When must a company register with IGSS?

The company must register as an employer with IGSS upon reaching three permanent workers, under Decree 295 (IGSS Organic Law). The legal deadline is 30 days from the moment that number is reached. It is advisable to register from the first worker to avoid subsequent forced registrations and to ensure immediate coverage. Registration is one-time and lifelong as long as the company has workers.

Is registration with IRTRA and INTECAP separate from IGSS registration?

In practice, no. Employer registration with IGSS automatically activates the obligation to pay IRTRA (1%) and INTECAP (1%). Contributions to these three entities are channeled through a single monthly IGSS payroll, so no separate procedure is required. However, large companies and certain sectors may require additional registration with INTECAP to access specific training and certification programs.

What documents are needed to register an employer with IGSS?

The basic documents are: (1) Form DRPT-001 (Employer Registration Declaration) signed by the legal representative; (2) DPI (national ID) or passport of the legal representative; (3) Valid trade license and company license; (4) Active NIT certificate issued by SAT (tax authority); (5) If a legal entity: testimony of the deed of incorporation, appointment of the legal representative and Mercantile Registry certification; (6) Initial list of workers with complete personal data, salaries and hire dates; (7) Proof of domicile of the establishment.

How much does the company pay in employer contributions monthly?

The monthly total is 14.67% of each worker's ordinary salary (excluding the Q. 250 incentive bonus). It breaks down as: IGSS employer 12.67% (covers illness, maternity, accidents and Disability, Old Age and Survivors), IRTRA 1% (recreation) and INTECAP 1% (training). Additionally, the company withholds 4.83% IGSS employee contribution from the worker's salary and transfers it to the institute. All these payments are made via a single monthly IGSS payroll.

What happens if I fail to register with IGSS when required?

IGSS can register the employer ex officio through a procedure called 'forced employer registration.' This includes: retroactive collection of unpaid employer and worker contributions (which may go back several years), fines and late interest, possible criminal complaints for IGSS fraud if intentional retention is determined, exposure to economic-coercive proceedings with garnishment of accounts and assets. The cost of regularizing is always greater than registering on time.

How to Register an Employer with IGSS, IRTRA and INTECAP in Guatemala

Compliance with the social security regime and mandatory contributions is one of the most heavily audited areas in Guatemala. Companies that fail to register on time, or that register but fail to pay correctly, face fines, retroactive assessments and, in serious cases, criminal complaints. Registering correctly from the start is the most economical path — regularizing later always costs more.

What are IGSS, IRTRA and INTECAP?

IGSS — Guatemalan Social Security Institute

Created by Decree 295, it is the entity that administers Guatemala's mandatory social security programs. It covers:

EMA Program — Illness, Maternity and Accidents.
IVS Program — Disability, Old Age and Survivors (pensions).
Accidents Program — coverage of workplace and traffic accidents.

IRTRA — Workers' Recreation Institute

Created by Decree 1528, it administers recreation and leisure centers for affiliated workers (Petapa, Mundo Petapa, Agua Caliente, etc.). The employer contribution is 1% of payroll.

INTECAP — Technical Training and Productivity Institute

Created by Decree 17-72, it provides technical training and certification of labor competencies. The employer contribution is 1% of payroll.

When must my company register?

IGSS establishes employer registration as mandatory upon reaching 3 permanent workers. However, the recommended practice is:

Register from the first worker to avoid subsequent forced registrations.
Legal deadline: 30 days from reaching the threshold.
For high-risk sectors (construction, transport, manufacturing), register even before starting operations.

Practical note: although the law requires 3 workers, Ministry of Labor and IGSS inspections frequently challenge companies that have 1 or 2 workers without registration. Early registration also facilitates public bidding, bank loans and solvency certifications.

Documentation required for registration

If the company is a legal entity (S.A., S.E., E.I.R.L., etc.)

Form DRPT-001 — Employer Registration Declaration, signed by the legal representative.
Testimony of the public deed of incorporation of the company.
Corporate license issued by the Mercantile Registry.
Business (trade) license.
Appointment of the legal representative duly registered with the Mercantile Registry.
Recent certification from the Mercantile Registry (no older than 3 months).
Active NIT certificate from SAT (tax authority).
DPI (national ID) or passport of the legal representative.

If the company is an individual entrepreneur (sole proprietorship)

Form DRPT-001 signed by the owner.
DPI or passport of the owner.
Individual trade license.
Active NIT certificate.

