- Actual salary paid to the worker that month (calculation base)
- Worker's PRECAPI affiliate number (from enrollment)
- Employer's assigned employer number (from family PRECAPI enrollment)
- Monthly IGSS slip (system-generated or printed at office)
- Salary payment proof (receipt or transfer)
This is an operational guide for household employers who already understand the general PRECAPI framework and need to know how to calculate, pay, and maintain the monthly payment of the voluntary employer contribution.
Quick summary: The employer (family) pays approximately 12.67% of the actual salary of the worker each month. Payment at banking system branches using IGSS slip, deadline 20th of the following month. The worker benefits from EMA medical coverage at the 4th month and accumulates IVS contributions toward retirement. The contribution is not deductible for family employers without business activity.
Data verified against IGSS portal, Acuerdo de Junta Directiva 1395, and Decreto 7-2017 — May 2026.
The PRECAPI Contribution — How to Calculate
PRECAPI uses the same logic as the regular IGSS employer contribution: a percentage of the actual salary the employer pays.
| Component | Applied rate |
|---|---|
| Employer contribution (employer family) | ~12.67% of actual salary paid |
| Worker contribution (in some versions) | 4.83% — deducted from salary, often absorbed by employer |
| Total | ~17.5% of salary (if employer absorbs everything) or ~12.67% (if worker contributes part) |
Calculation Examples
| Worker’s monthly salary | Employer contribution (12.67%) | Worker contribution (4.83%) | Total to pay |
|---|---|---|---|
| Q3,000 | Q380 | Q145 | Q525 |
| Q3,500 | Q443 | Q169 | Q612 |
| Q4,000 | Q507 | Q193 | Q700 |
| Q4,500 | Q570 | Q217 | Q787 |
| Q5,000 | Q634 | Q242 | Q876 |
| Q6,000 | Q760 | Q290 | Q1,050 |
Note: Figures are approximate — IGSS confirms exact calculation at enrollment. By common practice and ethical reasons, many employer families absorb the full contribution (do not deduct from the worker’s salary) so as not to reduce already-low income.
The Monthly Process — 4 Steps
Step 1: Confirm the Month’s Salary
Each month, calculate the actual salary paid to the worker that period. If you pay a fixed salary, it is the same. If you pay extras (overtime, weekends, gratifications), include them.
| Concept | Included in PRECAPI base? |
|---|---|
| Monthly base salary | YES |
| Overtime | YES |
| Bonificacion incentivo Q250 | NO (excluded by Decreto 78-89) |
| Bono 14 (proportional) | NO — paid separately in July |
| Aguinaldo (proportional) | NO — paid separately in December |
| Paid vacation | YES (it is salary during rest period) |
| Tips or gifts | NO — not salary |
| Discretionary bonuses | YES if part of habitual salary |
Step 2: Generate the Payment Slip
Two options:
(a) IGSS online system: log in with your PRECAPI employer credentials, enter the month’s salary, system generates slip with exact amount. Print or download PDF.
(b) IGSS office: present employer number and salary, receive printed slip.
The slip includes a barcode for payment at any banking system branch.
Step 3: Pay at the Bank
Options:
- Physical bank: present slip + cash or check. Most common: BAM, BI, Banrural, BAC, Industrial.
- Online banking: many banks allow IGSS payment via online banking using the slip code.
- Mobile app: BAM, BI and others have an IGSS module in their app.
Deadline: traditionally the 20th of the following month (e.g., May’s contribution paid by June 20). Confirm exact date on your slip — may vary slightly by enrollment date.
Step 4: Save the Receipt
Keep payment receipt for at least 5 years — it is proof you contributed in case of:
- Dispute over missing contributions
- SAT audit (if applicable)
- Worker requesting work certification
- Worker applying for retirement pension in the future
If paying online, keep the PDF of the bank transaction + the IGSS receipt generated when validating the payment.
Formalizing the Relationship — Beyond PRECAPI
Enrolling your worker in PRECAPI is a very good step but does not complete labor formalization. Other important elements:
| Element | Mandatory? | Legal framework |
|---|---|---|
| Labor contract (verbal or written) | Yes (CT Art. 18) | Labor Code |
| Non-agricultural minimum salary | Yes | Annual Government Agreement |
| Bonificacion incentivo Q250 | Yes | Decreto 78-89 |
| Bono 14 (July) | Yes | Decreto 42-92 |
| Aguinaldo (December) | Yes | Decreto 76-78 |
| Vacation 15 days per year | Yes | CT Art. 130 |
| Weekly rest day | Yes | CT Art. 126 |
| Severance pay for unjustified dismissal | Yes | CT Art. 82 |
If you only pay PRECAPI but do not respect bono 14, aguinaldo, or vacation, there is still labor non-compliance. The worker could file a complaint with the Labor Inspectorate (MINTRAB) or Labor Courts and obtain retroactive payments + severance.
Common Mistakes with PRECAPI
1. Calculating on the minimum salary instead of actual salary. PRECAPI requires reporting actual salary paid. If you pay Q4,500 but report Q3,200 (minimum), the worker loses IVS contribution accumulation proportional to the difference, and you are non-compliant. Report reality.
2. Falling 3+ months behind. Because PRECAPI is voluntary, there is no formal fine — but those months do not count for the worker. Reactivate as soon as possible.
3. Deducting the 4.83% worker contribution without notice. Out of ethical practice and good-faith contracting: if you are going to deduct the worker’s portion, agree it verbally with her first. Many workers do not understand that the IGSS contribution is part of formalization — explaining it avoids conflict.
4. Not providing her with contribution certificates. The worker has the right to receive annual certification of reported contributions. She can request it via CATAFI with her DPI. Recommendation: download the certificate yourself each year and give it to her — reinforces trust.
5. Confusing PRECAPI with voluntary contribution. Voluntary contribution is for freelancers and independents who enroll themselves. PRECAPI is specifically for domestic household workers where the employer pays the contribution. Different legal frameworks (Acuerdo 1395 — distinct sections).
Official Resources
- IGSS Contact Center: 1522 (free Guatemala)
- PBX: 2412-1224 / 2297-1224
- Voluntary Contribution / PRECAPI Portal
- Portal Afiliado — for the worker to check her contributions
- Address: 7a. Avenida 22-72 Zona 1, Guatemala City
Related IGSS Pages
- Spanish IGSS Hub — full Spanish-language hub
- PRECAPI General Framework — coverage, benefits, legal background
- EMA Medical Care Program — what the medical component covers
- IVS Pension Program — retirement pension the worker accumulates
- Worker Initial Affiliation — regular formal employment
- Voluntary Contribution IGSS — for independents (not PRECAPI)
- CAMIP Pensioners — care once pensioned
- Voluntary Affiliate IGSS — full coverage of non-salaried options
- Contribution Calculator — IGSS calculator