Deferral of employers' social security contributions to the IGSS
Regions / Country
guatemala
Topics
Contribution collection and compliance
Status
See also the tag
contribution_collection
https://iskm.issa.int/taxonomy/term/304
activpayroll.com (12.05.2020) Suspension of pension contributions for workers and employers for a period of three months, guaranteeing the payment of provisional insurance of 3% (of which 75% is covered by the employer, and 25% by the employee; self-employed persons cover all 3%). Under normal circumstances, the pension contribution is 16%, with the employer contributing 12% and the employee contributing the remaining 4%.