Guatemala payroll: Q5,000 → take-home Q4,970.67 · cost Q6,925.17
One salary, two numbers: what the worker keeps, and what you actually spend (IGSS, ISR, aguinaldo, bono 14, vacation).
With a base salary of Q5,000 and a Q250 incentive bonus, the tool estimates a net salary of Q4,970.67 and a monthly employer cost of Q6,925.17. That means the employer cost is approximately 1.39 times the base salary.
Does this calculator replace a payroll service?
No. It simulates one employee’s breakdown from salary, bonus and IGSS enrollment; it does not manage employees or file payroll reports with institutions. Compare employee take-home pay and estimated employer cost separately.
To check contributions alone, open the Guatemala IGSS calculator. To check extra pay on a payslip, use the Guatemala overtime calculator.
What does payroll include in Guatemala?
Payroll is not just the salary the worker receives. To review a complete labor budget, separate three blocks: income, employee deductions, and employer costs or provisions.
| Block | Concepts included | Who pays it |
|---|---|---|
| Worker income | Base salary and incentive bonus | Employer |
| Employee deductions | Worker IGSS and estimated monthly ISR | Worker |
| Employer cost | Employer contribution, aguinaldo, bono 14, vacation | Employer |
Results are for budgeting, offer comparison, and an initial payroll review. They do not replace validation by HR, an accountant, IGSS, or SAT, nor special cases by economic activity, suspensions, commissions, non-salary benefits, or regulatory changes.
Formulas used by the calculator
Monthly income = Base salary + Incentive bonus
Worker IGSS = Base salary × 4.83%
Estimated monthly ISR = Estimated annual ISR ÷ 12
Net salary = Monthly income − Worker IGSS − Estimated monthly ISR
Employer cost = Base salary + Incentive bonus + Employer contribution + Aguinaldo provision + Bono 14 provision + Vacation provision
Reference employer contribution = Base salary × 12.67%
Monthly aguinaldo = Base salary ÷ 12
Monthly bono 14 = Base salary ÷ 12
Monthly vacation = (Base salary ÷ 30 × 15) ÷ 12
The incentive bonus is added to monthly income and is not a base for IGSS, but it is part of the ISR taxable income (aguinaldo and bono 14, on the other hand, are exempt). The field defaults to Q250 because Decree 37-2001 created that monthly bonus for private-sector workers.
Complete example with a Q5,000 salary
| Concept | Calculation | Amount |
|---|---|---|
| Monthly income | Q5,000 + Q250 | Q5,250.00 |
| Worker IGSS | Q5,000 × 4.83% | Q241.50 |
| Estimated monthly ISR | Annual projection ÷ 12 | Q37.83 |
| Estimated net salary | Q5,250 − Q241.50 − Q37.83 | Q4,970.67 |
| Total employer cost | Salary + bonus + contributions + provisions | Q6,925.17 |
Employer-cost split for the same Q5,000 (vacation provision is in the total even though it is not paid every month):
| Employer line | Calculation | Amount |
|---|---|---|
| Base salary | Base | Q5,000.00 |
| Incentive bonus | Decree 37-2001 | Q250.00 |
| Employer contribution | Q5,000 × 12.67% | Q633.50 |
| Aguinaldo provision | Q5,000 ÷ 12 | Q416.67 |
| Bono 14 provision | Q5,000 ÷ 12 | Q416.67 |
| Vacation provision | (Q5,000 ÷ 30 × 15) ÷ 12 | Q208.33 |
| Total cost | Sum | Q6,925.17 |
The difference between the worker's net and the employer's cost is not an error: it includes obligations and provisions the company must budget even if they are not all paid on payroll day.
Interpreting the result
- Worker side: IGSS (4.83%) and ISR are the mandatory deductions; the Q250 incentive bonus (Decree 37-2001) is added back because it is not subject to IGSS. ISR is projected on annual income with the fiscal year 2026 personal deduction of Q51,024 (Q48,000 + the Q3,024 extraordinary deduction from Decree 13-2026, which applies to fiscal year 2026 only).
