When an IGSS-affiliated worker becomes ill or suffers an accident that prevents them from working, the EMA program (Enfermedad, Maternidad y Accidentes) provides both medical treatment and a salary subsidy during the recovery period. This benefit is called incapacidad temporal and is one of the most important protections of Guatemala’s social security system. It ensures that workers do not lose their entire income while recovering from illness or injury.

The process begins when the worker visits an IGSS medical facility for treatment. Only IGSS physicians can issue the certificado de incapacidad, which specifies the diagnosis, the recommended rest period, and the subsidy the worker will receive. Private doctors cannot authorize IGSS sick leave. The employer must be notified through the aviso de incapacidad form, and the employer must cooperate with the process by providing the worker’s employment information to IGSS.

Workplace accidents receive special attention under the EMA program. If the injury occurred during work activities, the employer has additional reporting obligations and the worker may be entitled to enhanced benefits. The distinction between ordinary illness and workplace accident affects both the coverage level and the employer’s liability.

Quick summary: IGSS sick leave is free for enrolled workers. Visit an IGSS medical facility to get certified. IGSS pays a salary subsidy during recovery. Only IGSS doctors can issue the incapacity certificate. Your employer cannot fire you for legitimate sick leave.

Information verified March 2026.

Requirements

  • DPI of the worker
  • IGSS affiliation number
  • Medical examination by an IGSS doctor
  • Employer-completed aviso de incapacidad form

Step-by-Step Process

  1. Seek medical attention at an IGSS clinic or hospital
  2. IGSS doctor evaluates your condition and determines if sick leave is needed
  3. Doctor issues certificado de incapacidad with the prescribed rest period
  4. Notify your employer and provide the certificate
  5. Employer completes aviso de incapacidad form and submits to IGSS
  6. IGSS processes the subsidy payment for the rest period
  7. Return to work after the prescribed period or obtain an extension if needed

Tips & Common Mistakes

  • Go to an IGSS facility, not a private clinic. Only IGSS physicians can certify your incapacity for subsidy purposes. A private doctor’s note is not sufficient for IGSS benefits.
  • Keep your employer informed. Provide the incapacity certificate promptly so they can process the aviso form without delay.
  • You cannot work while receiving the subsidy. If IGSS discovers you are working during a certified incapacity period, the subsidy will be revoked and you may face penalties.
  • Workplace injuries must be reported separately. If your illness or injury is work-related, ensure it is documented as such for proper coverage and employer liability.
Details

If your illness or injury is work-related, the process has additional requirements:

  • The employer must file an accident report (aviso de accidente) with IGSS within 24 hours of the incident. Failure to report is a violation that can result in fines.
  • Enhanced coverage: Work-related injuries may qualify for additional benefits beyond standard sick leave, including full rehabilitation costs and potential permanent disability coverage.
  • Employer liability: If the employer failed to register you with IGSS and you are injured at work, the employer is personally liable for all medical costs, subsidies, and any disability benefits you would have received.
  • Evidence matters: Report the accident to your employer in writing (not just verbally). Take photos if possible. Get witness statements. This documentation protects you if there is a dispute about whether the injury was work-related.
  • If your employer refuses to file the accident report, go directly to the nearest IGSS facility and report the injury yourself. IGSS can investigate independently.
Details
  • Extended incapacity (beyond initial period): If you need more time to recover, the IGSS doctor can extend the incapacity certificate. There is no single fixed maximum duration — it depends on the medical condition and the doctor’s assessment.
  • Recurring incapacity for the same condition: If you recover, return to work, and then need sick leave again for the same condition, IGSS may treat this as a continuation rather than a new incapacity. Keep all medical records from previous episodes.
  • Employer pressures you to return early: This is a labor violation. The IGSS certificate specifies the rest period, and the employer cannot override it. Document any pressure and report it to the Ministerio de Trabajo.
  • Fired during sick leave: Illegal under the Codigo de Trabajo. If your employer terminates you while on certified IGSS sick leave, you can challenge the dismissal in labor court and seek reinstatement plus back pay.
  • Private doctor notes: IGSS does not accept private doctor certificates for subsidy purposes. However, bring any private medical records to your IGSS appointment — they help the IGSS doctor understand your condition.