IGSS patronos services cover employer registration and electronic payroll: the official registration requirements require an individual or legal-entity employer with one or more workers to register, subject to the exceptions in the institutional regulations identified in the registration PDF. Start with Servicios Electrónicos para Patronos for the registration application, confirmation and application-status options.

An employer with one or more workers must register with the Instituto Guatemalteco de Seguridad Social (IGSS), subject to the exceptions in the institutional regulations. This registration, known as inscripcion patronal, creates an employer account in the social security system and triggers ongoing payroll contribution obligations. The IGSS provides healthcare coverage (EMA program) and disability and retirement benefits (IVS program). IRTRA has a separate employer contribution where applicable.

The employer’s contribution to IGSS is 10.67% of each worker’s salary, subject to adjustment for the applicable minimum-wage base. Workers contribute an additional 4.83% deducted from their salary. These IGSS contributions fund healthcare, maternity benefits, disability coverage and retirement pensions. IRTRA has a separate employer contribution where applicable.

What the employer pays on each salary

ContributionEmployer rateBasis
IGSS10.67%IGSS contribution explanation; minimum-wage-base adjustments may apply
INTECAP, where applicable1%Decreto 17-72, Arts. 28–30 and collection regulation, Art. 9
IRTRA, where applicable1%IRTRA law, Art. 12, as reformed by Decreto 43-92, Art. 2 (existing-law text reproduced by Congreso)
Total when all three apply12.67%Prensa Libre’s contribution breakdown

INTECAP exempts legally established universities and private nonprofit entities; agricultural businesses with fewer than 10 permanent workers are also exempt. IRTRA’s article assigns its board the task of identifying the affected economic activities. These additional contributions are employer payments.

For people who choose to keep contributing voluntarily to the IVS programme, an IGSS note of 17 December 2019 set the monthly payment at the worker share (1.83%) plus the employer share (3.67%), calculated on their last salary (IGSS).

Non-compliance with IGSS registration is one of the most common labor violations in Guatemala, particularly among small businesses and households. The registration obligation is subject to exceptions in the institutional regulations; ask IGSS how it applies to domestic workers. The consequences of non-compliance can be severe: fines from the Ministerio de Trabajo, personal liability for medical costs if a worker is injured, and potential criminal penalties for persistent evasion.

Quick summary: IGSS employer registration is mandatory for an employer with one or more workers, subject to the exceptions in the institutional regulations. Employers contribute 10.67% to IGSS; workers contribute 4.83%, with adjustment for the applicable minimum-wage base. Register online at igssgt.org or in person. Contact: 1522 or (502) 2412-1224.

Contribution rates verified March 2026.

📄 Download the official requirements (PDF) — Requisitos para Inscripción Patronal — IGSS

Contribution Breakdown

ContributionRatePaid By
Total employer to IGSS10.67%Employer
Total worker4.83%Deducted from salary
Total IGSS15.5%

IGSS publishes the total contributions to IGSS: worker 4.83%, employer 10.67% and total 15.5%. For salaries reported below the applicable minimum wage, the IGSS electronic system adjusts the worker and employer contributions to the minimum-wage base for the economic activity; the employer alone pays the adjustment. This rule is described in the IGSS explanation published on 3 October 2022.

IGSS patronos: registration services and documents

Checked 23 October 2026.

TaskOfficial instructionOfficial source
Determine whether registration is requiredAn individual or legal-entity employer with one or more workers must register; the registration PDF preserves exceptions in other institutional regulations.Requirements and registration PDF
Prepare DRPT-001Complete it by computer without exception; it must contain only the signature of the owner or legal representative. The form applies to any type of business.Registration PDF
Start an online applicationChoose the applicable person type and scan the required documents as PDFs, with a separate file for each required document, before continuing to enter data.Registration instructions
Confirm or consult an applicationThe employer menu provides Confirmación de solicitud patronal and Consulta de solicitudes de Inscripción Patronal.Employer services
Begin electronic payrollElectronic payroll is required from registration; access credentials are delivered with the employer-registration notification.Electronic payroll FAQ
Request electronic-services accessSubmit DRPT-53, completed, signed and stamped by the employer, to the Departamento de Registro de Patronos y Trabajadores de la Dirección de Recaudación.Electronic payroll
Get payroll supportEmail soporteplanilla@igssgt.org.Electronic payroll

One worker or three?

