🇬🇹 Guatemala: payroll law changes

2 tracked changes · LATAM · sources last checked 1 October 2026

Statutory and legislative payroll changes in Guatemala, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.

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New minimum wages by sector take effect under Acuerdo Gubernativo 256-2025

Effective 1 Jan 2026

Guatemala's Ministry of Labour and Social Welfare sets new minimum wages by economic activity and jurisdiction under Acuerdo Gubernativo 256-2025, effective 1 January 2026. In Guatemala department (C1): non-agricultural Q131.58/day (Q4,002.28/month). Rest of country (C2): non-agricultural Q125.49/day.

For the employer

Update payroll to the applicable 2026 minimum wage by economic activity (agricultural, non-agricultural, export/maquila) and jurisdiction (C1 Guatemala department vs. C2 rest of country) from 1 January 2026.

For the employee

Minimum wage varies by sector and region - check the applicable rate for your specific economic activity and jurisdiction.

Source: Diario de Centro América - Gobierno fija nuevos salarios mínimos para 2026 · Last verified 1 October 2026

Social security contribution rates: employer 12.67%, employee 4.83%

Current rates

Employers in Guatemala contribute 12.67% of monthly payroll and employees 4.83% of monthly salary toward social security.

For the employer

Contribute 12.67% of monthly payroll.
Withhold 4.83% of each employee's monthly salary and remit it with the employer contribution.

For the employee

Social security deduction: 4.83% of monthly salary.

In practice: On a Q10,000 monthly salary: employer Q1,267 (12.67%); employee Q483 (4.83%).

Source: PwC Worldwide Tax Summaries - Guatemala, Individual - Other taxes · Last verified 1 October 2026

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