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Employing people in Guatemala: contracts, minimum wage, bonuses, IGSS contributions, dismissal indemnity and the foreign staff cap

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Last verified: 2026-10-28 · Status: Stable

Guatemala's Labor Code of 1961 presumes every contract is indefinite, requires most contracts in writing and filed with the labor ministry within 15 days, treats the first two months as probation and caps ordinary daytime work at 8 hours a day and 48 a week, with overtime paid at least 50 percent extra. For 2026 the non agricultural minimum wage in the Department of Guatemala is Q4,002.28 a month (about US$524) plus a Q250 incentive bonus, and every worker also earns a Bono 14 of one month's salary each July and an aguinaldo; employers pay 10.67 percent to IGSS plus 1 percent each to IRTRA and INTECAP, while workers pay 4.83 percent. Dismissal without proven just cause after probation costs one month of salary per year of service, plus up to 12 months of lost wages if a court finds no just cause, workers have 30 business days to sue, and at least 90 percent of staff must be Guatemalan.

USD figures use Q7.64427 per US dollar, the Banco de Guatemala reference rate for 28 October 2026, retrieved from the Banguat exchange rate web service on the verification date. Wages are paid in quetzales; conversions are for orientation only.

Key facts

Minimum monthly wage 2026, non agricultural, Department of Guatemala (CE1), excluding Q250 incentive bonus4002.28 GTQAcuerdo Gubernativo 256-2025, as of 2026-01-01 · in force
Minimum daily wage 2026, non agricultural, CE1131.58 GTQAcuerdo Gubernativo 256-2025, as of 2026-01-01 · in force
Minimum monthly wage 2026, non agricultural, CE1, in USD at Q7.64427523.57 USDAcuerdo Gubernativo 256-2025, as of 2026-10-28 · in force
Minimum wage increase for 2026, non agricultural7.5 %Acuerdo Gubernativo 256-2025, as of 2026-01-01 · in force
Minimum monthly wage 2026, export and maquila, CE13409.73 GTQAcuerdo Gubernativo 256-2025, as of 2026-01-01 · in force
Monthly incentive bonus (bonificación incentivo), private sector250 GTQDecreto 37-2001 art. 1, as of 2026-10-28 · in force
Bono 14, paid in the first fortnight of July100% of one monthly ordinary salary textDecreto 42-92 art. 2 and 3, as of 2026-10-28 · in force
Maximum ordinary daytime week48 hoursCódigo de Trabajo art. 116, as of 2026-10-28 · in force
Maximum ordinary daytime day8 hoursCódigo de Trabajo art. 116, as of 2026-10-28 · in force
Maximum ordinary plus overtime hours a day12 hoursCódigo de Trabajo art. 122, as of 2026-10-28 · in force
Minimum overtime premium50 %Código de Trabajo art. 121, as of 2026-10-28 · in force
Maximum probation, indefinite contracts2 monthsCódigo de Trabajo art. 81, as of 2026-10-28 · in force
Minimum paid vacation after each year of service15 business daysCódigo de Trabajo art. 130, as of 2026-10-28 · in force
Paid maternity rest (30 before and 54 after birth)84 daysCódigo de Trabajo art. 152, as of 2026-10-28 · in force
Paid leave on birth of a child2 daysCódigo de Trabajo art. 61 ñ), as of 2026-10-28 · in force
Employer IGSS contribution (EMA 7.00 plus IVS 3.67)10.67 %IGSS Junta Directiva Acuerdos 410, 1002 and 1124, as of 2026-10-28 · in force
Worker IGSS contribution (EMA 3.00 plus IVS 1.83)4.83 %IGSS Junta Directiva Acuerdos 410, 1002 and 1124, as of 2026-10-28 · in force
IRTRA employer levy on monthly ordinary and overtime salary1 %Decreto 1528 art. 12 as reformed by Decreto 43-92, as of 2026-10-28 · in force
INTECAP employer levy on payroll, statutory ceiling1 %Decreto 17-72 art. 28, as of 2026-10-28 · in force
Indemnity for unjustified dismissal after probation1 months of salary per year of serviceCódigo de Trabajo art. 82, as of 2026-10-28 · in force
Maximum lost wages if the employer cannot prove just cause12 monthsCódigo de Trabajo art. 78, as of 2026-10-28 · in force
Deadline to claim against a dismissal30 business daysCódigo de Trabajo art. 260, as of 2026-10-28 · in force
Minimum share of Guatemalan workers90 %Código de Trabajo art. 13, as of 2026-10-28 · in force
Minimum share of total salaries paid to Guatemalan workers85 %Código de Trabajo art. 13, as of 2026-10-28 · in force

