OFFICIAL PORTAL ACCESS
IGSS PRECAPI — Monthly Payment
Go to igssgt.org/cuota-voluntaria
To pay your quarterly contribution:
  • Worker's PRECAPI affiliate number (from enrollment)
  • Employer's assigned employer number (from family PRECAPI enrollment)
  • Current non-agricultural minimum wage (fixed calculation base: Q4,002.28 in 2026)
  • Current quarterly amount (Q455.49 employer + worker in 2026)
Fixed contribution: Q303.66 employer + Q151.83 worker per quarter (2026) · Payment deadline: quarterly in advance · Where: Banrural

This is an operational guide for household employers who already understand the general PRECAPI framework and need to know how to pay and maintain the quarterly payment of the voluntary employer contribution.

Quick summary: The PRECAPI contribution is NOT a percentage of the actual salary and is not paid monthly. It is a fixed percentage of the non-agricultural minimum wage (Q4,002.28 in 2026), paid quarterly in advance at Banrural — employer Q303.66 + worker Q151.83 = Q455.49 per quarter (plus the State’s share). 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 (igssgt.org/precapi/pagos), Acuerdo de Junta Directiva 1395, and Decreto 7-2017 — June 2026. 2026 minimum wage per Acuerdo Gubernativo 256-2025.

The PRECAPI Contribution — How to Calculate

PRECAPI does NOT use the regular IGSS employer contribution (12.67%) or the worker’s actual salary. It is a fixed percentage of the current non-agricultural minimum wage, paid quarterly in advance. Paying the worker a higher salary does not raise the PRECAPI contribution.

ComponentRateBase2026 quarterly amount
Employer (employer family)2.5290%Non-agricultural minimum wage Q4,002.28Q303.66
Worker1.2645%Non-agricultural minimum wage Q4,002.28Q151.83
State2.5290%Non-agricultural minimum wage Q4,002.28(state contribution)
Employer + worker total——Q455.49 per quarter

Equivalents

Concept2026 amount
Quarterly contribution (employer + worker)Q455.49
Combined monthly equivalent~Q152/month
Employer-share monthly equivalent~Q101.22/month
Employer share per quarterQ303.66
Worker share per quarterQ151.83

Note: The base is the non-agricultural minimum wage, the same for all domestic household workers regardless of their actual salary. Confirm the current amount at igssgt.org/precapi/pagos, since it changes each year with the minimum wage. By common practice and ethical reasons, many employer families also absorb the worker’s share (Q151.83) so as not to reduce already-low income.

The Quarterly Process — 3 Steps

Step 1: Confirm the Current Quarterly Amount

The PRECAPI contribution is fixed and based on the current non-agricultural minimum wage, not on the salary you pay the worker. For 2026 (base Q4,002.28, Acuerdo Gubernativo 256-2025):

Concept2026 quarterly amount
Employer (2.5290%)Q303.66
Worker (1.2645%)Q151.83
Employer + worker totalQ455.49

The amount does not change if the worker earns more than the minimum, and it updates each year when the minimum wage changes. Confirm the current figure at igssgt.org/precapi/pagos.

Step 2: Pay at Banrural in Advance

PRECAPI is paid quarterly in advance at Banrural, using the PRECAPI employer number assigned at enrollment. Unlike a company’s employer payment, no monthly slip is generated on a reported salary — the quarterly amount is fixed.

Step 3: 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:

ElementMandatory?Legal framework
Labor contract (verbal or written)Yes (CT Art. 18)Labor Code
Non-agricultural minimum salaryYesAnnual Government Agreement
Bonificacion incentivo Q250YesDecreto 78-89
Bono 14 (July)YesDecreto 42-92
Aguinaldo (December)YesDecreto 76-78
Vacation 15 days per yearYesCT Art. 130
Weekly rest dayYesCT Art. 126
Severance pay for unjustified dismissalYesCT 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. Believing PRECAPI is calculated on the actual salary. This is the most common mistake. PRECAPI is NOT a percentage of the salary you pay the worker — it is a fixed percentage of the non-agricultural minimum wage (Q4,002.28 in 2026), the same for all. Applying the formal-employment 12.67% employer rate, or calculating on the actual salary, leads to over- or under-paying. The correct contribution is fixed: Q303.66 employer + Q151.83 worker per quarter.

2. Falling one or more quarters 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 worker’s share (1.2645%, Q151.83/quarter) 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