Working Hours
The standard work week in Guatemala depends on the hours and period worked. There are three work-hour periods:
* Standard daytime work: an employee cannot work more than 8 hours a day or 44 hours a week between 06.00 am - 06.00 pm.
* Standard night-time work: an employee cannot work more than 6 hours a day or 36 hours a week between 06.00 pm and 06.00 am the next day. * Standard mixed-time work: an employee cannot work more than 7 hours a day or 42 hours a week. Standard mixed-time comprises standard daytime work and standard nighttime work. If four or more hours are worked between 06.00 pm and 06.00 am the next day, the work period is considered standard nighttime work.
The standard work hours per day can be increased by 2 hours without increasing the weekly hours, if agreed between the employer and the employee and if the work is not hazardous. Overtime is an additional payment of 50% of the employee's salary.
Minimum Wage
As of 1st January 2024, the following monthly wage rates apply:
Guatemala City
- Agricultural Industries: GTQ 3,266.86
- Non-agricultural Industries: GTQ 3,384.59
- Export Industries: GTQ 3,093.01
Other regions:
- Agriculture: GTQ 3,124.42
- Non-agricultural Industries: GTQ 3,227.82
- Export Industries: GTQ 2,921.90
Employee Tax
Annual income | Tax rate |
|---|
Up to GTQ 300,000 | 5% |
More than GTQ 300,000 | 7% |
Social security contribution | 4.83% |
Bonuses
Employees are entitled to receive a 13th-month salary incentive bonus in July and a 14th-month Christmas bonus in December (extra month each). Employees are also entitled to at least Q. 250 per month productivity bonus. Contractual or discretionary bonuses may also be given to employees.