The rule

1. Every individual employment contract is presumed indefinite unless lawfully and expressly agreed otherwise. Fixed term and specific work contracts are exceptions allowed only when the service or work is accidental or temporary by nature, and they are treated as indefinite if the business is permanent and the cause that gave rise to them still exists when they expire. A contract may be verbal only for farm or livestock work, domestic service, accidental or temporary work of up to 60 days and small specific work; in all other cases it must be written in three copies, one for each party and one that the employer must deliver to the Departamento Administrativo de Trabajo of the Ministry of Labor within 15 days of signing, amendment or novation.
Cost to do it: No government fee is set in the Code for filing the contract; the cost is drafting time and, if used, local counsel.
Example: A company hiring a sales manager for its Guatemala City office signs a written indefinite contract in three copies and delivers one to the labor ministry within 15 days. / No fee in the Code; budget only for drafting.Decreto Nº 1441 del Congreso, Código de Trabajo (issued 29 April 1961, sanctioned 5 May 1961), text as compiled by the Oficina Nacional de Servicio Civil, Art. 25, 26, 27 and 28, 1961-04-29 official text · verified 2026-10-28
2. In every indefinite contract the first two months are probation unless the parties agree a shorter period; during probation either party may end the contract with or without cause and without liability. Simulating a probation period to avoid workers' rights is prohibited, and if one or more companies hire workers to serve another company, that other company is liable to the workers.
Cost to do it: No indemnity is owed for ending the contract during probation; wages and accrued benefits for the days worked remain payable.
Example: A worker hired on 1 March can be released on 25 April without indemnity; from 1 May the indemnity rules apply. / Indemnity during probation: US$0.Decreto Nº 1441 del Congreso, Código de Trabajo (issued 29 April 1961, sanctioned 5 May 1961), text as compiled by the Oficina Nacional de Servicio Civil, art. 81 as reformed by Decreto 18-2001 art. 2, Art. 81, 1961-04-29 official text · verified 2026-10-28
3. Ordinary daytime work (6:00 to 18:00) may not exceed 8 hours a day or 48 hours a week, night work (18:00 to 6:00) 6 hours a day or 36 a week, and mixed shifts 7 hours a day or 42 a week; a mixed shift with four or more night hours counts as night work. The normal daytime week is 45 hours of effective work, equal to 48 hours for pay purposes, except in farming and livestock and in businesses with fewer than ten workers (but not farms with 500 or more), where it is 48 hours. Work beyond the ordinary shift or beyond a shorter agreed limit is overtime paid at least 50 percent above the agreed or minimum wage, and ordinary plus overtime hours may not exceed 12 a day save for qualified emergencies.
Cost to do it: Overtime costs at least 1.5 times the hourly wage.
Example: A worker on Q4,002.28 a month (Q131.58 a day, Q16.45 an hour over 8 hours) who works 10 overtime hours earns at least Q246.75 extra (Q16.45 x 1.5 x 10). / About US$32.28 of overtime on a monthly wage of about US$523.57.Decreto Nº 1441 del Congreso, Código de Trabajo (issued 29 April 1961, sanctioned 5 May 1961), text as compiled by the Oficina Nacional de Servicio Civil, Art. 116, 117, 121 and 122, 1961-04-29 official text · verified 2026-10-28
4. Minimum wages are fixed each year by government agreement on the recommendation of the Comisión Nacional del Salario. Acuerdo Gubernativo 256-2025, published on 22 December 2025 and in force from 1 January 2026, sets for Circunscripción Económica 1 (Department of Guatemala) Q131.58 a day and Q4,002.28 a month for non agricultural activity (up 7.5 percent), Q124.64 and Q3,791.20 for agricultural activity (up 5.5 percent) and Q112.10 and Q3,409.73 for export and maquila activity (up 4 percent); for Circunscripción Económica 2 (all other departments) Q125.49 and Q3,816.90 non agricultural, Q119.21 and Q3,625.89 agricultural, and Q105.90 and Q3,221.10 export and maquila. On top of the wage every private sector worker receives a monthly incentive bonus (bonificación incentivo) of Q250 created by Decreto 37-2001, so the total monthly minimum pay in CE1 non agricultural activity is Q4,252.28.
