⚡ MAQUILA / EXPORT MINIMUM WAGE 2026
The lowest of three sectoral minimums — who it covers
Maquila CE1 (Guatemala department): Q3,409.73 base + Q250 = Q3,659.73/month
Maquila CE2 (other 21 departments): Q3,221.10 base + Q250 = Q3,471.10/month
Daily (CE1): Q112.10/day (decree rate; Q113.66 is the base ÷ 30 convention)

~14% below Non-Agricultural CE1 (Q4,252.28).
Mixed-task workers: no express Code rule; doubt is resolved in the worker's favor (Constitution Art. 106).
Covers only 95% of the urban Canasta Básica Alimentaria.
Legal basis: Acuerdo Gubernativo 256-2025 + Maquila Promotion Law + Decreto 78-89 · Verified: May 2026

This page covers the maquila / export-sector minimum wage in Guatemala for 2026 — who it applies to, how the rate is set, and why it sits below the Non-Agricultural and Agricultural minimums.

TL;DR: Guatemala’s maquila and export-sector minimum wage in 2026 is Q3,659.73/month for CE1 (Q3,409.73 base + Q250 Bonificación incentivo) and Q3,471.10/month for CE2 (Q3,221.10 base + Q250). Both figures are set by Acuerdo Gubernativo 256-2025 (Government Decree 256-2025), published December 22, 2025. The maquila rate is ~14% below the Non-Agricultural rate (the Non-Agricultural rate is ~16% higher) — justified as export-incentive policy, although the Maquila Promotion Law (Decreto 29-89) itself says nothing about wages. For mixed tasks across sectors there is no express Code rule; in case of doubt the reading most favorable to the worker applies (Constitution, Art. 106). The Q250 incentive bonus applies identically to maquila workers and has been unchanged since Decreto 37-2001 set it.

Quick facts

Maquila CE1Q3,409.73 base + Q250 = Q3,659.73/month
Maquila CE2Q3,221.10 base + Q250 = Q3,471.10/month
Daily (CE1)Q112.10 (Acuerdo Gubernativo 256-2025); Q113.66 is the base ÷ 30 payroll convention
Hourly (CE1)~Q17.90/hr
Legal basisAcuerdo Gubernativo 256-2025 + Maquila Promotion Law
Versus Non-Agri~14% lower (Q592 gap CE1)
Coverage of CBA95% (urban family of 4.16)
EffectiveJanuary 1, 2026

2026 maquila wage by economic zone

CE1 — Guatemala department

ItemAmount
Base salaryQ3,409.73
+ Q250 Bonificación incentivoQ250.00
Total monthlyQ3,659.73
Daily wage (Acuerdo Gubernativo 256-2025)Q112.10
Daily wage (base ÷ 30, payroll convention)Q113.66
Hourly wage (base / 190.5h)~Q17.90

CE2 — other 21 departments

ItemAmount
Base salaryQ3,221.10
+ Q250 Bonificación incentivoQ250.00
Total monthlyQ3,471.10
Daily wage (Acuerdo Gubernativo 256-2025)Q105.90
Daily wage (base ÷ 30, payroll convention)Q107.37
Hourly wage (base / 190.5h)~Q16.91

Who counts as a maquila / export worker

The maquila category covers workers engaged in production for export, primarily:

  • Textile and apparel assembly — the historically largest maquila category in Guatemala, concentrated in Mixco, Villa Nueva, and the central highlands
  • Electronics and light manufacturing — assembly operations for export-licensed companies
  • Export call centers and BPO — business-process outsourcing operations registered under the export services regime (some, not all, BPOs qualify)
  • Export-zone food processing — some agro-industrial operations registered under the export framework
  • Zonas francas (free trade zones) — workers in companies operating under the free-trade-zone regime

The usual marker is a qualification resolution from the Ministry of Economy (MINECO) under the Maquila Promotion Law (Ley de Fomento y Desarrollo de la Actividad Exportadora y de Maquila, Arts. 21-22). AGEXPORT is a private trade association; membership in it is not a legal regime.

