100% exemption from surcharges before the IGSS (Agreement 1556)

BLP | Guatemalan Social Security Institute – Agreement Number 1556

Exemption from Surcharges on Social Security Contributions

Agreement Number 1556, issued by the Board of Directors of the Guatemalan Social Security Institute (IGSS) on January 28, 2025, regulates the exemption of one hundred percent of surcharges on contributions to the Social Security System that are paid or included in debt acknowledgments signed during the Agreement’s term.

The spirit of this regulation is to incentivize employers to regularize their debts with the IGSS (Guatemalan Social Security Institute) without incurring additional interest charges, thereby promoting greater revenue collection and strengthening the social security system. In this way, it seeks to alleviate the financial burden on employers who are up-to-date with their payments, contributing to the system’s sustainability without generating excessive penalties.

The Agreement regulates the requirements and conditions for employers to qualify for this benefit, which they must fully comply with for their applications to be processed by the competent Social Security entity.

The regulations mandate that employers be registered and keep their information updated in the Employer Registry and that they be enrolled in the digital tools provided by Social Security.

In conclusion, Agreement Number 1556 aims to facilitate the regularization of debts with the Guatemalan Social Security Institute (IGSS) by offering a waiver of surcharges to employers who pay within the established deadline or include their debts in the corresponding acknowledgments. This contributes to strengthening the social security system and ensuring its sustainability by easing the financial burden on employers. To access this benefit, employers must comply with the requirements established in the Agreement, thus guaranteeing a transparent and efficient process.

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