Guatemala Employment & Payroll Guide: Employment Laws, Payroll & Taxes
Key Law Terms Overview in Guatemala
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Regulation Updates in Guatemala
Ministerial Agreement 252-2026
What it is: Ministerial Agreement 252-2026 suspends counting of the 30 business-day administrative deadlines after a cyberattack for several Mintrab digital services.
What it changes: The 30-business-day counting timetable is paused for deadlines related to MINTRAB digital services, including RECIT, RERIT, solvency issuance, recruiter registry, and work permit authorizations.
Who is affected:
- Employers
What employers should do:
- Monitor any deadlines tied to the affected Mintrab digital services and note that counting of the 30-business-day period is suspended during the cyberattack-related disruption.
Notes: Effective month: 2026-05. Manual verification recommended.
Decree 13-2026 (Amendment to the Law of Tax Updating)
What it is: Decree 13-2026 amends the Law of Tax Updating to exempt workers earning the legal minimum wage from income-tax (ISR) withholding.
What it changes: The decree changes employer payroll withholding obligations by removing ISR withholding for minimum-wage workers and establishing automatic annual indexation of the deduction to the minimum wage.
Who is affected:
- Workers earning the legal minimum wage
- Employers responsible for payroll withholding
What employers should do:
- Adjust payroll processes to stop ISR withholding for minimum-wage employees
- Implement automatic annual indexation of the deduction to the minimum wage
Notes: Effective month: 2026-05. Manual verification recommended.
Board of Directors Agreement No. 1556
What it is: Agreement No. 1556 establishes a temporary regime that allows employers to regularize outstanding social security liabilities with a full waiver of surcharges, interest, and costs.
What it changes: The change provides a temporary pathway for employers to settle overdue social contributions without incurring surcharges, interest, or costs associated with those liabilities.
Who is affected:
- Employers with outstanding social security liabilities
What employers should do:
- Consider whether to pursue regularization under Agreement No. 1556 and take steps to address any outstanding social security liabilities under the temporary regime.
Notes: Effective month: 2026-04. Manual verification recommended.
Discover the latest employment and compliance updates in Guatemala — helping you stay ahead in a changing regulatory landscape.