Worker documentation

Complete list of workers including:

Full names.
DPI number.
Date of birth.
Monthly ordinary salary.
Start date of the employment relationship.
Position or job title.
Type of contract (indefinite, fixed-term, project-based).

Establishment documentation

Proof of business address (utility bill: electricity, water or phone).
If leased: lease agreement.
Sketch or location map of the establishment.

Step-by-step registration process

Step 1: Obtain form DRPT-001

Available at IGSS offices or on its online portal. It is completed with all employer data, establishment data and economic activity declaration.

Step 2: Gather supporting documentation

Verify that all corporate documentation is current and recent (especially the Mercantile Registry certification and the NIT certificate).

Step 3: Submit the file to IGSS

It is filed physically at the IGSS offices corresponding to the employer's domicile. IGSS reviews the documentation and, if complete, issues the employer number that identifies the company in the system.

Step 4: Receive the employer card

IGSS issues the card or certificate confirming registration. With this number, the company is now authorized to register workers and file monthly payrolls.

Step 5: Register each worker

Each worker must be registered individually with the corresponding form. Registration must be made from the first day of the employment relationship.

Step 6: Enable payroll filing

IGSS enables access to the online system for monthly payroll submission. It is recommended to do this immediately to avoid accumulating pending obligations.

Step 7: IRTRA and INTECAP — automatic registration

Employer registration with IGSS automatically activates the obligations to IRTRA and INTECAP. Contributions are channeled through the same monthly IGSS payroll, so no separate procedure is required.

Step 8: First monthly payroll

By the last working day of the month following the start of operations with workers, the first payroll is filed with salaries, employer contributions and worker withholdings.

Monthly contributions and rates

Item	Rate	Paid by
IGSS Employer	12.67%	The employer
IRTRA	1.00%	The employer
INTECAP	1.00%	The employer
TOTAL EMPLOYER CONTRIBUTION	14.67%	The employer
IGSS Employee withheld from salary	4.83%	The worker (employer withholds)

The calculation base is the monthly ordinary salary: it includes base salary + habitual commissions + permanent bonuses. It DOES NOT include the Q. 250 incentive bonus (Decree 78-89), which is exempt from IGSS, IRTRA and INTECAP.

Monthly obligations after registration

Payroll filing no later than the last working day of the following month.
Payment of contributions at system banks or by wire transfer.
Immediate registration of each new worker from the first day.
Immediate deregistration of workers who end the employment relationship.
Reporting of workplace accidents within established deadlines.
Document retention (payrolls, payment receipts) for the legal prescription period.
Annual request for employer solvency certificate for bidding and banking procedures.

Common mistakes when registering

Waiting until you have "many" workers — the risk of forced registration with retroactive fines grows over time.
Registering only some workers — all workers with a subordinate employment relationship must be registered.
Under-declaring salaries to pay lower contributions — easily detected by IGSS and triggers adjustments with fines.
Not registering salary increases — the employer must update the salary reported to IGSS.
Forgetting to deregister workers when they leave — obligations continue to accrue.
Confusing incentive bonus with salary — the Q. 250 does NOT count in the calculation, but habitual commissions and permanent bonuses DO.
Failing to keep physical or digital backups of payrolls and payment receipts.

How we support you at Asesoria Global

We assist you throughout the entire registration and employer management process:

Obligation diagnosis: we confirm whether your company must register and when.
Preparation of the complete registration file.
Filing with IGSS through to obtaining the employer number.
Registration of existing and future workers.
Setup of the monthly payroll system.
Ongoing advisory on deregistrations, modifications and salary adjustments.
Defense in inspections by IGSS, MINTRAB, IRTRA or INTECAP.
Preventive labor audit before inspections.

Frequently asked questions

When must I register with IGSS?

Upon reaching 3 permanent workers, with a 30-day deadline. Recommended to do it from the first worker.

Are IRTRA and INTECAP separate registrations?

No. Registration with IGSS automatically activates contributions to IRTRA and INTECAP, which are paid in the same monthly payroll.

How much do I pay in employer contributions?

14.67% of ordinary salary: IGSS 12.67% + IRTRA 1% + INTECAP 1%. Plus 4.83% withheld from the worker.

What happens if I do not register?

Forced employer registration, retroactive collection of contributions, fines, late interest and, in serious cases, criminal complaints.

What documents do I need?

Form DRPT-001, deed of incorporation, licenses, active NIT, appointment of the legal representative and worker list with complete data.

How to register an employer with IGSS, IRTRA and INTECAP in Guatemala 2026: complete guide for employers