This page covers the EMA funeral benefit: the cash support IGSS pays toward funeral costs when an affiliate dies, or when certain family members of an affiliate die. It explains who can claim, the contribution test, the documents and the deadlines.

For what EMA covers medically, see IGSS EMA medical care. The same IGSS article also describes a separate funeral benefit when a pensioner dies (cuota mortuoria por muerte de pensionado); this page covers the EMA benefit for affiliates and does not repeat the pensioner benefit’s conditions. For pensions, see the IVS pension programme.

Quick summary

  • What it is: IGSS funeral-expense assistance under the EMA programme (Illness, Maternity and Accidents).
  • Maximum: IGSS’s FAQ says “El Instituto otorga apoyo para gastos funerarios por un máximo de Q.1,237.50.” In English: IGSS pays funeral-expense assistance up to Q1,237.50.
  • Whose death qualifies:
    • the affiliate;
    • the wife or cohabiting partner, for pregnancy, childbirth or postpartum causes only;
    • children under 7.
  • Contribution test: 3 or 4 contribution months or periods in the 6 calendar months before the month of death. The number depends on the cause of death and the affiliation date.
  • Documents:
    • RENAP death certificate;
    • funeral-home invoice;
    • payer’s DPI photocopy;
    • payer’s updated SAT RTU.
  • Where to file: IGSS office at Torre Café, zona 4, Guatemala City, or the nearest departmental delegation or caja.
  • Deadline: Acuerdo 410 gives one year to claim a cash benefit.
  • Fee: none published in the IGSS sources we checked.

Whose death qualifies

IGSS’s cuota mortuoria FAQ opens with “El IGSS otorga apoyo para gastos funerarios por fallecimiento de:” (IGSS provides funeral-expense support on the death of). It then lists three cases:

  1. The affiliate. The FAQ says “El afiliado a causa de enfermedad, maternidad o accidente.” The affiliate’s death must be due to illness, maternity or an accident.
  2. The wife or partner. The FAQ says “La esposa o conviviente (si la causa fue por complicaciones propias del embarazo, parto y postparto).” The death of the affiliate’s wife or cohabiting partner qualifies only when caused by complications of pregnancy, childbirth or postpartum.
  3. Young children. The FAQ says “Hijos menores de 7 años.” This means the affiliate’s children under 7.

A note on the child age limit. Older body text in IGSS’s regulation editions shows different child age limits, with amendment footnotes. The current IGSS FAQ is the published rule: children under 7. If your case depends on the child’s exact age, confirm it at the IGSS office before filing.

The contribution test

IGSS’s FAQ states these conditions in terms of the affiliate’s credited contributions:

SituationAffiliation dateMinimum creditedCounting window
Death from illness or maternityUp to 5 August 20053 months or contribution periods6 calendar months immediately before the month of death
Death from illness or maternityFrom 6 August 20054 months or contribution periods6 calendar months immediately before the month of death
Death from an accidentNo split published3 months or contribution periods6 calendar months immediately before the month of death
Death during unpaid leave or unemployment, within 2 months of it startingNo split published4 months or contribution periods6 calendar months immediately before the death

Which rule applies by affiliation date. IGSS labels the two illness and maternity rows “Afiliados hasta el 5 de agosto de 2005” and “Afiliados a partir del 6 de agosto de 2005”.

Workers on leave or unemployed. The unpaid-leave and unemployment rule applies only when the death occurs “dentro de los 2 meses posteriores a la fecha del desempleo o licencia”. That means within 2 months after the unemployment or leave began.

Deaths of a wife, partner or child. The FAQ does not separately describe how the test applies when the person who died is the wife, partner or child. Ask the IGSS office how it applies to your case.

Check the credits first. Before you go, check the affiliate’s credited months. Our guide to the IGSS contribution certificate explains how to request the record.

How much IGSS pays

The FAQ figure. IGSS’s FAQ gives the maximum in quetzales: Q.1,237.50.

The regulation. Acuerdo 468 (articles 61–62) expresses the benefit in pecuniary-benefit units. It distinguishes two cases, depending on who receives the payment:

Who receives the paymentWhat Acuerdo 468 says
A family member of the deceasedA fixed 7.5 pecuniary-benefit units
Another person or a companyThe expenses that person proves they paid, capped at 7.5 units

The wording for each case:

  • Family member: the benefit “es de siete y media (7.5) unidades de beneficios pecuniarios, en caso de pagársele a un miembro de la familia del fallecido”.
  • Another person or company: the benefit “será igual al monto de los gastos que pruebe haber efectuado, sin exceder de siete y media (7.5) unidades de beneficios pecuniarios”.

