated: old-age pension at 60.

Common Mistakes

  1. Including the Q250 bonus in IGSS — Always exclude it.
  2. Forgetting commissions — Habitual commissions DO count.
  3. Late payment — IGSS charges 24% annual interest plus 100% surcharge for delinquent contributions.
  4. Not registering domestic workers — Required by law, often overlooked.
  • Decreto Numero 295 of the Congress — Ley Organica del Instituto Guatemalteco de Seguridad Social (IGSS), Articles 27 (mandatory contributions) and 28 (contribution base).
  • Decreto Numero 78-89 — Ley de Bonificacion Incentivo, Article 2 (Q250 bonus exempt).
  • Acuerdos de la Junta Directiva del IGSS — Current 4.83% / 12.67% split set by the IGSS Board.

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.