MINTRAB Employer Report & Payroll Guatemala 2026: Decree 29-89 & Free Trade Zones (Free)

TL;DR: The Electronic System for Receiving Employer Reports and Payrolls is the MINTRAB portal where EVERY employer files the annual Employer Report (prior-year salary expenses). Additionally, Decree 29-89 maquilas and Decree 65-89 free trade zone companies file their worker payrolls here — a condition to maintain their fiscal benefits. Free, immediate online, deadline is January through February each year.

What is the Employer Report and Payroll

These are TWO complementary obligations filed through the same system:

1. Employer Report (ALL employers)

Article 61(k) of the Labor Code requires every employer to send to MINTRAB, within the first two months of each year, a report containing:

• Total prior-year salary expenses
• Separation between ordinary and extraordinary shifts
• Names of workers
• Company data

2. Worker Payroll (Decree 29-89 and 65-89 companies)

Additional obligation for companies qualifying under:

• Decree 29-89 — Law for Promotion and Development of Export and Maquila Activity
• Decree 65-89 — Free Trade Zones Law

These companies receive fiscal benefits: 10-year income tax exemption, VAT exemption on imports of machinery and raw materials. In exchange, they must demonstrate to MINTRAB that they generate formal employment — by filing a complete worker payroll with DPI, IGSS, salary, and position for each.

Without the payroll, the fiscal benefits are lost. SAT and MINECO can revoke the 29-89/65-89 qualification and demand retroactive payment of exempted taxes.

Legal deadline

Recommendation: file in January. The platform gets congested in late February, and missing the deadline due to a technical glitch is your responsibility, not MINTRAB’s.

Requirements

Company data (all)

• NIT and corporate name
• Tax address and worksite address (if different)
• Main economic activity (per RTU)
• IGSS employer number (if applicable)
• Contact phone and email

Employer Report data (all)

• Total prior-year salary expenses (in quetzales)
• Ordinary shift breakdown
• Extraordinary shift breakdown
• Total number of workers as of December 31 of prior year
• Full names of every worker

Additional data for 29-89 / 65-89

• MINECO qualification resolution (number and date)
• Regime type (maquila, free trade zone)
• Detailed worker list with:
  • Full name
  • DPI/CUI
  • IGSS affiliate number
  • Position
  • Base monthly salary
  • Hire date
  • Contract type (indefinite, fixed-term)
  • Sex and nationality

Step-by-step

Step 1 — Gather accounting data. Ask your accountant for the annual payroll report with: total ordinary salary expenses, total extraordinary-hour expenses, complete worker list with identification data.

Step 2 — Create system account. Go to informeynomina2989.mintrabajo.gob.gt and select “Create user.” Use the company NIT, email, and phone. You’ll receive a verification code.

Step 3 — Verify obligation type. The system asks if you are a general company or hold a Decree 29-89 or 65-89 qualification. Select accordingly. For 29-89/65-89, upload the MINECO qualification resolution.

Step 4 — Complete Employer Report. Enter prior-year salary expenses, separated by ordinary and extraordinary shifts. The system validates totals’ format.

Step 5 — Upload worker list. For small companies, manual entry. For larger companies, the system accepts bulk upload via downloadable Excel template.

Step 6 — Complete Payroll (29-89/65-89 only). For each worker: name, DPI, IGSS, position, salary, hire date, contract type, sex, nationality.

Step 7 — Validate and preview. The system shows a summary to verify before submission. Review numbers and names carefully — later modifications are logged.

Step 8 — Submit and download certificate. Confirm submission. The system generates the Employer Report Certificate and, if applicable, 29-89/65-89 Payroll Certificate. Download as PDF.

Step 9 — Save proofs. Print or archive digitally. You’ll need them for:

• IGT inspections
• MINECO procedures (renewal of 29-89/65-89 qualification)
• SAT fiscal solvency
• Internal audits

Step 10 — Calendar reminder for next year. Set a January reminder. The obligation is annual and permanent.

Cost and timing

Common errors

Penalties for non-compliance

For general companies (Labor Code)

The Employer Report is an obligation of Article 61 of the Labor Code, and Article 61 is one of the four articles named by number in Article 272 literal f), as reformed by Decreto 7-2017. Literal f) applies the fines of literal e): 5 to 10 monthly minimum wages for employers. There is no separate tariff for filing late versus not filing at all — the Departmental Delegate grades the breach inside that single band under the Article 271 factors (severity, history, damage caused).

At the 2026 non-agricultural minimum wage of Q4,002.28 (Economic Zone 1, Acuerdo Gubernativo 256-2025). Correcting the breach and saying so when you pay exonerates 50% of the fine, after MINTRAB verifies the correction (Art. 272 as reformed). Recidivism adds 50%, not a doubling, and lapses after a year (Art. 271 as reformed).

For Decree 29-89 / 65-89 companies

Much more serious — they can lose fiscal qualification:

Real cost of losing qualification: a small maquila with Q5 million annual exports can have an accumulated fiscal benefit of Q15-30 million over 10 years. Losing it for failing to file a free online form is a disaster.

Related procedures

• MINTRAB hub: All Ministry of Labor procedures
• RECIT — Employment Contract Registration
• RERIT — Internal Work Rules Registration
• Electronic Salary Book
• Electronic Labor Clearance
• Severance Calculation
• Workplace Accident Registration
• SAT — RTU Registration
• SAT — Tax Clearance
• IGSS — Employer Registration
• MINECO — Decree 29-89 Qualification (maquilas)

Official links

• Electronic System for Employer Report and Payroll
• MINTRAB — Main portal
• Labor Code (Decree 1441) — Article 61
• Decree 29-89 — Maquila Law
• Decree 65-89 — Free Trade Zones Law
• Ministerial Agreement 459-2021 (system creation)

Phones:

• MINTRAB: +502 2422-2500 (Mon-Fri 8:00-16:30 GT)
• MINECO (29-89/65-89 qualification): +502 2412-0200
• SAT (tax clearance): 1550 (within Guatemala)