Guatemala incentive bonus 2026
The incentive bonus is Q250 a month for every private-sector worker and is paid together with the monthly salary (Decree 37-2001 art. 1, which replaces the incentive bonus of decrees 78-89 and 7-2000). It does not replace or offset the minimum wage: it is added on top. Under art. 2 of Decree 78-89 —still in force through art. 6 of Decree 37-2001— it does not increase the salary for severance, pay for time served or Christmas bonus (except the seventh-day computation, which counts as ordinary salary), and it is not subject to IGSS, IRTRA or INTECAP contributions unless employer and worker agree otherwise. It does count as income for income tax.
With 12 months: Q3,000.
Formula
Q250 × months worked (full-time)
| Item | Value |
|---|---|
| Monthly bonus | Q250 |
| Months worked | 12 |
| Total bonus | Q3,000 |
| Nature | Not a base for benefits or IGSS |
| Source | Decree 37-2001 art. 1 |
Common mistakes
- Thinking it is optional (it is mandatory in the private sector).
- Offsetting it against the minimum wage: it is added on top.
- Treating it as a base for the Christmas bonus, Bono 14 or IGSS (it is not).
- Citing "Decree 78-89 as amended by 7-2001": the decree that sets Q250 is Decree 37-2001.
No. Art. 2 of Decree 78-89 excludes it from employer and worker IGSS, IRTRA and INTECAP contributions unless the parties agree otherwise.
No. The bonus does not increase the salary value for Christmas bonuses or pay for time served; it is paid on top of the salary.
All private-sector workers, on a full schedule, paid together with the monthly salary.
No. Educational estimate. Check with your accountant.
Educational content, not legal advice. Decree 37-2001 art. 1 and Decree 78-89 art. 2 (in force through art. 6 of Decree 37-2001).