{"id":45083,"date":"2026-04-29T15:02:47","date_gmt":"2026-04-29T21:02:47","guid":{"rendered":"https:\/\/garciabodan.com\/?p=45083"},"modified":"2026-04-29T17:27:23","modified_gmt":"2026-04-29T23:27:23","slug":"guatemala-establishes-surcharge-waiver-for-igss-contributions","status":"publish","type":"post","link":"https:\/\/garciabodan.com\/en\/guatemala-establishes-surcharge-waiver-for-igss-contributions\/","title":{"rendered":"Guatemala establishes surcharge waiver for IGSS contributions"},"content":{"rendered":"<p>Through Agreement No. 1556, the Board of Directors of the Guatemalan Social Security Institute (IGSS) approved a <strong>100% waiver of surcharges for late payment penalties, interest, and legal costs<\/strong> arising from noncompliance with the payment of social security contributions.<\/p>\r\n<p>The agreement was published on <strong>February 23, 2026,<\/strong> will remain in <strong>effect for six months, and entered into force on March 3, 2026.<\/strong><\/p>\r\n<p>The measure applies to <strong>both public- and private-sector employers and covers debts corresponding to periods prior to the agreement\u2019s effective date<\/strong>, provided that no administrative or judicial collection process has been initiated.<\/p>\r\n<p>&nbsp;<\/p>\r\n<h2><span style=\"color: #2263aa;\">Requirements to access the waiver<\/span><\/h2>\r\n<p>&nbsp;<\/p>\r\n<h3><span style=\"color: #2263aa;\">To qualify for the benefit, employers must comply with certain administrative and technological requirements before the IGSS, including:<\/span><\/h3>\r\n<ul>\r\n\t<li><strong>Updating or confirming their information in the employer registry.<\/strong><\/li>\r\n\t<li><strong>Being enrolled in the Institute\u2019s electronic payroll system.<\/strong><\/li>\r\n\t<li><strong>Generating, submitting, and validating the social security payroll reports<\/strong> corresponding to the periods they seek to regularize.<\/li>\r\n<\/ul>\r\n<p>The waiver will apply only if the employer <strong>pays the full outstanding principal or enters into a debt acknowledgment agreement.<\/strong><\/p>\r\n<p>&nbsp;<\/p>\r\n<h2><span style=\"color: #2263aa;\">Regularization options<\/span><\/h2>\r\n<p>The agreement allows employers to enter into <strong>debt acknowledgment agreements<\/strong> covering all outstanding periods.<\/p>\r\n<p>Likewise, those with <strong>existing agreements<\/strong> may request renegotiation in order to benefit from the waiver.<\/p>\r\n<p>Additionally, the IGSS is authorized to accept <strong>real estate as payment in kind<\/strong>, provided that technical and legal requirements are met, such as current appraisals and registry certifications.<\/p>\r\n<p>&nbsp;<\/p>\r\n<h2><span style=\"color: #2263aa;\">Limitations of the benefit<\/span><\/h2>\r\n<p>The waiver does not apply where a <strong>final court judgment has already been issued in favor of the IGSS<\/strong>.<\/p>\r\n<p>In any case, access to the benefit does <strong>not exempt employers from continuing to make timely payments of contributions corresponding to current periods.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Through Agreement No. 1556, the Board of Directors of the&#8230;<\/p>\n","protected":false},"author":3,"featured_media":45087,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[229],"tags":[250],"class_list":["post-45083","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-guatemala-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts\/45083","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/comments?post=45083"}],"version-history":[{"count":4,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts\/45083\/revisions"}],"predecessor-version":[{"id":45092,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts\/45083\/revisions\/45092"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/media\/45087"}],"wp:attachment":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/media?parent=45083"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/categories?post=45083"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/tags?post=45083"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}