- IGSS employer number (assigned when you registered as employer)
- Company NIT
- 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 the contributions every month: IGSS publishes 10.67% from the employer and 4.83% from the worker; PwC gives 12.67% as the employer’s total payroll contribution to social security. The deadline is the 20th of the following month, moved to the next business day when it falls on a weekend or holiday (IGSS). Late payment carries a surcharge charged as interest at the Junta Monetaria’s maximum rate on the contributions owed, and an employer without solvency risks account seizure, arraigo and lawsuits (IGSS).
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 (IGSS publishes 10.67% of each worker’s salary; PwC gives 12.67% as the employer’s total payroll contribution to social security)
- The worker contribution (4.83% withheld from salary)
- IGSS total: 15.5% of salary, per IGSS
IGSS itself publishes an employer share of 10.67% and a worker share of 4.83%, 15.5% in total (igssgt.org notice of 3 October 2022, read 7 October 2026). The 12.67% employer figure adds INTECAP (1%) and IRTRA (1%): Prensa Libre (1 February 2023) splits it as 10.67% IGSS, 1% INTECAP and 1% IRTRA, and PwC’s Worldwide Tax Summaries give 12.67% as the employer’s total payroll contribution (both read 8 October 2026).
It’s done in two steps: electronic payroll filing through the IGSS employer portal, and payment of the generated slip at an authorized bank (the banks this page lists are below). Both steps must be completed by the 20th of the following month (next business day if the 20th is a weekend or holiday).
How the Employer Share Breaks Down
| Component | Percentage | Source |
|---|---|---|
| IGSS employer share | 10.67% | IGSS notice of 3 October 2022 (igssgt.org, read 7 October 2026) |
| of which IVS (pensions) | 3.67% | IGSS Acuerdo 1124 |
| of which the rest of the IGSS share (EMA and other programs) | 7.00% | Our arithmetic: 10.67 minus 3.67 |
| INTECAP | 1% | Prensa Libre, 1 February 2023 (read 8 October 2026) |
| IRTRA | 1% | Prensa Libre, 1 February 2023; non-profit entities are exempt from the IRTRA quota |
| Total employer | 12.67% | Prensa Libre, 1 February 2023; PwC Worldwide Tax Summaries (read 8 October 2026) |
| Worker (reference) | 4.83% | IGSS |
| IGSS total (employer + worker) | 15.5% | IGSS notice of 3 October 2022 |
2026 Payment Calendar
IGSS says payrolls are presented for the month just ended and that the deadline is “el día 20 de cada mes, siempre que no caiga en un fin de semana, asueto o feriado, pues de ser así se corre al siguiente día hábil” (IGSS, 24 January 2024, read 9 November 2026). It posts the 2026 last-payment dates, plus the weekly and catorcenal (series A, B and C) period tables, as downloadable PDFs at igssgt.org/patronos/calendario-de-pagos-2026. IGSS does not publish a deadline by NIT digit.
Important: The older address igssgt.org/patronos/calendario-de-pagos now shows the 2019 calendar; use the 2026 page.
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 the data manually
- Report hires and terminations for the month — mandatory declaration even with no movement
- Verify the automatic calculation of the worker and employer contributions
- Confirm and generate the payment slip — download the PDF and save it
- Pay at the bank by the deadline (the 20th of the following month, or the next business day if the 20th is a weekend or holiday) — this page lists Banrural, BI, BAM, G&T, BAC and Promerica. Ask your bank whether its corporate online banking accepts the payment.
- 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 | 10.67% of each worker’s salary per IGSS; 12.67% total payroll contribution per PwC |
| Worker share (withheld) | 4.83% of nominal salary |
| Cost to file payroll | Free |
| Cost to pay at bank | Ask your bank (commissions not verified) |
| 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 payment | Surcharge charged as interest on the contributions owed, at the latest maximum annual simple rate set by the Junta Monetaria (IGSS, 23 November 2018) |
Common Errors
Details
You can still file late, with the surcharge. Because IGSS charges the surcharge as interest on the contributions owed, it grows the longer you wait. If the debt persists, IGSS says collection moves from the administrative to the judicial stage, which can mean no solvencia patronal, seizure of bank accounts and the disabling of your NIT (IGSS, 24 January 2024). For several pending months, IGSS offers a debt recognition (reconocimiento de deuda) of up to five years in up to 60 instalments (IGSS, 23 November 2018); the Unidad de Planilla Electrónica answers at PBX 1522, option 3, numeral 2.
Details
Correct. The Q250 monthly incentive bonus (Decree 78-89) is NOT subject to IGSS. Neither are per diems, severance, aguinaldo, or Bono 14. 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 50+ workers, the file is essential. Common file errors: misnamed headers, wrong date format, missing employer NIT.
If the file still won’t load, IGSS’s Electronic Payroll page lists two support channels for the electronic Social Security payroll: the institutional PBX 1522, option 4, and the email soporteplanilla@igssgt.org.
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