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📋December 19, 2025

Cómo calcular planilla en Guatemala (paso a paso)

Guía práctica con fórmulas de IGSS, ISR, bono 14, aguinaldo y vacaciones.

PlanillaGuatemalaGuía

Practical guide to correctly calculate payroll in Guatemala.

Salary components

Minimum wage 2025

  • Agricultural activities: Q3,268.63/month
  • Non-agricultural activities: Q3,322.40/month

    • Incentive bonus

    **Amount**: Q250.00 monthly (does NOT generate IGSS or ISR)

    Mandatory deductions

    IGSS (employee): 4.83%

    Cap: Up to Q25,000.00 monthly

    ISR (Income Tax)

  • Up to Q300,000: 5%
  • Excess over Q300,000: 7%

    • Employer contributions

  • **Employer IGSS**: 10.67%
  • **IRTRA**: 1%
  • **INTECAP**: 1%

    • Labor benefits

    Christmas bonus

  • 100% of monthly salary
  • Payment: Maximum December 15

    • Bono 14

  • 100% of monthly salary
  • Payment: Maximum July 15

    • Vacation

  • Minimum 15 business days
  • Pay: Salary + 30%

    • Severance

  • 1 month per year worked

    • Example: Q8,000 salary

    **Deductions**:

  • IGSS: Q386.40
  • ISR: ~Q150.00
  • **Net**: ~Q7,713.60

    • **Employer cost**:

  • Salary + bonus: Q8,250.00
  • Employer IGSS: Q853.60
  • IRTRA + INTECAP: Q160.00
  • **Total**: Q9,263.60

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