Cost to do it: Minimum monthly pay of Q4,252.28 in CE1 non agricultural activity (Q4,002.28 wage plus Q250 bonus), before bonuses and employer charges.
Example: Q4,002.28 wage plus Q250 incentive bonus = Q4,252.28 a month in Guatemala City; Q3,816.90 plus Q250 = Q4,066.90 in Quetzaltenango. / About US$556.27 a month in Guatemala City and about US$532.02 elsewhere.Acuerdo Gubernativo 256-2025 (Ministerio de Trabajo y Previsión Social, published 22 December 2025); Decreto Nº 37-2001 del Congreso (Diario de Centro América, 6 August 2001); Decreto Nº 1441 del Congreso, Código de Trabajo (issued 29 April 1961, sanctioned 5 May 1961), text as compiled by the Oficina Nacional de Servicio Civil, AG 256-2025 wage table; Decreto 37-2001 art. 1 and 7; Código de Trabajo art. 103 to 105 and 112 to 113 (fixing procedure), 2025-12-22 official text · verified 2026-10-28 · changed: From 1 January 2026, minimum wages rose 7.5 percent for non agricultural activity, 5.5 percent for agricultural activity and 4 percent for export and maquila activity under Acuerdo Gubernativo 256-2025.
5. Every private employer must pay each worker an annual bonus (Bono 14) equal to 100 percent of one month of ordinary salary, computed on the average ordinary salary of the year ending in June, and pay it in the first fortnight of July; workers with less than a year receive a proportional amount, and on termination the employer pays the proportion accrued since the previous 1 July. The Bono 14 is in addition to and independent of the aguinaldo, is not counted to compute the aguinaldo, and is counted for the dismissal indemnity in the proportion corresponding to six months of service. The aguinaldo itself is governed by Decreto 76-78, which applies supplementarily. Under the income tax law the aguinaldo and Bono 14 are exempt for the worker up to 100 percent of the ordinary monthly salary each, and deductible for the employer up to 100 percent of the monthly salary.
Cost to do it: One extra month of ordinary salary each July per worker.
Example: A worker on Q4,002.28 a month all year receives Q4,002.28 of Bono 14 in early July, income tax exempt; a worker who leaves on 31 December receives Q2,001.14 (six months). / About US$523.57 for a full year, about US$261.78 for six months.Decreto Nº 42-92 del Congreso, Ley de Bonificación Anual para Trabajadores del Sector Privado y Público (Diario de Centro América, 2 July 1992); Decreto Nº 10-2012 del Congreso, Ley de Actualización Tributaria, Decreto 42-92 art. 1, 2, 3, 4, 5 and 6; Decreto 10-2012 art. 21 num. 5 and art. 70 num. 5 and 6, 1992-07-02 official text · verified 2026-10-28
6. Every worker is entitled, after each year of continuous service with the same employer, to paid vacation of at least 15 business days, taken without interruption and split in at most two parts only where the work cannot allow a long absence. Vacations cannot be accumulated from year to year, but on termination the worker may claim cash for vacations not granted for the last five years, and if the employer cannot show a signed record of vacations granted, they are presumed not granted. Paid leave is due for 3 days on the death of a spouse or partner, parent or child, 5 days on marriage and 2 days on the birth of a child. A mother receives paid maternity rest of 100 percent of salary for the 30 days before and 54 days after birth, 84 effective days in all; if she is covered by IGSS the IGSS rules on the benefit apply.
Cost to do it: Vacation is paid time off; unpaid vacations become a cash liability on exit for up to five years.
