- IGSS employer number (assigned when you registered as employer)
- Company NIT (to find your deadline in the calendar)
- Monthly payroll with each worker's nominal salary
- List of hires and terminations for the month
- Employer portal username and password servicios.igssgt.org
Quick summary: Every employer registered with IGSS must file an electronic payroll and pay 12.67% of each worker’s nominal salary every month. The deadline varies by the last digit of the NIT (official calendar at igssgt.org). Late payment triggers tiered fines from 5% to 20% plus interest, and withholding the worker’s share without remitting it to IGSS is criminal misappropriation.
This procedure applies only to employers already registered with IGSS. If you haven’t registered yet, that’s the first step.
What Is the IGSS Monthly Employer Payment
The monthly employer payment is the legal obligation of every employer registered with IGSS to file and pay each month:
- The employer contribution (12.67% of each worker’s nominal salary)
- The worker contribution (4.83% withheld from salary)
- Total: 17.5% of nominal monthly salary
It’s done in two steps: electronic payroll filing through the IGSS employer portal, and payment of the generated slip at any bank in the system. Both steps must be completed before the deadline assigned by the NIT’s last digit.
How the 12.67% Employer Share Breaks Down
| Component | Percentage | Program |
|---|---|---|
| EMA | ~3% | Health and maternity |
| IVS | ~3.67% | Old-age, disability, survivor pensions |
| IRTRA | 1% | Recreational parks |
| Administration | ~5% | IGSS operations |
| Total employer | 12.67% | |
| Worker (reference) | 4.83% | (deducted from worker) |
| Grand total | 17.5% |
2026 Calendar by NIT Digit
IGSS publishes the official calendar each year at igssgt.org/patronos/calendario-de-pagos. General pattern:
| NIT last digit | Business days of the following month to pay |
|---|---|
| 0 and 1 | Days 1-3 |
| 2 and 3 | Days 4-6 |
| 4 and 5 | Days 7-10 |
| 6 and 7 | Days 11-15 |
| 8 and 9 | Days 16-20 |
Important: Exact dates change each month based on holidays. Always check the official calendar published by IGSS before paying.
Requirements to Comply with Monthly Payment
- Active employer registration (employer number assigned by IGSS)
- Active company NIT with SAT
- Electronic payroll prepared with all the month’s active workers
- List of hires (new contracts) and terminations (dismissals, resignations) for the month
- Updated nominal salaries (any salary adjustments during the month)
- Employer portal username and password at servicios.igssgt.org
- Corporate bank account or cash to pay the slip
Step-by-Step: Monthly Employer Payment
- Prepare the month’s payroll — confirm nominal salaries, hires, terminations, and any salary adjustments
- Sign in to the employer portal at servicios.igssgt.org with your username and password
- Select “Planilla Electronica” and choose the period (month and year you’re filing)
- Upload the payroll file (Excel or XML depending on what your payroll system produces) or enter data manually if you have few workers
- Report hires and terminations for the month — mandatory declaration even with no movement
- Verify the automatic calculation of 4.83% worker + 12.67% employer = 17.5% total
- Confirm and generate the payment slip — download the PDF and save it
- Pay at the bank within the deadline that corresponds to your NIT digit — Banrural, BI, BAM, G&T, BAC, Promerica, among others, accept payment. You can also pay from corporate online banking.
- Save the bank receipt along with the IGSS slip — you need it for audits and to reconcile your accounting
Cost and Timing
| Item | Detail |
|---|---|
| Employer share | 12.67% of each worker’s nominal monthly salary |
| Worker share (withheld) | 4.83% of nominal salary |
| Cost to file payroll | Free |
| Cost to pay at bank | Free (most banks charge no commission) |
| Time to prepare payroll | 30 minutes to 2 hours depending on headcount |
| Time at bank | 10-30 minutes in person / 5 minutes online |
| Frequency | Monthly (12 times a year) |
| Late fine 1-5 days | 5% on the amount |
| Late fine 6-15 days | 10% on the amount |
| Late fine 16-30 days | 15% on the amount |
| Late fine >30 days | 20% + interest + possible criminal charge |
Common Errors
Details
You can still file with a surcharge. Sign in to the portal, generate the late payroll, and the system automatically calculates the late percentage. Don’t wait — the more days that pass, the higher the surcharge. After 30 days late, in addition to the 20% fine, IGSS can start administrative collection and, if you already withheld the worker’s 4.83% and didn’t remit it, there can be a criminal charge for misappropriation (Penal Code Art. 263). If you have multiple months pending, contact IGSS at 1522 to request a payment plan.
Details
Correct. The Q250 monthly incentive bonus (Decree 78-89) is NOT subject to IGSS. Neither are per diems, severance, aguinaldo, or Bono 14 (these last two have special IGSS payrolls in June and December). What DOES count toward nominal salary: base salary, permanent bonuses (productivity, seniority, recurring commissions), overtime. If your worker earns less than minimum wage, IGSS is calculated on the current minimum wage, not the actual salary.
Details
On the payroll for the month the dismissal or resignation occurs, you mark the termination date (last day worked). The system calculates the prorated contribution for the days worked that month. The termination must be reported on the next monthly payroll — don’t wait months, because IGSS will keep counting the worker as active and may issue improper collection notices. Keep the resignation letter or termination notice for audit.
Details
IGSS accepts the file in Excel (template downloadable from the portal) or structured XML per the technical documentation. If your system (Excellence, Megasoft, SAP, Oracle, Bind ERP, etc.) produces a different format, you must map it to the IGSS template. For companies with fewer than 10 workers, manual entry in the portal is usually faster. For 50+ workers, the file is essential. Common file errors: misnamed headers, wrong date format, missing employer NIT.
Related Procedures
- IGSS Guatemala — full guide — understand the system and the contributions
- IGSS employer registration — first mandatory step before you can file payroll
- IGSS worker affiliation — affiliate each new hire within 20 days
- IGSS proof of contributions — verify the worker’s history
- Mintrab — labor complaint — where to go if an employer fails to remit IGSS
- Mintrab hub — labor compliance
- IGSS hub — all procedures