Cost of a funeral. For what a funeral costs in Guatemala, see our funeral services price guide.

Documents IGSS requires

IGSS’s published requirements sheet for the cuota mortuoria lists four documents.

1. RENAP death certificate. The sheet says “Certificado original de Defunción extendido por RENAP.” This is the original death certificate issued by RENAP. See RENAP death certificate and registering a death with RENAP.

2. Funeral-home invoice. The sheet says “Factura original de funeraria con sello de la empresa, nombre completo de la persona fallecida, nombre completo y NIT de la persona que realizó el pago. Debe especificar además el lugar del sepelio.” The original invoice must show:

  • the company stamp;
  • the full name of the deceased;
  • the full name and NIT of the person who paid;
  • the burial location.

3. Payer’s DPI. The sheet says “Fotocopia del DPI de la persona que realizó el pago.” This is a photocopy of the payer’s DPI.

4. Payer’s RTU. The sheet says “RTU actualizado emitido por la SAT, de la persona que realizó el pago.” This is the payer’s updated RTU from SAT.

Plan who pays before the funeral. Items 2 to 4 all refer to the person who paid. So decide before the funeral who will pay and receive the invoice. That person needs a NIT and an up-to-date RTU, and the invoice must be issued in their name.

What the regulation says about proof. Acuerdo 468 refers to “Factura de la funeraria o recibo de la persona que haya efectuado el servicio”, meaning the funeral-home invoice or a receipt from whoever provided the service. However, IGSS’s current checklist asks specifically for the original funeral-home invoice.

Step by step

  1. Register the death and get the certificate. Obtain the original RENAP death certificate.
  2. Get a complete invoice. Ask the funeral home for an original invoice with every detail IGSS lists: stamp, name of the deceased, payer’s name and NIT, and burial place.
  3. Prepare the payer’s papers. Gather a photocopy of the payer’s DPI and their updated SAT RTU.
  4. Check the contribution test. Compare the affiliate’s credited months with the table above.
  5. File the claim. Go to the IGSS office below, or to the nearest departmental delegation or caja.
  6. Watch the deadlines. File well inside the one-year limit. Collect promptly once IGSS notifies you of the payment.

The IGSS sources we checked do not publish:

  • a processing or payment time;
  • payment-account requirements;
  • a procedure for reversals or repayment.

Ask the office about these when you file.

Where to file

In Guatemala City. IGSS’s FAQ gives the metropolitan office as “7ª avenida 1-20 zona 4, Edificio Torre Café, tercer nivel. Teléfono 2412-1224 extensiones 83041 y 83094.” In English: 7ª avenida 1-20 zona 4, Torre Café building, third level; telephone 2412-1224, extensions 83041 and 83094.

Outside the capital. IGSS’s FAQ says “Si reside en el interior del país: en la delegación o caja departamental más cercana.” Residents outside the capital file at the nearest departmental delegation or caja.

Online. We found no online claim route in the IGSS sources we checked.

Deadlines

Acuerdo 410 (article 56) sets two time limits:

  • Claiming: “El derecho a reclamar el otorgamiento de cualquier prestación en dinero prescribe en un año, contado desde la fecha en que se originó el derecho a la misma.” The right to claim any cash benefit expires one year from the date the right arose.
  • Collecting: “El derecho a cobrar sumas globales prescribe en seis meses a contar de la fecha en que el Instituto notifique a los interesados su derecho a tales prestaciones.” The right to collect lump sums expires six months after IGSS notifies the interested parties.

These are limitation periods, not processing times.

Representatives and families abroad

In the IGSS sources we checked, the representation rule we found appears in a news article, in the section on the funeral benefit for a deceased pensioner. That is a separate benefit from the EMA funeral benefit this page covers. For that pensioner case, IGSS says the representative “deberá presentar Mandato Especial con Representación”. The mandato must specifically authorise IGSS procedures, and the representative must bring the original and a photocopy of their DPI.

The IGSS sources we checked do not set out an EMA-specific route for:

  • a representative;
  • consular filing;
  • claims from abroad.

If the family member who should claim lives outside Guatemala, confirm with the IGSS office (2412-1224, extensions above) before granting a mandato. For pensioner deaths, start with the IVS programme guide and IGSS survivor pensions.

Sources