Ley Orgánica del IGSS

English translation — the Spanish text is legally authoritative.

Articles: 87
Source: Organismo Judicial (CENADOJ) (archived copy) (opens in a new tab)

For expats and investors

This law creates the Guatemalan Social Security Institute (IGSS) and sets its rules for sickness, maternity, work accident, disability, old-age and survivor benefits. If you employ staff in Guatemala, IGSS registration and contributions are mandatory.

For expats and investors

Index