Download the Pay Stub Template (Word)

Free template with every field required by Article 102 of the Guatemala Labor Code:

Official Pay Stub / Salary Receipt Template

⬇ Download Word template (.docx)

Editable format · Works with Word, Google Docs, LibreOffice · Free

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. Article 102 of the Labor Code makes it MANDATORY — not optional or courtesy.

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 Must Contain (Article 102)

A valid pay stub must include ALL of 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× or 2×)
  • 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 above Q48,000 annual
  • 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 base salary plus commissions and regular bonuses (NOT on the Q250 incentive bonus or sporadic overtime).

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

2. ISR (Income Tax)

Applies only if annual salary exceeds Q48,000 (~Q4,000/month).

Annual rangeRate
Up to Q48,0000% (exempt)
Q48,001 to Q300,0005% on the excess
Over Q300,0007% on the excess

The employer withholds it monthly and reports it to the SAT. If your salary is exactly the minimum (Q4,002.28 base), you generally pay NO ISR.

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 Q60,000, first Q48,000 exempt; 5% on Q12,000 = Q600/12)−Q50.00
= Total deductions (B)Q291.50
NET PAY (A − B)Q4,958.50

Note: The Q250 incentive bonus is NOT subject to IGSS or ISR (Decree 78-89).

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 Article 102 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:
    • Anonymous phone line: 1539
    • General Labor Inspectorate (offices in every departmental capital)
    • Portal: online with DPI
  4. Keep evidence meanwhile: bank deposits, transfers, WhatsApp screenshots with employer, witnesses

The fine for violating Article 102 can reach 12-14 minimum wages per affected worker (Article 272 of the Labor Code).

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
  • Guatemala Labor Code (Decree 14-41), Article 92 — Payment in legal currency.
  • Labor Code, Article 102 — Mandatory pay stub delivery.
  • Labor Code, Article 103 — Mandatory minimum wage.
  • Labor Code, Article 272 — Penalties for employer infractions.
  • Decree 78-89 — Q250 incentive bonus (not subject to IGSS or ISR).
  • Decree 295 (IGSS Law), Article 27 — 4.83% employee and 12.67% employer rates.
  • Decree 10-2012 — ISR under dependent-relationship regime.

This page offers general guidance. For specific cases, consult a Guatemalan labor attorney or MINTRAB. Free advice: line 1539.