Example: A worker leaving after three years without ever taking vacation can claim 45 business days of salary in cash. / On a Q4,002.28 monthly wage, roughly Q6,000 or about US$785 if a business day is valued at one 30th of the monthly wage (a simplification; the Code computes from the salary actually earned).Decreto Nº 1441 del Congreso, Código de Trabajo (issued 29 April 1961, sanctioned 5 May 1961), text as compiled by the Oficina Nacional de Servicio Civil, art. 130 and 136 as reformed by Decreto 64-92 (Diario de Centro América, 2 December 1992), art. 152 as reformed by Decreto 64-92 art. 12, Art. 61 ñ), 130, 136, 137 and 152, 1992-12-02 official text · verified 2026-10-28
7. Employers and workers in the IGSS regime contribute a percentage of salary to two programs. Enfermedad, Maternidad y Accidentes (EMA): worker 3.0 percent (2.0 sickness and maternity, 1.0 accidents), employer 7.0 percent (4.0 and 3.0). Invalidez, Vejez y Sobrevivencia (IVS): worker 1.83 percent, employer 3.67 percent. Total: worker 4.83 percent withheld from salary and employer 10.67 percent, 15.50 percent combined. The employer withholds the worker share and pays both through the IGSS payroll.
Cost to do it: Employer IGSS cost of 10.67 percent of salary; the worker's 4.83 percent is withheld.
Example: On a Q4,002.28 salary: employer pays Q427.04 and withholds Q193.31 from the worker. / About US$55.86 employer cost and US$25.29 withheld from a US$523.57 salary.Acuerdos de Junta Directiva del IGSS 410 and 1002 (EMA program) and 1124 (IVS program), as tabulated in the IGSS Informe Anual de Labores 2025 (Cuadro 11, primas de financiamiento vigentes), published by IGSS in October 2026, IGSS Informe Anual de Labores 2025, section 4.1, Cuadro 11, 2026-10-19 official text · verified 2026-10-28
8. Two further employer levies are collected with the IGSS payroll. IRTRA: a tax of 1 percent of the ordinary and overtime salary earned monthly by each worker, paid by private employers registered with IGSS, which does not reduce the worker's pay. INTECAP: a payroll levy on all salaries of private employers and profit making public entities subject to IGSS, set by law at up to 1 percent, collected by IGSS together with its own contributions; universities and non profit employers are exempt, farm businesses with fewer than 10 permanent workers are exempt, and the levy can be cut by up to 80 percent for employers that run their own approved training programs under an agreement with INTECAP.
Cost to do it: About 2 percent of payroll (1 percent IRTRA plus up to 1 percent INTECAP), on top of the 10.67 percent IGSS employer share.
Example: On a Q4,002.28 salary: Q40.02 IRTRA plus up to Q40.02 INTECAP. / About US$5.24 each.Decreto Nº 1528 del Congreso (IRTRA), art. 12 as reformed by Decreto Nº 43-92 art. 2 (Diario de Centro América, 30 July 1992); Decreto Nº 17-72 del Congreso, Ley Orgánica del INTECAP (sanctioned 18 May 1972), Decreto 1528 art. 12 (Decreto 43-92 art. 2); Decreto 17-72 art. 28, 29, 30 and 31, 1992-07-30 official text · verified 2026-10-28
9. Dismissal for a just cause listed in the Code takes effect when the employer gives the worker written notice stating the cause and the worker stops working; the worker can sue before the limitation period runs, and if the employer cannot prove the cause it must pay the indemnity plus, as damages, the wages lost from dismissal until payment of the indemnity, up to 12 months of salary, and court costs. If an indefinite contract ends after probation through unjustified dismissal or indirect dismissal, the employer pays indemnity of one month of salary per year of continuous service, proportional for part years, computed on the average salary of the last six months; continuity is not broken by sickness, vacation, leave or lawful strike, and clauses that interrupt continuity are void. The worker's Bono 14 is added in proportion to six months. The indemnity is exempt from income tax for the worker. Claims against a dismissal or a disciplinary measure lapse 30 business days after the contract ends or the measure is imposed.
