DIRECT ACCESS TO OFFICIAL PORTAL
Employer Report & Payroll — MINTRAB
Go to informeynomina2989.mintrabajo.gob.gt
Before you click, have ready:
  • Prior-year outlays for salaries, bonuses and any other economic benefit, split into ordinary and extraordinary shifts
  • Complete worker list: full name, approximate age, nationality, sex, occupation, days worked and salary paid in the year
  • Email to register (Regístrate) or sign in (Inicia sesión)
Cost: Free (Q0) · Deadline: first two months of the year (January-February) · MINTRAB PBX: +502 2422-2500

TL;DR: The Electronic System for Receiving Employer Reports and Worker Payrolls (Sistema Electrónico para la Recepción del Informe del Empleador y Nóminas de Trabajadores) is the MINTRAB portal where EVERY employer files the annual Employer Report required by Labor Code Article 61(a). The portal is titled Informe del Empleador y Nómina 29-89 y Zonas Francas: companies under Decree 29-89 (export and maquila) and Decree 65-89 (free trade zones) file there too. Free online; the non-extendable deadline is the first two months of each year.

What is the Employer Report and Payroll

1. Employer Report (ALL employers)

Article 61(a) of the Labor Code requires every employer to send MINTRAB, within the non-extendable period of the first two months of each year, a report containing at least:

  • Total prior-year outlays for salaries, bonuses and any other economic benefit, separating ordinary and extraordinary shifts
  • Each worker’s full name, approximate age, nationality, sex, occupation, number of days worked and individual salary for that year

The rule does not apply to domestic service. The same article tells the labour authorities to help small employers fill in the forms correctly.

2. Decree 29-89 and 65-89 companies

The system’s own name covers the payroll (nómina) of Decree 29-89 and free-zone companies. For the 2025 report, MINTRAB received 39,105 reports; 829 of those employers (2.1%) had export, maquila or free-zone benefits: 702 under Decree 29-89, 108 under Decree 65-89 and 19 under both (MINTRAB news release on the 2025 Employer Report).

Company typeDeadline
All employers (Labor Code Art. 61(a))First two months of the year: January 1 - February 28 (29 in a leap year)
Late or no filingFine under Art. 272 lit. f): 5 to 10 monthly non-agricultural minimum wages

Recommendation: file in January, well before the end of February.

Requirements

Employer Report data (Labor Code Art. 61(a))

  • Total prior-year outlays for salaries, bonuses and any other economic benefit (in quetzales)
  • Ordinary shift outlays
  • Extraordinary shift outlays
  • For each worker: full name, approximate age, nationality, sex, occupation, days worked, salary paid in the year

Step-by-step

Step 1 — Gather accounting data. Ask your accountant for the prior year’s outlays for salaries, bonuses and other economic benefits (ordinary and extraordinary shifts separated) and the worker list with the Article 61(a) data.

Step 2 — Register or sign in. Go to informeynomina2989.mintrabajo.gob.gt and choose Regístrate (new user) or Inicia sesión.

Step 3 — Complete and submit the report with the data above, within January and February.

Step 4 — Save your proof of filing. Keep it for Labor Inspectorate (IGT) inspections and internal audits.

Step 5 — Calendar reminder for next year. The obligation is annual.

Cost and timing

ItemDetail
Official costQ0 — free
Legal deadlineFirst two months of each year (January-February)

Common errors

Reporting salaries only

Article 61(a) asks for total outlays for salaries, bonuses and any other economic benefit paid during the prior year, with ordinary and extraordinary shifts separated. Fix: ask your accountant for all three, split by shift type.

Not including workers who left during the year

The report asks for each worker’s days worked and salary during the year, so it covers everyone who worked for you in that year, including those who joined or left. Fix: list everyone who was on payroll for at least one day of the reported year, with the salary for the period worked.

Filing on the last day of February

The two-month period is non-extendable (Art. 61(a)). Fix: file in January or the first half of February.

Penalties for non-compliance

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 (economic circumstances, history, damage caused, number of workers affected).

InfractionFine — Art. 272 lit. f (2026)
Not filing Employer Report5 to 10 monthly minimum wages (Q20,011 - Q40,023)
Filing past deadlineSame band
False or incomplete dataSame band; if the falsehood conceals unpaid wages or benefits the Inspectorate can use lit. a) instead: 8 to 18 (Q32,018 - Q72,041)

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 there is no recidivism once a year has passed between paying the fine and the new breach (Art. 271 as reformed).

Phones:

  • MINTRAB: +502 2422-2500 (PBX)
  • MINECO: +502 2412-0200
  • SAT: 1550 (within Guatemala)