Through Agreement No. 1556, the Board of Directors of the Guatemalan Social Security Institute (IGSS) approved a 100% waiver of surcharges for late payment penalties, interest, and legal costs arising from noncompliance with the payment of social security contributions.
The agreement was published on February 23, 2026, will remain in effect for six months, and entered into force on March 3, 2026.
The measure applies to both public- and private-sector employers and covers debts corresponding to periods prior to the agreement’s effective date, provided that no administrative or judicial collection process has been initiated.
Requirements to access the waiver
To qualify for the benefit, employers must comply with certain administrative and technological requirements before the IGSS, including:
- Updating or confirming their information in the employer registry.
- Being enrolled in the Institute’s electronic payroll system.
- Generating, submitting, and validating the social security payroll reports corresponding to the periods they seek to regularize.
The waiver will apply only if the employer pays the full outstanding principal or enters into a debt acknowledgment agreement.
Regularization options
The agreement allows employers to enter into debt acknowledgment agreements covering all outstanding periods.
Likewise, those with existing agreements may request renegotiation in order to benefit from the waiver.
Additionally, the IGSS is authorized to accept real estate as payment in kind, provided that technical and legal requirements are met, such as current appraisals and registry certifications.
Limitations of the benefit
The waiver does not apply where a final court judgment has already been issued in favor of the IGSS.
In any case, access to the benefit does not exempt employers from continuing to make timely payments of contributions corresponding to current periods.
