What is IGSS in Guatemala?
The Guatemalan Social Security Institute (IGSS) manages social security coverage for employees in a dependent work relationship. For a practical payroll estimate, this calculator uses the common employee contribution of 4.83% of monthly gross salary and an employer cost reference of 12.67%.
If your monthly salary is Q5,000, the employee IGSS deduction is Q241.50 (Q5,000 × 4.83%). Your salary after the IGSS employee deduction is Q4,758.50 before other deductions such as income tax, advances, or loans.
IGSS deduction formula
Employee IGSS deduction = Monthly gross salary × 4.83%
Salary after IGSS = Monthly gross salary - Employee IGSS deduction
Employer contribution = Monthly gross salary × 12.67%
Approximate monthly employer cost = Monthly gross salary + Employer contribution
The calculator separates the employee deduction, the employer contribution reference, the combined monthly contribution, and the salary after the employee IGSS deduction.
Quick IGSS table for Guatemala
| Monthly salary | Employee deduction 4.83% | Salary after IGSS | Employer contribution 12.67% |
|---|---|---|---|
| Q3,000.00 | Q144.90 | Q2,855.10 | Q380.10 |
| Q4,000.00 | Q193.20 | Q3,806.80 | Q506.80 |
| Q5,000.00 | Q241.50 | Q4,758.50 | Q633.50 |
| Q7,500.00 | Q362.25 | Q7,137.75 | Q950.25 |
| Q10,000.00 | Q483.00 | Q9,517.00 | Q1,267.00 |
| Q15,000.00 | Q724.50 | Q14,275.50 | Q1,900.50 |
This calculator is a payroll estimate using standard reference percentages. It does not replace official IGSS guidance, payroll review, sector-specific exceptions, suspensions, subsidies, penalties, or professional labor/accounting advice.
Calculation examples
Example 1: employee salary of Q5,000
- Monthly gross salary: Q5,000.00
- Employee IGSS: Q5,000 × 0.0483 = Q241.50
- Salary after IGSS: Q5,000 - Q241.50 = Q4,758.50
- Employer contribution reference: Q5,000 × 0.1267 = Q633.50
Example 2: small business with three employees
A business with salaries of Q4,000, Q5,000, and Q7,500 has a total monthly payroll base of Q16,500.
| Concept | Calculation | Monthly amount |
|---|---|---|
| Employee IGSS withheld | Q16,500 × 4.83% | Q796.95 |
| Employer contribution estimate | Q16,500 × 12.67% | Q2,090.55 |
| Salary cost plus employer contribution | Q16,500 + Q2,090.55 | Q18,590.55 |
Employee contribution vs employer contribution
The employee contribution is the amount withheld from the worker's paycheck. The employer contribution is a payroll cost for the employer and should not be deducted from the employee's salary.
| Contribution | Who pays it | Rate used by the calculator | Practical impact |
|---|---|---|---|
| Employee | Worker | 4.83% | Reduces take-home pay before other deductions. |
| Employer | Employer | 12.67% | Increases total payroll cost for the business. |
Common IGSS calculation mistakes
- Using net pay as the base: calculate from monthly gross salary, not the amount already deposited in the bank.
- Deducting the employer contribution from the worker: the 12.67% employer rate is not an employee deduction.
- Confusing IGSS with income tax: IGSS is social security; ISR depends on annual income, deductions, and tax brackets.
- Ignoring other payroll items: bonuses, overtime, commissions, subsidies, or suspensions may need specific treatment.
- Not checking the pay slip: compare the calculator result with your receipt and ask HR or payroll if the numbers differ.
What information do you need?
You only need the monthly gross salary in quetzales. If you are estimating a business payroll, repeat the calculation per employee or use the total salary base to estimate aggregate employer cost.
Related Guatemala calculators
- Guatemala Net Salary Calculator: estimate take-home pay with IGSS and ISR together.
- Guatemala Payroll Calculator: useful for employers preparing payroll.
- Guatemala Income Tax Calculator: estimate employee income tax.
- Guatemala Overtime Calculator: calculate overtime pay.
- Guatemala Finiquito Calculator: estimate final labor benefits when employment ends.
- Guatemala IGSS Pension Calculator: review a separate pension estimate.
This calculator uses 4.83% of monthly gross salary as the ordinary employee contribution. For example, a Q5,000 salary gives an estimated employee deduction of Q241.50.
The calculator uses 12.67% as an employer contribution reference. This is paid by the employer and should not be deducted from the employee's salary.
For a payroll estimate, use monthly gross salary before subtracting IGSS, income tax, or other deductions.
No. IGSS is a social security contribution. ISR is income tax and follows annual income, deductions, and tax bracket rules. Use the Guatemala net salary calculator to see both together.
No. The employer contribution is the employer's obligation. The employee-side deduction shown on a pay slip should be the 4.83% employee contribution, not the 12.67% employer rate.
Use it as a quick estimate and pay-slip check. For official filings, subsidies, suspensions, special agreements, penalties, or compliance questions, confirm the case with IGSS, HR, payroll, or an accountant.