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Official Pay Stub / Salary Receipt Template

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What the Pay Stub Is

The pay stub (Spanish: boleta de pago, recibo de salario) is the document the employer must hand the worker every pay period. The Labor Code does not use the term “boleta de pago”: its Article 102 requires a salary book (10 or more permanent workers) or planillas following IGSS models (3 to 9). A signed stub is the practical record of each payment.

Its function: formally document how much you were paid, how much was deducted, and how much you received in cash. It is the universal legal proof of payment, useful for:

  • Aguinaldo, Bono 14 and pro-rated vacation calculations
  • US/Canada visa applications (3-6 months of stubs requested)
  • Bank credit applications (income verification)
  • IGSS (verify your contributions were reported)
  • Labor lawsuit (proof of seniority and real salary)
  • Severance calculation in case of dismissal

What Data the Pay Stub Should Contain

A complete pay stub should include these elements:

Employer data

  • Company name or full name
  • NIT (Tax ID Number)
  • Address

Worker data

  • Full name
  • DPI (Personal Identification Document)
  • IGSS affiliation number
  • Position / job title

Pay period

  • Start and end date of the period (e.g. “From May 1 to May 15, 2026”)
  • Effective payment date

Earnings

  • Base salary for the period
  • Decree 78-89 incentive bonus (Q250/month, pro-rated)
  • Overtime (detailed: quantity × 1.5×)
  • Commissions
  • Bono 14 (if paid in this period)
  • Aguinaldo (if paid in this period)
  • Other earnings (per diems not subject to deduction, etc.)
  • TOTAL EARNINGS (A)
  • IGSS employee contribution (4.83% of gross salary)
  • ISR (income tax) if applicable — only when annual income exceeds the 2026 deductions (Q51,024 plus your annual IGSS contributions)
  • Advances / loans from employer
  • Union dues (only if worker signed up)
  • Other (always with written worker authorization)
  • TOTAL DEDUCTIONS (B)

Net amount to receive

  • A − B = Net pay
  • In letters and numbers, to prevent tampering

Signatures

  • Employer or representative signature (with stamp)
  • Worker’s signature as received (with date)

1. IGSS employee contribution — 4.83%

Applies to every formal worker from day one. Calculated on total salary, including overtime and commissions (IGSS Board Agreement 1421, Art. 4, which repealed Agreement 1118); severance, vacation paid out in cash on termination and the aguinaldo are excluded, and so is the Q250 incentive bonus (Decree 78-89).

Example: Base salary Q4,002.28 → IGSS = Q193.31

2. ISR (Income Tax)

Applies only when annual income (Q250 bonus included) exceeds your deductions. In 2026 those are Q51,024 (the standard Q48,000 plus the Q3,024 extraordinary deduction from Decreto 13-2026) plus your annual IGSS contributions, which are ISR-deductible.

Annual TAXABLE income (after deductions)Rate
Up to Q300,0005%
Over Q300,000Q15,000 + 7% on the excess

The employer withholds it monthly and reports it to the SAT. If your salary is the minimum (Q4,002.28 base), you pay zero ISR in 2026 — Decreto 13-2026 was designed to exempt minimum-wage earners.

3. Advances / loans / union dues

Only with written worker authorization. The employer CANNOT deduct:

  • Tardiness fines (unless internal regulation approved by MINTRAB)
  • Damages or losses (must be proven in a separate process)
  • Uniforms (employer’s responsibility, Art. 61)
  • Medical exams (employer’s responsibility, Art. 197 if applicable)
  • Anything not authorized in writing

If you see an unfamiliar deduction, demand a written explanation. If they don’t provide one, file a complaint at MINTRAB.

Practical Calculation — Monthly Example

Worker with base salary Q5,000:

ItemAmount
Base salaryQ5,000.00
+ Decree 78-89 incentive bonusQ250.00
= Total earnings (A)Q5,250.00
− IGSS employee contribution (4.83% on Q5,000)−Q241.50
− ISR (annual Q63,000 − Q51,024 deductions − Q2,898 IGSS = Q9,078 taxable × 5% = Q453.90/12)−Q37.82
= Total deductions (B)Q279.32
NET PAY (A − B)Q4,970.68

Note: The Q250 incentive bonus is exempt from IGSS (Decree 78-89, Art. 2) — but it IS subject to ISR: it counts as taxable income, which is why the ISR line above starts from the full Q63,000 annual gross.

Paper vs Digital Format

The law does NOT specify a format. Both are valid:

  • Paper: printed sheet signed in duplicate (one original for worker, copy for employer)
  • Digital: PDF emailed by the employer, with complete data. Recommended: read-receipt or worker’s “received” reply (proof of delivery)

What matters: all the payment data must be present, and there must be proof of delivery.

What to Do If the Employer Won’t Give You a Pay Stub

  1. Request it in writing — letter or email with acknowledgment of receipt
  2. Wait 7-15 days for a response
  3. File a complaint at MINTRAB if they don’t respond:
    • MINTRAB complaints line: 1511
    • General Labor Inspectorate (offices in every departmental capital)
    • Portal: online with DPI
  4. Keep evidence meanwhile: bank deposits, transfers, WhatsApp screenshots with employer, witnesses

Article 272 of the Labor Code, replaced in full by Decreto 7-2017, names neither the pay stub nor the salary book in any of its literals, so the sanction comes from the catch-all literal g): 2 to 9 monthly minimum wages (~Q8,005-Q36,021 at the 2026 non-agricultural minimum wage of Q4,002.28). If the breach comes on top of unpaid wages, the Inspectorate can classify it under literal a): 8 to 18 minimum wages (~Q32,018-Q72,041). Correcting the breach and saying so when you pay exonerates 50% of the fine.

Common Mistakes on Pay Stubs

  1. Q250 bonus not included — must appear as a separate line (not part of base salary)
  2. IGSS calculated on incentive bonus — does NOT apply (Decree 78-89)
  3. Not signing as received — always review and sign with your own writing: “received + signature + date”
  4. Missing IGSS affiliation number — ask the employer to include it; lets you verify contributions
  5. Cash payment without stub — DO NOT ACCEPT. Payment must always be documented
  6. Stub amount differs from deposit — demand written correction immediately

This page offers general guidance. For specific cases, consult a Guatemalan labor attorney or MINTRAB. Free advice: line 1511.