Cost to do it: One month of average salary (plus one twelfth for the Bono 14) per year of service; up to 12 more months of salary if a court finds no just cause.
Example: A worker with exactly three years on Q4,002.28 a month: base Q4,002.28 plus Q333.52 (Bono 14 share) = Q4,335.80, times 3 = Q13,007.41 of indemnity, tax exempt. / About US$1,701.59 of indemnity.Decreto Nº 1441 del Congreso, Código de Trabajo (issued 29 April 1961, sanctioned 5 May 1961), text as compiled by the Oficina Nacional de Servicio Civil, art. 78 as reformed by Decreto 64-92 art. 2; Decreto 42-92; Decreto 10-2012, Código de Trabajo art. 76, 77, 78, 79, 82 and 260; Decreto 42-92 art. 4; Decreto 10-2012 art. 70 num. 2, 1992-12-02 official text · verified 2026-10-28
10. A worker who resigns from an indefinite contract after probation must give written notice of at least one week before six months of service, 10 days from six months to one year, two weeks from one to five years and one month after five years, unless the contract says otherwise; the employer may release the worker during the notice period without liability.
Cost to do it: No indemnity is owed on a voluntary resignation.
Example: An engineer with three years of service must give at least two weeks of written notice. / Indemnity on resignation: US$0.Decreto Nº 1441 del Congreso, Código de Trabajo (issued 29 April 1961, sanctioned 5 May 1961), text as compiled by the Oficina Nacional de Servicio Civil, Art. 83, 1961-04-29 official text · verified 2026-10-28
11. Employers may not employ less than 90 percent Guatemalan workers or pay them less than 85 percent of total salaries, unless special laws provide otherwise. For computing, fractions are ignored and where the workforce is five or fewer, four must be Guatemalan. The Executive can lower both percentages by up to 10 points for up to five years per company for reasons such as lack of Guatemalan technicians, requiring the company to train Guatemalan staff, and Central Americans of origin can be treated more flexibly. The quota does not apply to managing directors, administrators, superintendents and general heads of the business. Simulated companies or contracts that evade the rule are void.
Cost to do it: No fee; the constraint is headcount and payroll mix.
Example: A 20 person subsidiary may have at most two foreign workers outside management, and those foreigners together may earn at most 15 percent of total salaries. / On a monthly payroll of Q200,000 (about US$26,163.39), non management foreigners may earn at most Q30,000 (about US$3,924.51).Decreto Nº 1441 del Congreso, Código de Trabajo (issued 29 April 1961, sanctioned 5 May 1961), text as compiled by the Oficina Nacional de Servicio Civil, art. 13 as reformed in its fourth paragraph by Decreto Nº 9-98, Ley de Inversión Extranjera, art. 16, Art. 13, 1961-04-29 official text · verified 2026-10-28
12. Every employer that permanently employs ten or more workers must keep a salary book authorized and stamped by the Departamento Administrativo of the Ministry of Labor, and employers with three to nine workers must keep payrolls in the format adopted by IGSS.
Cost to do it: No fee is set in the Code; budget payroll administration time.
Example: A startup with 12 staff needs a stamped salary book from the Ministry of Labor. / No fee in the Code.Decreto Nº 1441 del Congreso, Código de Trabajo (issued 29 April 1961, sanctioned 5 May 1961), text as compiled by the Oficina Nacional de Servicio Civil, Art. 102, 1961-04-29 official text · verified 2026-10-28
Region and activityIncreaseDaily wageMonthly wageIncentive bonusTotal monthlyTotal monthly in USD
CE1, non agricultural7.5%Q131.58Q4,002.28Q250.00Q4,252.28US$556.27
CE1, agricultural5.5%Q124.64Q3,791.20Q250.00Q4,041.20US$528.66
CE1, export and maquila4%Q112.10Q3,409.73Q250.00Q3,659.73US$478.75
CE2, non agricultural7.5%Q125.49Q3,816.90Q250.00Q4,066.90US$532.02
CE2, agricultural5.5%Q119.21Q3,625.89Q250.00Q3,875.89US$507.03
CE2, export and maquila4%Q105.90Q3,221.10Q250.00Q3,471.10US$454.08