- Employer side: the 12.67% reference (10.67% IGSS + 1% IRTRA + 1% INTECAP) plus monthly provisions for aguinaldo, bono 14, and vacation bring the real cost to about 1.39× the base salary. If you also provision severance (8.33%), it rises to about 1.45–1.5×, as shown in the employee hiring cost calculator.
If you searched for Guatemala nómina, this is that full payroll tool (worker + employer). There is no second nómina URL. For take-home only, use Guatemala net salary.
Payroll ISR on the stub is not the same as invoice withholding: if you bill services, the client may withhold ISR and VAT. Worked examples (invoice Q11,200 → net Q10,520) are in Guatemala invoice ISR and VAT withholding. To estimate a specific invoice, run it in the Guatemala ISR and VAT withholding calculator.
Quick cost-per-employee table
These examples use a Q250 incentive bonus, active IGSS, and the same calculator logic. They are useful for budgeting hires or reviewing the margin of a service.
| Base salary | Worker IGSS | Est. monthly ISR | Est. net | Total employer cost |
|---|---|---|---|---|
| Q3,000.00 | Q144.90 | Q0.00 | Q3,105.10 | Q4,255.10 |
| Q5,000.00 | Q241.50 | Q37.83 | Q4,970.67 | Q6,925.17 |
| Q7,500.00 | Q362.25 | Q156.79 | Q7,230.96 | Q10,262.75 |
| Q8,000.00 | Q386.40 | Q180.58 | Q7,683.02 | Q10,930.27 |
| Q10,000.00 | Q483.00 | Q275.75 | Q9,491.25 | Q13,600.33 |
Checklist for reviewing payroll
- Confirm that the base salary and the incentive bonus are separated.
- Verify whether the worker is affiliated with IGSS.
- Check that ISR is calculated with the annual projection, not just one month's salary.
- Budget aguinaldo, bono 14, and vacation even though they are not paid monthly.
- Compare the total employee cost with the real margin of the position, project, or service.
This tool is an educational estimate of the general model (figures checked September 2026 against the calculator engine). Rates, exemptions, and provisions can vary by economic activity, collective agreements, or regulatory updates. Confirm the final figures with HR, your accountant, IGSS, and SAT before making hiring or budget decisions.
Frequently asked questions
It includes base salary, the incentive bonus, worker deductions (IGSS and ISR), and employer costs: the 12.67% reference contribution (10.67% IGSS + 1% IRTRA + 1% INTECAP) plus aguinaldo, bono 14, and vacation provisions.
With this calculator’s defaults, a Q5,000 base salary plus a Q250 incentive bonus estimates a monthly employer cost of Q6,925.17 (about 1.39 times the base salary). Educational estimate, not an official payroll run.
The calculator treats the incentive bonus as income separate from the base salary: it does not generate IGSS, but it is part of ISR taxable income. Confirm the treatment with your accountant or HR.
Because the employer funds contributions and provisions that are not deducted from the worker: the 12.67% employer contribution, aguinaldo, bono 14, and vacation. At Q5,000 the estimated net is Q4,970.67 and employer cost is Q6,925.17.
No. It is for estimating and reviewing numbers before preparing a payroll. For official filings, IGSS payments, or ISR withholdings, validate against current IGSS and SAT platforms or your accounting advisor.
You can turn IGSS off to simulate that scenario. At Q5,000 plus Q250 bonus, the tool estimates net Q5,200.10 and employer cost Q6,291.67. Confirm whether enrollment is required for your company before acting on the numbers.
Related calculators
- Guatemala net salary: worker take-home (IGSS + ISR) without employer cost
- Guatemala social security: IGSS contributions in detail
- Guatemala employee cost: hiring cost with severance provision
- Guatemala Christmas bonus and bono 14: the annual benefits