What does a complete payroll include in Guatemala?

A complete payroll includes: base salary, incentive bonus (Q250), IGSS deduction (4.83%), ISR, and the 12.67% employer contributions (10.67% IGSS + 1% IRTRA + 1% INTECAP), plus aguinaldo, bono 14, and vacation provisions.

How much does an employee cost the employer in Guatemala?

The total cost of an employee is approximately 1.39 times the base salary, including employer contributions (12.67%), aguinaldo, bono 14, and vacation provisions. If you also reserve severance (8.33%), the cost rises to about 1.45–1.5 times, as shown in the employee hiring cost calculator.

What is the incentive bonus?

It is a monthly payment of Q250 established by Decree 37-2001, mandatory for private sector employees. It is not subject to IGSS (it is excluded from the 4.83% base), but it IS subject to ISR.

Calcufast

Calculadora de Folha de Pagamento Guatemala 2026

Calcule a folha de pagamento completa: salário líquido do funcionário e custo total do empregador incluindo IGSS, ISR, aguinaldo, bono 14 e férias

Monthly salary (Q)

Incentive bonus (Q)

Enrolled in IGSS

Você também pode gostar

Calculadora de Salário Líquido Guatemala 2026

Calcule seu salário líquido na Guatemala depois de IGSS e Imposto de Renda (ISR). Inclui Bono 14 e Aguinaldo (13º salário) proporcionais.

Calculadora IGSS Guatemala 2026 (4,83% e 12,67%)

Calcule as contribuições do IGSS: desconto do empregado (4,83%) e contribuição do empregador (12,67%)

Calculadora ISR Guatemala 2026

Estime o ISR da Guatemala para regimes de atividades lucrativas: simplificado ou sobre lucros (faixas 5% e 7%).