Minimum wages from 1 January 2026 under Acuerdo Gubernativo 256-2025, plus the Q250 incentive bonus of Decreto 37-2001. CE1 is the Department of Guatemala, CE2 all other departments. Source: Ministerio de Trabajo y Previsión Social. USD at Q7.64427.

ItemWorkerEmployer
IGSS sickness and maternity (EMA)2.00%4.00%
IGSS accidents (EMA)1.00%3.00%
IGSS invalidity, old age and survivors (IVS)1.83%3.67%
IGSS total4.83%10.67%
IRTRANone1.00%
INTECAPNoneUp to 1.00%
Total4.83%Up to 12.67%

Social contributions and payroll levies on salary. Sources: IGSS Informe Anual de Labores 2025, Cuadro 11 (Acuerdos 410, 1002 and 1124 of the IGSS board); Decreto 43-92 art. 2; Decreto 17-72 art. 28.

Worked example

  • Annual cost of one full time non agricultural worker in Guatemala City at the 2026 minimum wage, using only the items verified on this page: 12 monthly wages of Q4,002.28 = Q48,027.36; 12 incentive bonuses of Q250 = Q3,000; Bono 14 = Q4,002.28; employer IGSS 10.67 percent plus IRTRA 1 percent plus INTECAP 1 percent on the 12 wages = Q6,085.07. Total Q61,114.71, about US$7,994.84 at Q7.64427.
  • Add the aguinaldo due under Decreto 76-78; the income tax law treats it as exempt for the worker and deductible for the employer up to one ordinary monthly salary (Decreto 10-2012 art. 70 num. 5 and art. 21 num. 5), so plan for at least one more month of salary in the annual budget.
  • Worker side each month: Q4,002.28 wage less Q193.31 IGSS (4.83 percent) plus Q250 bonus = Q4,058.97 before any income tax withholding, about US$530.98.
  • Exit after exactly three years with no proven just cause: indemnity of Q13,007.41 (three times Q4,002.28 plus one twelfth for the Bono 14), about US$1,701.59, plus the Bono 14 accrued since 1 July and the accrued aguinaldo and unused vacation; if the worker sues within 30 business days and the employer cannot prove the cause, add up to 12 months of salary (up to Q48,027.36, about US$6,282.79) and costs.

Step by step

  1. Before the first hire, register the company as an employer with IGSS so that contributions, IRTRA and INTECAP can be paid through the IGSS payroll.
  2. Check the 90 percent Guatemalan headcount and 85 percent payroll rule before planning foreign staff below management level, and see the immigration section for work permits.
  3. Sign a written contract in three copies and deliver the employer copy to the Ministry of Labor's Departamento Administrativo de Trabajo within 15 days; use fixed term contracts only for genuinely temporary work.
  4. Set pay at or above the minimum wage for the right region (CE1 or CE2) and activity, plus the Q250 incentive bonus, and record hours so that overtime above 8 hours a day or 48 a week is paid at 1.5 times.
  5. Each month withhold the 4.83 percent worker IGSS share and pay it with the 10.67 percent employer share and the IRTRA and INTECAP levies.
  6. Keep payrolls in the IGSS format from three workers and a Ministry of Labor stamped salary book from ten workers.
  7. Pay the Bono 14 in the first fortnight of July and the aguinaldo under Decreto 76-78; grant 15 business days of vacation per year and keep the signed vacation record.
  8. On dismissal, give written notice stating the cause and pay the indemnity, the accrued Bono 14, aguinaldo and vacation; keep evidence of the just cause for the 30 business day claim window.

Common traps

  • A fixed term contract in a permanent business is treated as indefinite if the reason for it still exists at expiry, so rolling fixed term contracts do not avoid indemnity (Código de Trabajo art. 26).
  • Probation applies only to indefinite contracts and lasts at most two months; a simulated probation is prohibited, and a company that receives workers hired by another company is liable to them (art. 81).
  • Firing for cause without being able to prove it in court costs the indemnity plus up to 12 months of lost wages and costs (art. 78), so document the cause and give it in writing.
  • The indemnity base is the average of the last six months and adds the Bono 14 share (Decreto 42-92 art. 4); using the base wage alone underpays.
  • Vacations cannot be banked, but on exit the worker can claim cash for vacations not granted in the last five years, and without a signed record they are presumed not granted (art. 136 and 137).
  • The minimum wage differs by region and activity; a Guatemala City office cannot use the CE2 or maquila rates.
  • The INTECAP levy is set by law at up to 1 percent and can be reduced by up to 80 percent with an approved in house training agreement; check the rate applied in the IGSS payroll.
  • The foreign staff cap counts both heads (90 percent Guatemalan) and pay (85 percent of salaries to Guatemalans), and with five or fewer staff four must be Guatemalan (art. 13).

Sources

Related pages

Related: Guatemala country profile · live dashboard · central bank and release calendar · our posts on X

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