The registration-requirements page states one or more workers. The employer FAQ gives a conflicting threshold of three workers. Follow the explicit registration requirements when preparing your application; the PDF citing Acuerdo 1,529, ARTÍCULO 6 also states the obligation to register the employer and workers while preserving exceptions in other institutional regulations. Ask IGSS about the exception applicable to your particular situation.

Documents by employer type

The official requirements PDF distinguishes the following categories. Provide digital copies or simple photocopies of the documents applicable to your category.

Persona individual (individual employer):

  • DPI of the owner or co-owners; a passport if the person is foreign.
  • Constancia ratificada del Registro Tributario Unificado — RTU.
  • Patente de Comercio de Empresa for merchants.
  • Mandato or Carta Poder for co-owned businesses.

Personas jurídicas, entidades del Estado o embajadas (legal entities, state entities or embassies), as applicable:

  • Document proving legal representation.
  • DPI of the legal representative, or passport if foreign.
  • Patente de Comercio de Sociedad y de Empresa, when applicable.
  • Document proving legal personality: the Testimonio de la Escritura Pública de Constitución de Sociedad and its amendments, or the document under which the entity was constituted, registered in the corresponding registry.
  • Constancia ratificada del Registro Tributario Unificado — RTU of the entity.
  • Ambassador’s passport.
  • Constancia ratificada del Registro Tributario Unificado — RTU of the embassy.
  • Document from the Ministerio de Relaciones Exteriores confirming that the embassy is accredited before the Government of Guatemala.

Both categories must state the number of workers to register. Complete DRPT-001 by computer, without exception, with only the owner’s or legal representative’s signature; the form applies to any type of business.

For in-person registration, the same PDF directs employers to the Unidad de Patronos del Departamento de Registro de Patronos y Trabajadores, windows 47, 48 and 49 on the first level of CATEMI at the IGSS central offices, 7a. Avenida 22-72 zona 1, Centro Cívico, Ciudad de Guatemala, or the Delegaciones y Cajas Departamentales corresponding to their jurisdiction.

Online registration: menu and preparation

  1. Open Servicios Electrónicos para Patronos. Its options appear in this order: Solicitud de Inscripción de patronos con solicitud de registro de establecimientos y contratos; Confirmación de solicitud patronal; Consulta de solicitudes de Inscripción Patronal. These are separate menu options for starting, confirming and consulting an application.
  2. For a new application, use Solicitud de Inscripción de patronos con solicitud de registro de establecimientos y contratos. The public registration instructions ask you to choose the applicable person type.
  3. Use Descargar Requisitos de Inscripción to review the requirements. Scan the requested documents in PDF format, one file per required document, before continuing with data entry.
  4. Select Continuar Proceso Inscripción after preparing the documents.

The requirements PDF also provides the IGSS pre-registration platform and requires the supporting documentation for the applicable employer category.

Electronic payroll access and adhesion

The electronic payroll FAQ says employers must present payroll electronically from registration and receive electronic-services credentials with the registration notification.

For an access request, the electronic payroll page directs the employer to present DRPT-53 — Solicitud de Patrono para ingreso a Servicios Electrónicos, duly completed, signed and stamped, to the Departamento de Registro de Patronos y Trabajadores de la Dirección de Recaudación.

To generate the electronic adhesion form, sign in to the IGSS electronic-services portal with the assigned username and password and choose Adhesión de Patronos. Print the form returned by the system, have the owner or legal representative sign and stamp it, and present it to the División de Registro de Patronos y Trabajadores with a simple photocopy of the signer’s identification. Legal entities must also provide the document proving legal representation, including its registration endorsement in the corresponding registry, such as Registro Mercantil or Registro Civil.