How to tell if you’re a maquila worker

Check these indicators:

  1. Company registration — is your employer registered under the Maquila Promotion Law regime?
  2. Your role — are you assigned to export production, or to a domestic-market division?
  3. Your contract — does it specify “régimen de maquila” or reference the Maquila Promotion Law?
  4. Your paystub — base salary should match Q3,409.73 CE1 / Q3,221.10 CE2 if you’re at minimum and the maquila rate applies

If you’re uncertain, ask HR or check with MINTRAB — wrong classification (especially being classified as maquila when your work is actually Non-Agricultural) is one of the most common wage complaints.

The mixed-tasks rule

The Labor Code has no express rule for duties that span sectors. The Constitution (Art. 106) says that in case of doubt labor rules are read in the way most favorable to the worker — the basis for claiming the higher rate.

Examples of mixed roles where claiming the Non-Agricultural rate is arguable:

  • A maquila worker who also handles administrative paperwork for the domestic market
  • A maquila warehouse worker who also receives shipments for domestic distribution
  • A maquila supervisor whose duties include training, HR coordination, or other non-production tasks
  • A maquila quality-control inspector who also inspects products for domestic sale

No statute or published MINTRAB criterion settles these cases (checked 24 Sep 2026); they are argued case by case in a complaint.

Why the maquila rate is lower — and the policy debate

Rationale

The Maquila Promotion Law (Ley de Fomento y Desarrollo de la Actividad Exportadora y de Maquila, 1989) granted customs and tax benefits; it contains no wage provision. The lower maquila minimum is set by the Executive’s annual acuerdo, and is framed as a competitive tool to:

  1. Attract foreign direct investment in export industries
  2. Compete on assembly-labor cost with regional rivals
  3. Generate employment in light manufacturing for a growing labor force

It sits alongside the customs benefits, tax breaks, and free-trade-zone status of the export regimes.

Current debate

Critics of the differential argue:

  • Productivity often exceeds wage justification — modern textile assembly in Guatemala has higher labor productivity than the 1989 baseline
  • Workers’ cost of living is identical to non-agricultural workers in the same city
  • Race-to-the-bottom dynamic — keeping wages low limits domestic consumer demand
  • International labor standards — ILO Convention 131 emphasizes adequacy to workers’ needs, not just competitive positioning

Defenders argue:

  • Employment depends on competitive cost — raising the maquila wage could push jobs to Honduras, Nicaragua, or Asia
  • The differential is modest — ~14% below the Non-Agricultural rate
  • Workers still receive Q250 bonus + Bono 14 + Aguinaldo + IGSS — the floor isn’t only the cash wage

The categories and amounts are set by the Executive each year (Labor Code, Art. 113); the separate maquila category remains in force for 2026 (Acuerdo Gubernativo 256-2025).

Sectors that are NOT maquila despite seeming similar

Worth clarifying — some sectors that look like maquila are NOT and should be paid at Non-Agricultural rates:

SectorWhy NOT maquila
Domestic-market textile factoryNot registered under the Maquila Promotion Law framework; sells to Guatemalan retail
Tourism servicesNot export of goods/services per the Maquila Promotion Law definition
Restaurants and hotelsService sector, Non-Agricultural
ConstructionConstruction sector, Non-Agricultural
Domestic-market call centerNon-Agricultural (only export-services BPO is maquila-classified)
Agriculture (even for export crops)Falls under Agricultural sector, not maquila

Maquila worker benefits beyond cash wage

Despite the lower wage, maquila workers receive the same formal-employment benefits:

  1. Q250 Bonificación incentivo — same as any sector
  2. Bono 14 — one extra base salary in July (Q3,409.73 in CE1 2026)
  3. Aguinaldo — one extra base salary, 50% in the first half of December and 50% in the second half of January (Q3,409.73 in CE1 2026)
  4. 15 days paid vacation per year of service
  5. IGSS coverage — same affiliation and benefits
  6. Severance — one base salary per year of service when terminated without cause
  7. 44-hour weekly limit (Constitution Art. 102 g)
  8. Overtime at 50% premium for hours beyond the ordinary limits (Labor Code Art. 121)

