Guatemalan Social Security Institute – Agreement Number 1556
Exemption from Surcharges on Social Security Contribution Fees
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 the surcharges on Social Security contribution fees that are paid or included in debt acknowledgments signed during the term of the Agreement.
The purpose of this regulation is to encourage employers to regularize their debts with the IGSS without being penalized by additional interest, thereby promoting greater collection and strengthening the social security system. In this way, the goal is to alleviate the economic burden on employers while contributing to the sustainability of the system without imposing excessive penalties.
The Agreement establishes the requirements and conditions that employers must meet to qualify for this benefit. These requirements must be fully satisfied for requests to be processed by the competent Social Security authority.
The regulatory framework requires that employers be duly registered and have their information updated in the Employer Registry, as well as be enrolled in the digital tools provided by the Social Security Institute.
In conclusion, Agreement Number 1556 seeks to facilitate the regularization of debts with the Guatemalan Social Security Institute (IGSS) by offering an exemption from surcharges to employers who comply within the established timeframe or include their debts in the corresponding acknowledgments. This contributes to strengthening and ensuring the sustainability of the social security system, while easing the financial burden on employers.
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