For payroll assistance, the same page lists soporteplanilla@igssgt.org.

Employer password-change request

The official password-change requirements require a letter addressed to the Dirección de Recaudación requesting the password for the employer number and identifying the person authorized by the company to handle the process. Include the employer number, the company name or legal name, the authorized person’s full name and a copy of their DPI. For a sociedad anónima, include photocopies of the legal representative’s DPI and appointment; for an individual business, include a copy of the owner’s DPI. The letter must be signed, stamped and on letterhead.

The document lists 7ª. Avenida 22-72, zona 1, Centro Cívico Guatemala, C. A., PBX: 2412-1224, EXT. 85252.

Requirements

  • Formulario DRPT-001 (Solicitud de Inscripcion Patronal)
  • Patente de comercio or business incorporation document
  • NIT of the business
  • DPI of the legal representative
  • Employee roster (planilla de trabajadores)
  • Proof of business address (utility bill)

Step-by-Step Process

  1. Download formulario DRPT-001 from igssgt.org
  2. Complete the form with business data and employee information
  3. Gather required documents — patente, NIT, DPI, employee roster
  4. Submit at IGSS central office, departmental delegation, or online
  5. Receive your employer number (numero patronal)
  6. Register each worker
  7. Begin monthly payroll deductions and employer contributions
  8. File monthly payroll reports (planillas) with IGSS

Tips & Common Mistakes

  • Register BEFORE you need it, not after. If a worker gets injured on day one and you are not registered with IGSS, you face personal liability for their medical bills and any disability payments.
  • Domestic workers count. The registration obligation is subject to exceptions in the institutional regulations. Ask IGSS about the obligation applicable to a household employing a cook, gardener, or housekeeper.
  • Register each new worker. Late registration can result in penalties and gaps in the worker’s coverage.
  • Keep monthly planilla reports current. Late filing of payroll reports generates interest and penalties that accumulate quickly.
  • IGSS contact center: 1522 or (502) 2412-1224 for questions about registration and contributions.
Details

After registration, employers must file monthly payroll reports with IGSS. This is where most compliance problems occur:

  • Filing deadline: Planillas are presented for the preceding month, with a deadline of the 20th of the following month. If that date falls on a weekend, holiday or official day off, the deadline moves to the next working day, according to the IGSS explanation published on 24 January 2024. For the applicable date, contact the IGSS Unidad de Planilla Electrónica at PBX 1522, option 3, numeral 2. Late payment generates surcharges for arrears (recargos por mora).
  • Electronic filing: IGSS now accepts electronic planillas through their online system. This is faster and reduces errors compared to paper filing.
  • What to include: Each worker’s name, DPI number, salary for the month, and contribution amounts (both employer and worker portions).
  • Salary changes: If a worker gets a raise, the new salary must be reflected in the next planilla. Under-reporting salaries is a common violation that reduces workers’ future pension amounts.
  • Workers who leave: Remove terminated workers from the planilla in the month following their departure. Continuing to report a worker who no longer works for you creates discrepancies.
Details
  • Domestic workers: The registration obligation is subject to exceptions in the institutional regulations. Ask IGSS about the obligation and requirements applicable to your household.
  • Seasonal workers: Agricultural businesses and others with seasonal workers must register each seasonal worker and can report them only during the months they work.
  • Foreign employers (branches/offices in Guatemala): Foreign companies with employees in Guatemala must register through their local legal representative. The registration process is the same but requires additional documentation proving the company’s legal presence in Guatemala.
  • Multiple locations: If your business has multiple offices or branches, you may need separate employer numbers for each location, depending on the IGSS departmental delegation. Consult IGSS directly for guidance.
  • Closing a business: If you close your business, you must formally notify IGSS and settle all outstanding contributions. Workers must be given their final pay and IGSS contributions must be current through their last day of employment.