Annual gross income — CE1 maquila worker on minimum wage (2026)

ItemAmount
12 monthly cash wagesQ43,916.76
Bono 14 (Q3,409.73)Q3,409.73
Aguinaldo (Q3,409.73)Q3,409.73
Annual grossQ50,736.22 (~$6,659 USD at Q7.62/USD)

Maquila wage vs basic basket — the gap

INE January 2026 Canasta Básica Alimentaria data:

MetricValue
Urban CBA per person/monthQ924.35
Urban CBA family of 4.16Q3,845.30
Maquila CE1 monthly wageQ3,659.73
Coverage of family CBA95% — DOES NOT FULLY COVER

A single maquila CE1 wage in Guatemala City does not cover the basic food basket for an average family. For the fuller Canasta Ampliada (Q9,309.46 urban family), coverage drops to 39%.

In practice this means maquila households almost always rely on:

  • A second wage earner (often the spouse)
  • Remittances from family abroad
  • Informal-sector side income
  • Combinations of all three

This structural gap is a major argument used by those calling for wage parity with Non-Agricultural.

What if a maquila worker is paid below minimum

Same enforcement framework as any sector:

  1. MINTRAB Inspección General del Trabajo — file at MINTRAB (7a. Avenida 3-33, Zone 9) or any departmental delegation
  2. MINTRAB complaints line 1511
  3. Online portal with DPI
  4. Documentation: contract / paystub / DPI

Per Labor Code Art. 272 literal a), as reformed by Decreto 7-2017: a fine of 8 to 18 monthly minimum wages in force for non-agricultural activities — Q32,018-Q72,041 in 2026 at the CE1 base of Q4,002.28 (Q30,535-Q68,704 at the CE2 base of Q3,816.90) — plus back-pay with interest. Note the band is set against the non-agricultural minimum even when the underpaid worker is on the maquila rate. The article states no per-worker multiplier; the Departmental Delegate grades the fine within the band.

Common employer-side issues in maquila

IssueWhat to look for
Classifying Non-Agri tasks as maquilaWorker’s actual duties cross sectors — should be paid Non-Agri rate
Misclassifying domestic-market work as exportCompany may not have export registration for the worker’s product line
Excluding Q250 bonusQ250 applies to maquila identically — mandatory
Skimming overtimeOvertime premium (50%) applies normally
Failing to pay Bono 14 / AguinaldoSame legal obligation as any sector

Sources

  • Ministerio de Trabajo y Previsión Social (MINTRAB) — Acuerdo Gubernativo Número 256-2025, published in the Diario Oficial December 22, 2025. Official announcement: Diario de Centro América. The agreement PDF that MINTRAB publishes under mintrabajo.gob.gt/doc/AcuerdosGubernativos/2025/ returns 403 to every automated client, so it is named here rather than linked as read.
  • Ley de Fomento y Desarrollo de la Actividad Exportadora y de Maquila (Decreto 29-89, Maquila Promotion Law) — text read at OAS SICE, 24 Sep 2026.
  • Constitución Política de la República, Article 106 — in dubio pro operario.
  • Decreto 37-2001 — set the Q250 bonificación incentivo.
  • Acuerdo Gubernativo Número 285-2021 — reformed CE1/CE2 framework.
  • Código de Trabajo de Guatemala — Decreto 1441, Articles 103-113, 116, 271; Article 272 as reformed by Decreto 7-2017.
  • Decreto 78-89 del Congreso — Ley de Bonificación Incentivo (amount now Q250, per Decreto 37-2001).
  • AGEXPORT / VUPE (Ventanilla Única para las Exportaciones) — registration framework.
  • Instituto Nacional de Estadística (INE) — Canasta Básica Alimentaria, Enero 2026. ine.gob.gt (the INE site answers automated clients with a bot wall).
  • Full texts: Código de Trabajo (Decreto 1441) — CENADOJ consolidated text · Decreto 7-2017 — Congreso PDF.
  • Full text of Decreto 78-89: PDF published by the Congreso — an image-only scan with no text layer, so it is not searchable.
  • Verified: May 2026.